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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital
Ersi Sisdianto
Universitas Islam Raden Intan Lampung
Economics, Econometrics & Finance

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Analisis Laporan Keuangan PT. Mandom Indonesia Tbk menggunakan Metode Vertikal Sony Widia Sari; Herdiyanti Ulan Andani; Fitra Aditia; Annisa Zulfa Majid; Ersi Sisdianto
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.120

Abstract

Qualitative descriptive research is the kind of study that this is. The purpose of this study is to evaluate PT. Mandom Indonesia, Tbk's financial performance using a vertical analysis. The financial statements of PT. Mandom Indonesia Tbk for 20 years, with a 7-year sample, comprise the population in this study. outcomes of PT's balance sheet report's vertical analysis. Mandom Indonesia, Tbk has been at its best between 2015 and 2021. The total assets post, which is higher than the total liabilities post, illustrates this.
Implementasi Akuntansi Salam Dalam Laporan Keuangan: Studi Kasus PT Bank Syariah Indonesia Aprilia Safitri; Putri Diar Utami; Sri Widiastuti; Riski Rudianto; Ersi Sisdianto
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.72

Abstract

Profit-sharing system in Islamic banks is one of the applications of Sharia since interest contradicts Islamic law. Islamic banks can engage in banking activities like non-Islamic banks as long as they do not contradict Sharia principles. Salam accounting is in the financial statements of PT Bak Syariah Indonesia and to ascertain the conformity of the accounting implementation with PSAK No. 59 and the Fatwa of DSN MUI. aimed at providing an overview of the object based on observable facts and providing an examination of the financial statement application comparison between the research item, PSAK No. 59, and the DSN MUI Fatwa. The findings indicate that PT Bak Syariah Indonesia employs Salam contracts with the following service items in order to execute Sharia accounting for Sharia service products: The application of Sharia accounting for Sharia service goods at PT Bak Syariah Indonesia, as well as Qardh: Haji Guarantee Fund, Export L/C, is in accordance with PSAK No. 59.
Co-Authors Annisa Zulfa Majid Aprilia Safitri Fitra Aditia Herdiyanti Ulan Andani Putri Diar Utami Riski Rudianto Sony Widia Sari Sri Widiastuti