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All Journal Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Fasa Aska Dera
UIN Raden Intan Lampung
Economics, Econometrics & Finance

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Penyajian Laporan Keuangan Syariah dan Non Syariah: Studi Kasus PT. Bank Mandiri dan PT. Bank Mandiri Syariah Aldi Agung Fidiantoro; Denada Agustia Nanda; Elisa Khoeriyah Sukawanda; Fasa Aska Dera; Ersi Sisdianto
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i3.83

Abstract

Standardization of the presentation of accounting information is necessary because many parties (stakeholders) have an interest in the information presented in the company's financial reports. Therefore, the process of presenting financial reports must be based on applicable accounting standards so that the financial information presented provides information that can be understood, relevant, reliable, can be compared in evaluating the financial position and performance of the bank and is useful for users of financial reports (external parties and internal) in economic decision making. Whether conventional (non-shariah) financial institutions or sharia financial institutions, the financial performance of each institution will be visible from the financial reports. Financial reports are media used to conduct research on the health condition of a company consisting of balance sheets, profit and loss calculations, retained earnings and other reports.
Co-Authors Aldi Agung Fidiantoro Denada Agustia Nanda Elisa Khoeriyah Sukawanda Ersi Sisdianto