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All Journal Agregat: Jurnal Ekonomi dan Bisnis Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah
Herlin, Herlin
Universitas Muhammadiyah Prof. DR HAMKA.
Economics, Econometrics & Finance

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Penerapan Akuntansi Deposito Amanah Berdasarkan Prinsip Bagi Hasil Mudharabah Herlin, Herlin
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 2, No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.75 KB) | DOI: 10.24252/al-mashrafiyah.v1i2.4728

Abstract

Tujuan dari penelitiaan ini adalah untuk menganalisis kesesuaian perlakuan akuntansi dari sistem bagi hasil deposito Amanah di PT. BPRS Safir Bengkulu dengan Sofyan, Wiroso dan Yusuf menurut para ahli dalam buku akuntansi perbankan Islam.Berdasarkan hasil penelitian yang dilakukan dengan perlakuan akuntansi antara praktek deposito mudharabahyang berlaku di PT. BPRS Safir Bengkulu dengan ketentuan yang berlaku dalam PSAK telah dilakukan dengan baik oleh PT. BPRS Safir Bengkulu. Dalam pencatatan dan perlakuan akuntansi dengan deposito mudharabah selalu dikalahkan oleh ketentuan dan aturan yang tercantum dalam pernyataan standar akuntansi keuangan berlaku.Kata Kunci: Bagi Hasil, deposito Mudharabah
Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik Herlin, Herlin; Sari, Marlinda
Agregat: Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.851 KB) | DOI: 10.22236/agregat_vol2/is2pp366-376

Abstract

This research aims to gain the perception or attitude of the students towards the profession of public accounting accounting. This research was done at the University of Bengkulu Dehasen addressed to the accounting student with the number of respondents as many as 55 people. To get the perception of this study uses census with sampling method research tool questionnaire presented to students by way of accounting to meet directly and ask for the willingness of the time to fill out the questionnaire provided. The results of this study proves that the most dominant factor affect the perception of accounting students of Dehasen Bengkulu University to the profession of public accountant is the personality and professional recognition. While the factor of financial reward and work environment Does not affect the perception of accounting students of Dehasen University of Bengkulu to the public accountant profession
Co-Authors Sari, Marlinda