Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol 4 No 5 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Laba Akuntansi sebagai Sumber Informasi Pengembangan Usaha

Sabaruddin Chaniago (UIN Sumatera Utara)
Saparuddin Siregar (UIN Sumatera Utara)



Article Info

Publish Date
01 Jul 2022

Abstract

Accounting profit is a basic source of information for current and potential users in business decision-making procedures for small, medium, and large businesses. The company's financial statements are intended for external users, but also for internal users. The question, however, is the extent to which employers use the information obtained in the manner they do to achieve management objectives. The findings in this study indicate that the use of accounting profit as a consideration for business development can increase business success. Furthermore, by using information obtained from financial statements, it provides an analysis of how accounting profit affects business expansion, especially through cost investment. Keywords: financial statements, accounting profit, business expansion

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Journal Info

Abbrev

alkharaj

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

AL-KHARAJ: The Journal of Islamic Economics, Finance & Business is a scientific journal published by the Center for Research and Strategic Studies (PRKS) of the Institute of Islamic Religion (IAI) National Laa Roiba Bogor. This journal contains scientific papers from academics, researchers and ...