Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Analisis Manajemen Laba pada Laporan Keuangan Bank Muamalat Bau-Bau di Masa Pandemi Covid-19 Tahun 2021

Efriani (Unknown)
Citra Ayudiati (Universitas Cokroaminoto Yogyakarta)

Article Info

Publish Date
01 Apr 2024

Abstract

Bank Muamalat Indonesia or abbreviated as BMI is the first Islamic bank to comply with Bank Indonesia (BI) regulation. Like a normal bank. BMI conducts its business to earn profits wchich of course is under the guidance and protection of the Indonesia bank whose operations are carried out in sharia and also has principles that must be obeyed to use the interest system. The purpose of this study wasto find out and analyze the indications of earnings managements of Bank Muamalat Indonesia. This study uses total accruals from Healy (Arfani dan Sasongko, 2005). This means that there is earnings management in the financial statements of Bank Muamalat Indonesia for two years

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Journal Info
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...