Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)

Penyajian Laporan Keuangan Syariah dan Non Syariah: Studi Kasus PT. Bank Mandiri dan PT. Bank Mandiri Syariah

Aldi Agung Fidiantoro (UIN Raden Intan Lampung)
Denada Agustia Nanda (UIN Raden Intan Lampung)
Elisa Khoeriyah Sukawanda (UIN Raden Intan Lampung)
Fasa Aska Dera (UIN Raden Intan Lampung)
Ersi Sisdianto (UIN Raden Intan Lampung)



Article Info

Publish Date
06 May 2024

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.

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Journal Info

Abbrev

JIESA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, Maret, Mei, Juli, September, dan November. Misi ...