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dc.contributor.authorAbdullah, M. Wahyuddin
dc.contributor.authorAinun, Nurul
dc.date.accessioned2019-09-23T13:34:16Z
dc.date.available2019-09-23T13:34:16Z
dc.date.created2018-01-29 00:05
dc.date.issued2017-06-01
dc.identifieroai:ojs2.journal.iaingorontalo.ac.id:article/120
dc.identifierhttp://journal.iaingorontalo.ac.id/index.php/au/article/view/120
dc.identifier.urihttp://hdl.handle.net/20.500.12424/40072
dc.description.abstractThis study aims to determine the earnings management efficient practices and compliance with the value of Islam on sharia banking in Indonesia. The research is mixed method and data used in the form of secondary data obtained from the annual report and the report sustanability sharia banking with the observation period 2012 to 2015. The variables used were proxies of earning management (PML) and the future profitability (PMD). This research employs the model analysis by using ordinal logistic regression. The results show that the PML effect on PMD, sharia banking practice efficient earnings management. Three of the five sharia banks do efficient earnings management practices on regular basis during the period of observation, that BRI Syaria, BSM, and BNI Syaria. The Three shariah banks obtain efficient earnings through the principals of management practices in Islamic values, namely:maslahah, honesty, and fairness.
dc.description.abstractArtikel ini bertujuan untuk mengetahui praktik manajemen laba efisien dan kesesuaiannya dengan nilai-nilai Islam pada perbankan syariah di Indonesia. Penelitian ini menggunakan mixed method dan data yang digunakan berupa data sekunder yang diperoleh dari annual report dan sustanability report perbankan syariah dengan periode pengamatan tahun 2012-2015. Variabel penelitian menggunakan Proksi Manajemen Laba (PML) dan Profitabilitas Masa Depan (PMD). Analisis model penelitian ini menggunakan regresi logistik ordinal. Hasil penelitian menunjukkan bahwa PML berpengaruh terhadap PMD, perbankan syariah melakukan praktik manajemen laba efisien. Tiga diantara lima bank syariah melakukan praktik manajemen laba efisien seacara rutin selama periode pengamatan, .Ketiga bank syariah tersebut melakukan praktik manajemen laba efisien telah sesuai dengan nilai-nilai Islam, yaitu nilai kemaslahatan, kejujuran, dan keadilan.
dc.publisherInstitut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo
dc.rightsCopyright (c) 2017 Al-Ulum
dc.sourceAl-Ulum; Vol 17 No 1 (2017): Al-Ulum
dc.titleImplementasi Nilai-nilai Islam dalam Manajemen Laba Efisien Perbankan Syariah di Indonesia
dc.typeinfo:eu-repo/semantics/article
ge.collectioncode1412-0534
ge.dataimportlabelOAI metadata object
ge.identifier.legacyglobethics:12483625
ge.identifier.permalinkhttps://www.globethics.net/gtl/12483625
ge.lastmodificationdate2018-01-29 00:05
ge.lastmodificationuseradmin@pointsoftware.ch (import)
ge.submissions0
ge.oai.exportid148904
ge.oai.repositoryid98352
ge.oai.setnameArticles
ge.oai.setspecau:ART
ge.oai.streamid5
ge.setnameGlobeTheoLib
ge.setspecglobetheolib
ge.linkhttp://journal.iaingorontalo.ac.id/index.php/au/article/view/120


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