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55.628  Articles
1 of 5.564 pages  |  10  records  |  more records»
This study aims to analyze the impact of the COVID-19 pandemic on the application of PSAK 71 around financial instruments in the banking sector. The study uses a qualitative method with a literature study approach and content analysis. This study observes... see more

Purpose: This study aims to analyze the preparations and challenges of PSAK 55 implementation regarding Institutional Logics Theory and Diffusion Theory of Innovation that underlined the ac- tor’s decision to implement PSAK 55 in rural banks.Method: This ... see more

Abstrak:Muhammadiyah Business Charity in the field of Education is a Charity Business which is engaged in Primary, Secondary and Advanced Education. Judging from the objective of a Muhammadiyah Business Charity in the Education Sector, it doesnnot seeknpr... see more

In a financing transaction that is sacrificed, the Sharia Mudharabah contract is a very familiar transaction agreement for the world of sharia finance today, because the mudharabah contract itself is a contract of cooperation between the two parties, wher... see more

The primary purpose of this research study is to thoroughly examine the implementation of Statement of Financial Accounting Standard Number 16 at a construction company in Indonesia, particularly fixed assets, from purchasing fixed assets to disposal of t... see more

The purpose of this study was to find out the implementation of Pernyataan Standar Akuntansi Keuangan Nomor 109 (PSAK 109) concerning Accounting for Zakat, Infaq/Alms at BAZNAS Palopo City and North Luwu Regency. Data analysis used is descriptive qualitat... see more

This study is prompted by the fact that musyarakah financing has not yet been fully implemented in Islamic financial institutions. Clarification is required for recognition, measurement, presentation, and accounting disclosure. The implementation of the m... see more

This research is motivated by the phenomenon that in practice musyarakah financing products in Islamic financial institutions have not been implemented properly, there are some confusions during accounting measurement and presentation and there are still ... see more

The existence of business potential in agriculture has also contributed to the movement of digital economy trends, which has created a platform that can connect stakeholders in the agricultural sector. The availability of information through the platform ... see more

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