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195  Articles
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Tujuan Penelitian ini adalah untuk mengetahui perlakuan akuntansi sertifikasi halal dalam laporan keuangan. Perlakuan akuntansi sertifikasi halal dapat diakui sebagai biaya atau beban, dimana keduanya memiliki dampak yang berbeda pada laporan keuangan. Pe... see more

Abstract: Shariah economic development gave rise to the existence of the new demands regarding the audit with the Shariah perspective. Moreover, the existence of some phenomena of lapses on Islamic entities lose trust over the Islamic entity. So the deman... see more

The purpose of this research is to examine the influence of IAS 39 implementation (financial instruments: recognition and measurement) on earning management in banking companies: comparison between Indonesia and Malaysia. This research examine by com... see more

This study aims to determine the Implementation of Sustainable Development Program Pt. Vale In Reducing the Impact of Environmental Damage in Sorowako Village, Nuha District, East Luwu Regency in 2017 and describes the supporting factors in the implementa... see more

Ibnu Mada merupakan salah satu tokoh nuhat yang sangat terkenal pada masanya. Hal ini disebabkan oleh pemikiran-pemikirannya yang cendeung kontradiktif dengan para nuhat pada masanya sebagai mana tertuang dalam karya besarnya “al-Radd ‘Ala al-Nuhat”. Dala... see more

Higher-order thinking skills (HOTS) are one of the skills that must be possessed by students in facing the demands of the 21st century. However, Indonesian students' HOTS currently tends to be low. The purpose of this study was to determine the effect of ... see more

Fifth-grade students at MI Bahrul Ulum Tambakberas Jombang demonstrate low comprehension in Arabic reading, struggling to identify main ideas, form conclusions, and retell narratives in their language. This suggests that their maharah qiraah, or reading p... see more


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