PERANAN STANDAR AKUNTANSI SYARIAH DALAM PENGELOLAAN TRANSAKSI KEUANGAN BANK SYARIAH

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PERANAN STANDAR AKUNTANSI SYARIAH DALAM PENGELOLAAN TRANSAKSI KEUANGAN BANK SYARIAH

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Title: PERANAN STANDAR AKUNTANSI SYARIAH DALAM PENGELOLAAN TRANSAKSI KEUANGAN BANK SYARIAH
Author: Novatiani, R. Ait; Utari, Dwi
Abstract: The study was done in order to determine the application of lslamic accounting standards, knowing the management of financial transoctions and to determine the role of accounting standards in the management of lslomic finoncial tronsoctions. In this study the authors used the method description of a methodof reseorch conducted by collecting data for processing and further analyzed and taken kesimpulan. Penelitian performed on lslamic Banking in the Cirebon. Based on research by the author obtained the result that the application of accounting standards on the shariah lslamic Bank has been adequately proven by the implementation of this recognition, registration and disclosure, and the average value of 4.01 for total respondents' answers in the interval from 3.40 to 4.19 as well as management of financial transactions in lslamic Banking is adequate this is evidenced by the implementation of the clossificotion of financial transactions, documents that are used and the management oversight offinancial transactions and the average total value of the respondent's onswer of 3.96 which is in the interval 3.40 - 4.19. To test whether or not the relationship between lslamicoccountingstondards with the management of financial transoctions with BankSyarioh usedSpearman rankcarrelatian coefficient with n =10ond5%significance level. The resultsshowed thot the colculatedrs (0711) which is in the region (0.60 to 0.799) means that there is a strong relationship between lslamic accounting standards with the management of financial tronsoctions in lslomic bonks. Tcount value greater than Table (2.858>2.306), this shows that the research hypothesis is accepted that "there is a role of lslamicAccounting Standards in the Management of Financial Tronsoctions in lslamic Banking" and the role of lslomic Accounting Standards in the Management of Financial Tronsoctions in lslomic Bank is 50,5%.
Description: -
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/2231
Date: 2011-09


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