ADOConnection._Execute(INSERT INTO controlled_vocabs 				(symbolic, assoc_type, assoc_id) 				VALUES 				('submissionKeyword', 1048585, 5090)) % line 1032, file: adodb.inc.php
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                        DAO.update(INSERT INTO controlled_vocabs 				(symbolic, assoc_type, assoc_id) 				VALUES 				(?, ?, ?), Array[3], true, false) % line   99, file: ControlledVocabDAO.inc.php
                     ControlledVocabDAO.insertObject(Object:ControlledVocab, false) % line   60, file: ControlledVocabDAO.inc.php
                  ControlledVocabDAO._build(submissionKeyword, 1048585, 5090) % line   30, file: SubmissionKeywordDAO.inc.php

                                    ADOConnection._Execute(INSERT INTO controlled_vocabs 				(symbolic, assoc_type, assoc_id) 				VALUES 				('submissionKeyword', 1048585, 5090)) % line 1032, file: adodb.inc.php
                                 ADOConnection.Execute(INSERT INTO controlled_vocabs 				(symbolic, assoc_type, assoc_id) 				VALUES 				('submissionKeyword', 1048585, 5090), Array[1]) % line  228, file: DAO.inc.php
                              DAO.update(INSERT INTO controlled_vocabs 				(symbolic, assoc_type, assoc_id) 				VALUES 				(?, ?, ?), Array[3], true, false) % line   99, file: ControlledVocabDAO.inc.php
                           ControlledVocabDAO.insertObject(Object:ControlledVocab, false) % line   60, file: ControlledVocabDAO.inc.php
                        ControlledVocabDAO._build(submissionKeyword, 1048585, 5090) % line   30, file: SubmissionKeywordDAO.inc.php

                                    ADOConnection._Execute(INSERT INTO controlled_vocabs 				(symbolic, assoc_type, assoc_id) 				VALUES 				('submissionKeyword', 1048585, 5090)) % line 1032, file: adodb.inc.php
                                 ADOConnection.Execute(INSERT INTO controlled_vocabs 				(symbolic, assoc_type, assoc_id) 				VALUES 				('submissionKeyword', 1048585, 5090), Array[1]) % line  228, file: DAO.inc.php
                              DAO.update(INSERT INTO controlled_vocabs 				(symbolic, assoc_type, assoc_id) 				VALUES 				(?, ?, ?), Array[3], true, false) % line   99, file: ControlledVocabDAO.inc.php
                           ControlledVocabDAO.insertObject(Object:ControlledVocab, false) % line   60, file: ControlledVocabDAO.inc.php
                        ControlledVocabDAO._build(submissionKeyword, 1048585, 5090) % line   30, file: SubmissionKeywordDAO.inc.php
Pengunkapan Etika Laporan Keuangan Islam di Bank Umum Syariah di Indonesia | JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
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Pengunkapan Etika Laporan Keuangan Islam di Bank Umum Syariah di Indonesia

  • Budi Dharma
  • Amalia Munajah Nasution
  • Hafyah Yasmita
Keywords: Islamic Commercial Banks, Quality, and Actions.

Abstract

This study aims to determine the ethics of disclosing Islamic financial reporting at Indonesian Sharia Commercial Banks (BUS) Indonesian. The methods used are qualitative and quantitative methods. The findings show that, in Gus Dur's opinion, the ethics of preparing financial reports from an Islamic perspective to improve the quality of financial reporting indicates whether an action is moral or not based solely on interests, obligations, justice or benevolence. The actions we take must adhere to the values of justice. The justice in question is justice in favor of the parties, in this case both internal and external parties of an entity.

Published
2022-07-12
How to Cite
Dharma, B., Nasution, A. M., & Yasmita, H. (2022). Pengunkapan Etika Laporan Keuangan Islam di Bank Umum Syariah di Indonesia. JIKEM: Jurnal Ilmu Komputer, Ekonomi Dan Manajemen, 2(2). Retrieved from https://jurnal.unimen.cloud/index.php/JKM/article/view/5090
Issue
Vol. 2 No. 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Section
Articles

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