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Baker Akram Falah Jarah, Mufleh Amin AL Jarrah, Murad Ali Ahmad Al-Zaqeba and Mefleh Faisal Mefleh Al-Jarrah
The purpose of this study is to look into the role of internal audit (IA) in reducing the effects of creative accounting (CA) on financial statement reliability in Jordanian Islamic Banks. The research study used the survey methodology to examine the rol...
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Ibrahim Elsiddig Ahmed
The study aims to operationalize financial reporting quality in terms of the qualitative characteristics (QCs) as stated by the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) standards, as well as to investigate their ass...
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Muhammad Ichsan Hadjri,Badia Perizade,Taufiq Marwa,Agustina Hanafi
Pág. 123 - 128
The study was conducted in South Sumatra, Indonesia, where the percentage of sharia banking assets in South Sumatra is below the average assets of national sharia banking. Research topics on the Islamic Human Resources Management (IHRM) are also very lim...
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Mehmet ERSOY,Özgür ÇATIKKAS,Ayhan YATBAZ
Bu çalismanin amaci Islami muhasebeyi geleneksel muhasebe çerçevesinde ele alip incelemek ve teorik bir çerçeve ortaya koymaktir. Çalismada öncelikle muhasebe ve Islami muhasebe kavrami üzerinde durulmus ve ilgili dizin taranmistir. Yapilan karsilastirma...
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Agus Arwani
Pág. 361 - 371
This research examines the IFRS implementation in Indonesian Islamic accounting. It employs a literature review method to systematically explain the accounting theory, the Islamic Financial Accounting Standards, and International Financial Reportin...
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Aldiansyah Sugeha,Linda Lambey
Pág. 92 - 102
Along with the times, now a non-profit organization has been growing rapidly, for example a foundation engaged in educational, religious, health and others. Kotamobagu State Islamic Elementary School is an example of a foundation that is engaged in the f...
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Osama Omar Jaara,Bassam Omar Jaara,Jamal Shamieh,Usama Adnan Fendi
Pág. 16 - 26
This research aims to identify the factors influencing the ability of Islamic Banks (IB) and Conventional Banks (CB) to manage liquidity risk; determine the effects of the global financial crisis on Islamic and conventional banks, and propose some mechan...
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Siti Nur Choiriyah,Vivin Maharani Ekowati,Ulfi Kartika Oktaviana
Pág. 21 - 32
This study aims to examine, test, and examine the effect of Perceived Value on Service Satisfaction. Testing the role of Brand Image as a variable mediation influence Perceived Value on Service Satisfaction. The research was conducted in Accounting Depar...
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Nur Fitry Latief
Pág. 16 - 27
This study is a continuation of the study authors in 2008 that have not been issued with a variable and the same research object and aimed to evaluate the extent to which procedures Savings Fund Raising Shar-E run in the operational activities of savings...
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Ahmed Sameer El Khatib,Samir Sayed
Pág. 114 - 129
Esse artigo apresenta as diferenças entre as estruturas conceituais da Contabilidade de duas instituições: o International Accounting Standards Board (IASB) e a Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI). Em teoria da...
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