DAMPAK KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARTD (IFRS) TERHADAP PERGESERAN PRINSIP SYARIAH (Studi Kasus : PT Bank Muamalat Indonesia Tbk)

Authors

  • Indrawan Azis STIE Nobel Indonesia
  • Febrina Nur Ramadhani STIE Nobel Indonesia

Keywords:

Convergence, IFRS, Sharia

Abstract

This study entitled Impact of Convergence to International Financial Reporting Standard (IFRS) Shifting Against Sharia, with the purpose of research; (1) the consequences of substance over form to shifts Islamic principles in PT Bank Muamalat Indonesia Tbk., (2) the consequences of the size of the probability of the shift of Islamic principles in PT Bank Muamalat Indonesia Tbk., (3) consequences of the time value of money to the shifting Islamic principles on PT Bank Muamalat Indonesia Tbk. The method used the analysis of rational criticism. The results showed Bank Muamalat Annual Report for 2012 has applied PSAK based IFRS. However, the consequences of convergence is causing a shift in the principles of sharia is a cornerstone in the company's operating system.

Published

2017-03-31

How to Cite

Azis, I., & Nur Ramadhani, F. (2017). DAMPAK KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARTD (IFRS) TERHADAP PERGESERAN PRINSIP SYARIAH (Studi Kasus : PT Bank Muamalat Indonesia Tbk). AkMen JURNAL ILMIAH, 14(1). Retrieved from https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/6

Most read articles by the same author(s)