ANALISIS MANAJEMEN LABA DALAM TINJAUAN ETIKA BISNIS ISLAM

Authors

  • Dilla Jannatul Khoiri Fakultas Ekonomi, Universitas Muhammadiyah Ponorogo
  • Della Prisca Devi Astriyasana Fakultas Ekonomi, Universitas Muhammadiyah Ponorogo
  • Mukhamad Rizal Fahmi Fakultas Ekonomi, Universitas Muhammadiyah Ponorogo
  • Fredi Pratama Fakultas Ekonomi, Universitas Muhammadiyah Ponorogo
  • Ardyan Firdausi Mustoffa Fakultas Ekonomi, Universitas Muhammadiyah Ponorogo

DOI:

https://doi.org/10.32534/jpk.v9i4.3355

Abstract

Financial reports have enormous benefits for their users, therefore they have become rules in the financial reporting process called GAAP (Generally Accepted Accounting Principles). The aim is to unify the process of financial reporting and reporting across all business units in the country, which will facilitate the process of checking the fairness of reporting. Despite these rule limitations, business leaders use performance management whether it is legal or not. To emphasize the importance of ethical Islamic income management, this article incorporates an Islamic perspective on income. The research in this study is based on and desk research which includes references to Islam, Islamic writings, and topics related to Islamic governance and ethics. The research design uses a descriptive reference/literature review method with reference to references on Islam, Islamic business, and matters relating to earnings management and Islamic business ethics.

Keywords:  Profit Management, Business Ethics, Islam

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Published

2022-12-31

How to Cite

Khoiri, D. J., Devi Astriyasana, D. P., Fahmi, M. R., Pratama, F., & Mustoffa, A. F. (2022). ANALISIS MANAJEMEN LABA DALAM TINJAUAN ETIKA BISNIS ISLAM. Jurnal Proaksi, 9(4), 415–426. https://doi.org/10.32534/jpk.v9i4.3355