English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

Baitul Mal Wattamwil is a sharia financial institution that develops  business activities and prepares financial reports with sharia principles. Shariah accounting standards, shariah audit, shariah supervision, Islamic corporate governance and Islamic work ethics are instrumental factors in the preparation of quality financial statements. The purpose of this study was to determine the extent to which the Statement of Islamic Accounting Standards, Shariah Audit, Shariah Supervision, Islamic Corporate Governance and Islamic Work Ethos affect the Quality of Shariah Financial Statement Presentation in the Baitul Wat Mal of Wonogiri Regency Regional Office. This study uses a quantitative approach. Samples were taken by convenience sampling method. Based on the results of this study, effects of statement of Islamic accounting standards and Islamic work ethos on the quality presentation of Islamic financial statements. On the other hand, Islamic auditing, shariah supervision, Islamic corporate governance can not affect the quality presentation of sharia financial statements.Keywords: Islamic Accounting Standards, Shariah Audit and Shariah Financial ReportBaitul Mal Wattamwil merupakan lembaga keuangan syariah yang mengembangkan kegiatan usahanya dan penyusunan laporan keuangan dengan prinsip-prinsip syariah. Standar akuntansi syariah, audit syariah, pengawasan syariah, Islamic corporate governance dan etos kerja Islam adalah faktor instrumen yang berfungsi membantu dalam menyusun laporan keuangan yang berkualitas. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh pernyataan standar akuntansi syariah, audit syariah, pengawasan syariah, Islamic corporate governance dan etos kerja Islam terhadap kualitas penyajian laporan keuangan syariah di Baitul Mal Wat Tamwil Kabupaten Wonogiri. Penelitian ini menggunakan pendekatan kuantitatif. Sampel diambil dengan metode convenience sampling. Dari hasil penelitian ini, ditunjukkan bahwa menurut uji parsial, terdapat pengaruh pernyataan standar akuntansi syariah dan etos kerja Islam terhadap kualitas penyajian laporan keuangan syariah. Di sisi lain, audit syariah, pengawasan syariah, Islamic corporate governance terdapat tidak berpengaruh terhadap kualitas penyajian laporan keuangan syariah. Kata Kunci: Standar Akuntansi Syariah, Audit Syariah, dan Laporan Keuangan Syariah

Faktor-Faktor Yang Mempengaruhi Kualitas Penyajian Laporan Keuangan Syariah Baitul Maal Wa Tamwil Di Kabupaten Wonogiri