Penerapan Internet Financial Reporting (IFR) Pada Bank Umum Syariah Di Indonesia | Zendy

Ria Nur Rizqiah | Zendy; Ahmad Tarmizi Lubis | Zendy

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Penerapan Internet Financial Reporting (IFR) Pada Bank Umum Syariah Di Indonesia

Author(s) -

Ria Nur Rizqiah,

Ahmad Tarmizi Lubis

Publication year - 2019

Publication title -

jurnal akuntansi dan keuangan islam

Language(s) - English

Resource type - Journals

eISSN - 2549-3876

pISSN - 2338-2783

DOI - 10.35836/jakis.v5i1.14

Subject(s) - the internet , business , scope (computer science) , eleventh , accounting , descriptive statistics , finance , actuarial science , computer science , statistics , mathematics , world wide web , physics , acoustics , programming language

Along with the rapid development of internet technology today, the company's financial reporting activities can be done via the Internet in real time in an easy way and a wider scope. Internet-based financial reporting is commonly known as the Internet Financial Reporting (IFR). This research is a descriptive study that aims to determine the implementation of IFR on Islamic Banks in Indonesia. The variables in this study consisted of content, presentation and timeliness variable with a total of 112 item s tested indicators. The results of this study indicate that the eleventh BUS sampled research has been able to apply IFR. IFR score obtained by each BUS has a nearly equal value ranging from 49% to 63% with the total maximum score of 100% and average score of 55%

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