Tinjauan Etika Bisnis Syariah Pada Manajemen Laba
DOI:
https://doi.org/10.61722/jiem.v1i2.45Keywords:
Sharia Business Ethics and Profit Management.Abstract
This research aims to deepen understanding of the Review of Sharia Business Ethics in Profit Management. The method applied in this research is a descriptive method with a qualitative descriptive research type, which utilizes a literature study approach. The data source used in this research is secondary data. Research results show that earnings management is a controversial practice in the business world, which involves efforts to manipulate company profits for various purposes. Some managers use earnings management to maximize profits (Income Creasing) or avoid taxes (Income Decreasing). This practice goes against the principles of Sharia business ethics because it does not emphasize values such as honesty and trust. Earnings management can also harm other parties, which makes it even more controversial. In the context of Islamic business, it is important to prioritize Sharia business ethical values in all aspects of business, including profit management. This is important to ensure that business practices are carried out by Islamic principles and provide fair benefits for all parties involved.
References
Anam, Khoirul. 2023. “Manajemen Risiko Operasional Bank Syariah; Teori Dan Manfaat.” Jurnal At-Tamwil Kajian: Kajian Ekonomi Syariah 5(1):16–31.
Anderson, Somer. 2021. “Earnings Management: Definition and Examples.” Investopedia. Retrieved October 3, 2023 (https://www.investopedia.com/ask/answers/191.asp).
Aswand Hasoloan. 2018. “Peranan Etika Dalam Perusahaan Bisnis.” Energies 6(1):1–8.
Bergstresser, Daniel, and Thomas Philippon. 2006. “CEO Incentives And Earnings Management.” Journal of Financial Economics 80(3):511–29. doi: 10.1016/J.JFINECO.2004.10.011.
El Diri, Malek, Costas Lambrinoudakis, and Mohammad Alhadab. 2020. “Corporate Governance And Earnings Management In Concentrated Markets.” Journal of Business Research 108:291–306. doi: 10.1016/J.JBUSRES.2019.11.013.
Fadli, Muhammad Rijal. 2021. “Memahami Desain Metode Penelitian Kualitatif.” Humanika 21(1):33–54. doi: 10.21831/hum.v21i1.38075.
Fakhruddin, M., Rusydi Ananda, and Siti Istiningsih. 2013. “Perubahan Paradigma Dalam Organisasi Belajar Di Abad 21.” Perspektif Ilmu Pendidikan 27(2):110–17. doi: 10.21009/pip.272.5.
Ghoniyah, Nunung, Sri Hartono, and Bedjo Santoso. 2022. “Etika Bisnis Islam Dalam Peningkatan Kinerja Bisnis Berkelanjutan Pada UMKM Jasa Nursery Di Semarang.” Indonesian Journal of Community Services 4(2):125–31.
Hidayah, Nurul, and Ida Nurjanah. 2023. “Profitabilitas Dan Manajemen Laba Selama Pandemi Covid-19: Studi Kasus Pada Bank Di Indonesia.” Akuntansi Dan Manajemen 18(1):81–92. doi: 10.30630/jam.v18i1.218.
Huynh, Quang Linh. 2020. “A Triple Of Corporate Governance, Social Responsibility And Earnings Management.” Journal of Asian Finance, Economics and Business 7(3):29–40. doi: 10.13106/JAFEB.2020.VOL7.NO3.29.
Jubaedi, Ahmad Sobari, and Syarifah Gustiawati. 2018. “Implementasi Etika Bisnis Islam Pada Mahasiswa Univeritas Ibn Khaldun Bogor.” Jurnal Pendidikan Ekonomi Dan Kewirausahaan 1(1):1–10.
Julythiawati, Ni Putu Manik. 2023. “Pengaruh Pelibatan Pemangku Kepentingan Dan Tanggung Jawab Sosial Pada Reputasi Perusahaan.” Public Service And Governance Journal 4(2):239–46.
Kristanti, Desi, Ni Luh Kardini, Ni Luh Ketut Ayu Sudha Sucandrawati, Hendrik, Amtai Alaslan, and Dkk. 2022. Etika Bisnis. Padang: PT Global Eksekutif Teknologi.
Mentari, Gita Kinanti. 2020. “Perkembangan Manajemen Laba Di Indonesia : Studi Kasus Bibliografi Pada Perusahaan Manufaktur Dan Perbankan Tahun 2007-2019.” Universitas Jember.
Muliasari, Indah, and Dalili Dianati. 2019. “Manajemen Laba Dalam Sudut Pandang Etika Bisnis Islam.” Jurnal Akuntansi Dan Keuangan Islam 2(2):157–82. doi: 10.35836/jakis.v2i2.47.
Mulyawan, Archie Nathanael. 2021. “Earnings Management: Baik Atau Buruk Bagi Pengguna Laporan Keuangan.” Retrieved October 3, 2023 (https://accounting.binus.ac.id/2021/12/04/earnings-management-baik-atau-buruk-bagi-pengguna-laporan-keuangan/).
Pratama, Juan. 2020. “Pengaruh Manajemen Laba Terhadap Penghindaran Pajak Dengan Kepemilikan Asing Sebagai Pemoderasi.”
Putritama, Afrida. 2018. “Penerapan Etika Bisnis Islam Dalam Industri Perbankan Syariah.” Nominal, Barometer Riset Akuntansi Dan Manajemen 7(1). doi: 10.21831/nominal.v7i1.19356.
Raharjo, Kharis. 2022. “Eksekutif Wanita, Struktur Kepemilikan, Dan Manajemen Laba.” Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan 5(5):2166–72. doi: 10.32670/fairvalue.v5i5.2726.
Ridho, Zainur, Siti Aisyah, and Abdul Mannan. 2023. “Implementation of Islamic Business Ethics in Sate Khas Madura SMEs.” Journal of Economic Sharia Law and Business Studies 2(2).
Rosyidah, Nida’ur. 2023. “Kasus Manajemen Laba, Kenali 4 Faktor Penyebabnya.” Retrieved October 17, 2023 (https://umsida.ac.id/kasus-manajemen-laba-kenali-4-faktor-penyebabnya/).
Syaiful, Moh. 2017. “Management Laba (Earnings Management) Dalam Tinjauan Etika Islam.” Ekomadania : Journal of Islamic Economic and Social 1(1):28–56.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 JURNAL ILMIAH EKONOMI DAN MANAJEMEN
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
