SKRIPSI AKS
ANALISIS PENERAPAN INTERNET FINANCIAL REPORTING (IFR) PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2021
ABSTRACT 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 implamantation of IFR on Islamic Banks in Indonesia. The variables in this study consisted of content, presentation and timeliness variable with a total of 274 items tested indicators. The result of this study indicate that the twelve BUS sampled research has been able to apply IFR. IFR score obtained by each BUS has a nearly equal value ranging from 51% to 75% with the total maximum score of 100% and average score of 62%. Keywords: Internet Financial Reporting (IFR), disclosure, Islamic Banks
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