2021
DOI: 10.21580/economica.2021.12.1.6442
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Analysis of Investment Decisions in Sharia Cooperatives: Does Sharia Accounting Standards Affect?

Abstract: Investors in sharia cooperatives in Majalengka Regency suffered losses due to its administrators and managers who were not transparent in reporting their finances. This research aims to determine the effect of the application of sharia accounting standards and human resource competencies on investment decisions through financial reporting quality. The analytical techniques used in this study use path analysis. The results showed that the application of Sharia accounting standards had no significant adverse eff… Show more

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Cited by 4 publications
(4 citation statements)
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“…These skills enable individuals to work effectively in changing work environments. In Society 5.0, skills development is critical to ensuring individuals remain relevant and contribute effectively in an ever-changing labor market (Khoerulloh & Janwari, 2021). Adopting a lifelong learning approach and the willingness to continue to evolve are essential prerequisites for dealing with the challenges of rapid technological development.…”
Section: New Skills Developmentmentioning
confidence: 99%
“…These skills enable individuals to work effectively in changing work environments. In Society 5.0, skills development is critical to ensuring individuals remain relevant and contribute effectively in an ever-changing labor market (Khoerulloh & Janwari, 2021). Adopting a lifelong learning approach and the willingness to continue to evolve are essential prerequisites for dealing with the challenges of rapid technological development.…”
Section: New Skills Developmentmentioning
confidence: 99%
“…Kualitas informasi akuntansi merupakan suatu proses pengidentifikasian, pengukuran dan pelaporan informasi ekonomi yang memungkinkan adanya penilaian dan pengambilan keputusan yang jelas dan tegas bagi mereka yang menggunakan informasi tersebut.Informasi akuntansi yang berkualitas ialah suatu penyajian informasi dari pelaporan akuntansi yang bermanfaat untuk menambah pengetahuan, keyakinan mengenai profitabilitas agar harapan investor dapat terwujud di tengah kondisi ketidakpastian serta mampu mengubah keputusan atau periaku pemakai (investor) (Khoerulloh & Janwari, 2021).…”
Section: Kualitas Informasiunclassified
“…Previous research related to the concept of debt has been widely carried out by other researchers, such as looking at debt from the perspective of shariah objectives (Zainol et al, 2016), the practice of debt and receivables in a review of sharia law and economics (Suhendar & Soedjarwo, 2017;Khoerulloh & Janwari, 2021) and research related phenomenon of debt and practices in the community (Al Khanza & Prajawati, 2022;Gunawijaya & Putra, 2020;Rahima, 2017).…”
Section: Introductionmentioning
confidence: 99%