Pelaporan informasi keuangan dan non keuangan dengan internet financial reporting berbasis website pada lembaga keuangan syariah

Alamin, Prima Andira (2014) Pelaporan informasi keuangan dan non keuangan dengan internet financial reporting berbasis website pada lembaga keuangan syariah. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

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Abstract

INDONESIA:

Perkembangan terbesar di bidang teknologi informasi dan komunikasi adalah internet. Dengan internet perusahaan dapat dimanfaatkan perusahaan untuk menyebarkan informasi positif perusahaan kepada pihak-pihak yang terkait dengan perusahaan, baik dengan shareholders, stakeholders, maupun pihak lain yang berkepentingan khususnya investor dan customer, dalam penyebaran informasi keuangan maupun non keuangan perusahaan. Melalui website, perusahaan dapat menyajikan informasi seperti pelaporan keuangan perusahaan secara lebih update. Pelaporan keuangan yang terdiri dari informasi yang bersifat keuangan dan non keuangan merupakan sumber informasi yang sangat dibutuhkan investor, kreditur dan pihak lain yang berkepentingan.

Penelitian ini menggunakan pendekatan kualitatif deskriptif tujuannya adalah untuk mengetahui pelaporan informasi keuangan dan non keuangan berbasis website pada lembaga keuangan syariah. Obyek penelitian pada lembaga keuangan syariah yang berupa Bank Syariah, BPR Syariah, BMT, Pegadaian Syariah, Asuransi Syariah, dan Koperasi Syariah . Data dikumpulkan dengan cara observasi, dokumentasi. Analisa datanya melalui 6 tahap: Ketersediaan Website, laporan keuangan, informasi keuangan tambahan, informasi berita, manfaat teknologi website dan perspektif keislaman.

Hasil penelitian menunjukkan bahwa dari data 130 lembaga keuangan syariah hanya 51 (39,23%) lembaga keuangan syariah yang memiliki website. Pada ketersediaan dan kelengkapan Laporan Keuangan Pokok dan informasi keuangan tambahan pada kelompok-kelompok lembaga keuangan syariah yang memiliki website 21 (41,17%) dan 7 (13,72%) lembaga keuangan syariah yang mempublikasikan di website, 16 (31,37%) kelompok-kelompok lembaga keuangan syariah yang mengupdate informasi pada tanggal terakhir pada website. Dan kelompok-kelompok lembaga keuangan syariah 100% memanfaatkan fitur- fitur teknologi website . Sebagai lembaga keuangan berbasis syariah seharusnya lebih menekankan keterbukaan informasi bisa menghindari terjadinya penipuan bagi pihak investor, customer, dan pihak lainnya.

ENGLISH:

The biggest development in the field of information and communication technology is the internet. With internet companies can be utilized to disseminate positive information company to any parties associated with the company, either with shareholders, stakeholders, as well as other parties concerned in particular the investor and customer, in the deployment of financial and non financial information company. Through the website, company may present information such as corporate financial reporting for more updates. Financial reporting consisting of information that is both financial and non financial information is a source of much-needed investors,creditors and other parties concerned.

This research uses descriptive qualitative approach, the goal is to find out the reporting of financial and non financial information based website on Islamic finance institutions.The object of research in Islamic financial institutions in the form of Islamic banks, Islamic BPR, BMT, Syariah Islamic Insurance, pawn shops, and cooperatives of Sharia. Data were collected by means of observation, documentation. Analysis of data through 6 stages: the availability of the Website, the financial statements, supplementary financial information, news, benefits information technology website and the Islamic perspective.

The results show that data from 130 institutions Islamic finance only 51 (39,23 Sharia financial institutions) that have a website. On the availability and the completeness of the Basic financial statements and additional financial information on groups of Islamicfinancial institutions who have a website 21 (41,17%) and 7 (13,72%) of Islamic finance institutions that publish 16 (in website 31,37%) were groups of Islamic financial institution are to update the information on the last date on the website. And groups of Islamic financial institutions 100% utilize technology features of the website. As Shariah-based financial institutions should be more emphasized information disclosure can prevent the occurrence of fraud on behalf of investors, customers, and other parties.

Item Type: Thesis (Undergraduate)
Supervisor: Andriani, Sri
Keywords: Website; Pelaporan Keuangan; Financial Reporting
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
Departement: Fakultas Ekonomi > Jurusan Akuntansi
Location: 150103
Depositing User: Indar Erdiana
Date Deposited: 28 Sep 2015 02:17
Last Modified: 28 Sep 2015 02:17
URI: http://etheses.uin-malang.ac.id/id/eprint/2044

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