?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PERBEDAAN+PENDISTRIBUSIAN+LABA+BERSIH+DALAM%0D%0AAKUNTANSI+KONVENSIONAL+DAN+AKUNTANSI+SYARIAH+PADA%0D%0ASEKTOR+PERBANKAN+YANG+TERDAFTAR+DI+BURSA+EFEK%0D%0AINDONESIA+(BEI)+TAHUN+2019&rft.creator=%09Nabila%2C++Qonita&rft.subject=300+Ilmu+sosial&rft.subject=330+Ekonomi&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui+dan+menganalisis+perbedaan%0D%0Apendistribusian+laba+bersih+dalam+akuntansi+konvensional+dan+akuntansi+syariah%0D%0Apada+sektor+perbankan+yang+terdaftar+di+Bursa+Efek+Indonesia+tahun+2019.+Dalam%0D%0Apenelitian+ini+menggunakan+metode+purposive+sampling+untuk+menentukan%0D%0Asampel.+Dari+kriteria+yang+telah+ditentukan+maka+didapatkan+dua+sampel+yaitu%0D%0ABank+Central+Asia+(BCA)+dan+Bank+Rakyat+Indonesia+Syariah+(BRIS).+Penelitian%0D%0Aini+meggunakan+analisis+Deskriptif+kualitatif+dengan+pendekatan+studi+kasus.%0D%0AData-data+perusahaan+yang+mendukung+penelitian+dikumpulkan+kemudian+datadata+tersebut+dilakukan+analisa+dengan+cara+mendeskripsikan+atau%0D%0Amenggambarkan+keadaan+obyek+penelitian+yang+sesungguhnya.+Hasil+penelitian%0D%0Aini+menyatakan+bahwa+BCA+yang+menggunakan+konsep+akuntansi+konvensional%0D%0Amendistribusikan+labanya+kepada+pemangku+kepentingan+yang+ikut+serta+dalam%0D%0Aperolehannya.+Tidak+berbeda+dengan+distribusi+laba+pada+akuntansi+konvensional%2C%0D%0Adistribusi+laba+pada+BRISyariah+yang+menggunakan+konsep+akuntansi+syariah+juga%0D%0Amendistribusikan+laba+kepada+pemangku+kepentingan.+Perbedaan+pembagian+laba%0D%0Aantara+akuntansi+konvensional+dan+akuntansi+syariah+terletak+pada+pembagian+laba%0D%0Akepada+nasabah.+Untuk+pembagian+laba+kepada+nasabah%2C+bank+yang+menggunakan%0D%0Aakuntansi+konvensional+membagikan+labanya+melalui+bunga.+Sedangkan+bank%0D%0Ayang+menggunakan+akuntansi+syariah+membagikan+labanya+melalui+sistem+bagi%0D%0Ahail.+Selain+itu+perbedaan+antara+akuntansi+konvensional+dan+akuntansi+syariah%0D%0Adalam+membagikan+laba+nya+ada+pada+zakat.+Hanya+bank+yang+meggunakan%0D%0Aakuntansi+syariah+yaitu+BRISyariah+yang+membagikan+labanya+untuk+zakat.%0D%0AKata+Kunci+%3A+laba%2C+laba+bersih%2C+pendistribusian+laba+bersih%2C+akuntansi%0D%0Akonvensional%2C+akuntansi+syariah%0D%0AThe+objective+of+this+research+aims+to+determine+and+anaylize+the+differences+of%0D%0Anet+profit+distribution+between+conventional+accounting+and+syariah+accounting+in%0D%0Athe+banking+sector+listed+on+the+indonesian+stock+exchange+(BEI)+in+2019.+A%0D%0Apurposive+sampling+method+was+used+to+determine+sample+of+the+research.+From%0D%0Athe+predetermined+criteria%2C+two+samples+were+obtained%2C+which+are+Bank+Central%0D%0AAsia+(BCA)+and+Bank+Rakyat+Indonesia+Syariah+(BRIS).+This+research+used%0D%0Aqualitative+descriptive+analysis+with+a+case+study+approach.+Data+from+company%0D%0Awhich+supported+the+research+were+collected+then+being+analyzed+by+describing+or%0D%0Ailustrating+the+actual+state+of+the+research+object.+The+result+of+this+research%0D%0Ashows+that+BCA%2C+which+uses+conventional+accounting+concept+distribute+its+profits%0D%0Ato+stakeholder+who+take+a+part+in+its+acquisition.+On+the+other+hand%2C+the%0D%0Adistribution+of+BRISyariah+profits+which+uses+syariah+accounting+concept+also%0D%0Adidn't+make+any+significant+difference.+The+clear+difference+between+conventional%0D%0Aaccounting+and+syariah+accounting+lies+in+the+distribution+of+its+profits+to%0D%0Acustomers.+In+distributing+profits+to+customers%2C+banking+sector+which+uses%0D%0Aconventional+accounting+shares+its+profits+through+bank+interest+while+syariah%0D%0Aaccounting+shares+its+profits+through+profit+sharing+system.+In+addition%2C+the%0D%0Adifference+between+conventional+accounting+and+syariah+accounting+in%0D%0Adistributing+profits+is+on+Zakat.+Banking+sector+with+syariah+accounting+system%0D%0Aare+the+only+sector+who+shares+its+profits+in+form+of+Zakat+which+is+BRISyariah.%0D%0AKeywords+%3A+Profits%2C+net+profits%2C+net+profits+distribution%2C+conventional+accounting%2C%0D%0Asyariah+accounting.+&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2024-06-10&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87214%2F2%2FAbstrak_Nabila%2520Qonita%2520-.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87214%2F1%2FSkripsi%2520full_Nabila%2520Qonita%2520-.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F87214%2F1%2F_skripsi%2520tanpa%2520bab%2520pembahasan_Nabila%2520Qonita.pdf&rft.identifier=+++Nabila%2C+Qonita++(2024)+ANALISIS+PERBEDAAN+PENDISTRIBUSIAN+LABA+BERSIH+DALAM+AKUNTANSI+KONVENSIONAL+DAN+AKUNTANSI+SYARIAH+PADA+SEKTOR+PERBANKAN+YANG+TERDAFTAR+DI+BURSA+EFEK+INDONESIA+(BEI)+TAHUN+2019.++EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F87214%2F