Fauzia, Ika Yunia (2015) Mendeteksi Kebangkrutan Secara Dini Perspektif Ekonomi Islam. Ekuitas, 19 (1). pp. 90-109. ISSN 2548-5024
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MENDETEKSI KEBANGKRUTAN SECARA DINI PERSPEKTIF EKONOMI ISLAM.pdf Download (1MB) | Preview |
Abstract
Early bankruptcy detection can be carried out well when an entrepreneur implements integrity and competence in managerial systems, accounting reporting systems, capital structure usage system and business security system from fraud. Related to bankruptcy, Islamic economics recognized iflas (bankruptcy) and muflis (bankrupt entity). A law subject to a muflis is known as al-Hajr. This is a qualitative research with linear snowball method used as data collection technique. 10 of entrepreneurs who went bankrupt were interviewed. The interview rolled like a snowball for one by one informant was interviewed persuasively to gain important information on their causes of bankruptcy. Results of this study explained that the majority of the bankruptcy was caused by the use of capital structure that did not conform qualifications, followed by the lack of proper accounting reporting, poor management systems, lack of professionalism and fraudulence from internal and external aspects.
| Item Type: | Article |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS |
| Divisions: | Lecturer |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 06 Jul 2017 01:21 |
| Last Modified: | 06 Jul 2019 04:52 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/1577 |
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