Pengujian Substantif Akun Piutang Syariah, Pembiayaan Syariah, dan Ijarah BMT Al-Hikmah Tahun 2022 oleh KAP Agus Wahjono

Lathifa, Sekar Aulya, Ehrmann Suhartono, S.E., M.Si., Ak. (2023) Pengujian Substantif Akun Piutang Syariah, Pembiayaan Syariah, dan Ijarah BMT Al-Hikmah Tahun 2022 oleh KAP Agus Wahjono. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This final assignment report aims to explain the substantive testing of sharia receivables, sharia financing and ijarah BMT Al-Hikmah accounts in 2022 by KAP Agus Wahjono. This substantive test of sharia receivables, sharia financing and ijarah accounts aims to prove the existence, completeness and occurrence of sharia receivables, sharia financing and ijarah balance transactions presented in the balance sheet. The importance of substantive testing of trade receivable accounts is the background for the preparation of this final assignment report. This substantive test of sharia receivables, sharia financing and ijarah accounts aims to obtain confidence about the reliability of accounting records relating to sharia receivables, sharia financing and ijarah. There are several stages in carrying out substantive testing, including initial audit procedures, analytical testing, transaction detail testing, balance detail testing and the final stage, namely testing and disclosure. When substantive testing was carried out on the sharia receivables, sharia financing and ijarah accounts, no differences were found between the calculations made by the client and the calculations made by the auditor. After all stages have been carried out, substantive testing on the sharia receivables, sharia financing and ijarah accounts is documented in the audit working paper.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Substantive Testing, Sharia Receivables, Sharia Financing, Ijarah
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 26 Oct 2023 06:23
Last Modified: 26 Oct 2023 06:23
URI: http://eprints.uty.ac.id/id/eprint/14092

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