Thesis's Abstract

Tujuan operasional perbankan sebagaimana tujuan segala kegiatan ekonomi secara umum adalah untuk memperoleh laba. Manajeman laba menjadi masalah yang krusial saat ini karena bisa berdampat secara langsung terhadap krisis moneter. Manajeman laba yg kurang baik juga mengakibatkan kesalahan investor asing dalam menganalisa laporan keuangan dan pada gilirannya akan menghambat laju pertumbungan investasi.

Krisis keuangan yang menimpa perusahaan-perusaan besar di dunia saat ini disebabkan oleh hegemoni pemikiran manajemen oportunis. Ketika dunia dilanda masa resesi ekonomi, perusahaan-perusahaan besar menghadapi tekanan yang hebat untuk tetap mengasilkan profit dengan berbagai cara. Dengan demikian muncul berbagai kreasi dan ide untuk membuat laporan keuangan yang palsu atau tidak sesuai dengan realitas finansial yang ada.

Kebijakan ekonomi dengan menunggangi dan memanfaatkan kondisi krisis finansial tentu bertentangan dengan etika dan moralitas Islam. Islam telah meletakkan fondasi yang kuat dalam rangka meraih tingkat keuntungan yang adil dan riil. Islam memberikan batasan yang jelas dalam hal ini, dengan prinsip akuntanbilitas, keadilan, dan kredibilitas sumber daya insani.

Kata Kunci : إدارة الأرباح، البنوك الإسلامية، مفهوم الربح

Thanks to my Best Lecturer,who had given me his advices to fight and fight for my success 

To all

To all

Those who suffer from sadness or depression…

To all those suffering from sadness or depression, know that it isn’t your fault. It isn’t because you’re weak. It isn’t because you’re just not grateful enough. It isn’t because you’re just not religious enough. It isn’t because you don’t have enough faith. It isn’t because God is angry with you. To all the well-meaning people who tell you this, just smile. And know deep in your heart that the tests of God come in different forms to different people. And know that, by the help of God, every test can become a tool to get closer to Him. And that, verily, with hardship come ease–and like all things of this world–this too shall pass.

Live in The Moment

  as we grow up, we learn that even the one person that wasn't supposed to ever let us down.probably will. You’ll have your heart broken and you’ll break others’ hearts. You’ll flight with your best friends or maybe even fall in love with them. And you’ll cry because time is flying by.
So takes a lot of pictures, laugh a lot, forgive freely, and love like you’ve never been hurt. Life comes with no guarantees, no time outs, and no second chances. You just have to live life by the fullest, tell someone what they mean to you, speak out, dance in the pouring rain, hold someone’s hand, comfort a friend is need, fall a sleep watching the sun come up, stay up late, and smile until your face hurts. Don’t be afraid to take chances or fall in love and most of all. LIVE IN THE MOMENT because every second you spend angry or upset is a second of happiness you can never get back.