Published February 22, 2023
| Version https://www.theijbmt.com/archive/0934/1046625827.pdf
Journal article
Open
Application of Sharia Accounting Principles in Sharia Financial Institutions
Creators
- 1. Department of Accounting, Faculty of Social Science, University of Pembangunan Panca Budi, Indonesia
Description
This study aims to explain the perceptions of accountants in two BMT institutions towards the principles of sharia accounting in Islamic financial institutions. This type of research that uses qualitative methods for survey respondents is two accountants who work at BMT As-Salam and BMT-Mojoagung in Jombang. The results showed that according to accountants in the two BMTs where they worked had applied the principles of sharia, humanist, emancipatory, transcendental, and theological accounting even though the application was not perfect. Balance and fairness for owners, managers, and users of funds may be a dilemma in operations.
Files
1046625827.pdf
Files
(273.7 kB)
| Name | Size | Download all |
|---|---|---|
|
md5:c51f1108b06464234a4a16e2a1c542af
|
273.7 kB | Preview Download |
Additional details
References
- Adnan, M. A. (2005). Akuntansi Syariah Arah Prospek dan Tantangan. Jakarta : Gramedia
- Anton, A. (2012). Analisis Persepsi Akuntan Publik Dan Mahasiswa Akuntansi Terhadap Kode Etik Ikatan Akuntan Indonesia (Studi Kasus Pada Beberapa Universitas Serta Beberapa Kantor Akuntan Publik di Semarang). Majalah Ilmiah INFORMATIKA, 3(2)
- Firman, A. H. H. & Darwis, S. (2010). Penerapan Akuntansi Syariah Ditinjau Dari Persepsi Akuntan Dan Mahasiswa Akuntansi Di Kota Makassar. Skripsi Fakultas Ekonomi Universitas 45 Makassa
- Ghafar, B., Ismail, A., & Ahmad, I. B. (2006). Does the Islamic financial system design matter?. Humanomics, 22(1), 5-16.
- Harahap, S. S. (2008). Akuntansi Sosial Ekonomi dan Akuntansi Islam. Jakarta : LPEE Usakti.
- Ifham, S. A. & Ismail, A. (2010). Pedoman Umum Lembaga Keuangan Syariah. Jakarta : Gramedia Pustaka Utama
- Ikatan Akuntansi Indonesia. (2010). Standar Akuntansi Keuangan. Jakarta : Salemba Empat.
- Muhammad, R. (2010). Akutansi keuangan syariah (konsep dan implementasi PSAK Syariah).Yogyakarta : P3EI Press