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All Journal ETIKONOMI Jurnal Akuntansi Muhammadiyah Jurnal Al-Qardh HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal EMT KITA CARADDE: Jurnal Pengabdian Kepada Masyarakat Shirkah: Journal of Economics and Business Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam PERSPEKTIF Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Enrichment : Journal of Management Dimasejati: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences El-Qist : Journal of Islamic Economics and Business (JIEB) AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Management of Zakat and Waqf Journal (MAZAWA)) J-ISCAN : Journal of Islamic Accounting Research Jurnal Abdimas ADPI Sosial Dan Humaniora International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Iqtisaduna Filantropi: Jurnal Manajemen Zakat dan Wakaf Mazahib: Jurnal Pemikiran Hukum Islam International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Al-Hiwalah : Journal Syariah Economic Law AT-TIJARAH: Journal Islamic Banking and Finance Research JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Journal of Economic and Islamic Research Malik Al-Shalih
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Analysis of Student Understanding Department of Sharia Accounting Faculty of Economics and Islamic Business IAIN Lhokseumawe on the Basic Concepts of Accounting Muhamad Syafril Nasution; Almira Keumala Ulfah; Ramadhan Razali
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3666

Abstract

The basic concept of Accounting is an urgent and basic subject that must be known by students, especially students majoring in Islamic accounting. The basic concept of Accounting is studied by students for two semesters in the accounting introduction course. The purpose of this research is to find out the extent of the understanding of students majoring in Sharia Accounting in understanding the basic concepts of accounting. The method used in this study is the mix method. While the results found are: first, students still lack understanding about the terms of basic accounting concepts. In addition, students also lack understanding about the method of calculation in accounting. Second, the knowledge of accounting in students has an effect on understanding the basic concepts of accounting in students. Third, the interest in studying accounting in students affects the understanding of basic accounting concepts in students. Third, the teaching style of lecturers introducing accounting has an effect on understanding the basic concepts of accounting that exist in students.