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All Journal Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Religious and Cultural Studies Ihsan: Jurnal Pengabdian Masyarakat Tri Dharma Mandiri: Diseminasi dan Hilirisasi Riset Kepada Masyarakat (Jurnal Pengabdian Kepada Masyarakat) Jurnal Locus Penelitian dan Pengabdian Jurnal Pemberdayaan Umat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Reviu Akuntansi, Keuangan, dan Sistem Informasi
Virginia Nur Rahmanti
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Mathematics Public Health Social Sciences

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Journal : Journal of Accounting and Investment

 1 
Mengungkap Kesadaran Islami atas Riba pada Proses Pembelajaran Akuntansi Rahmanti, Virginia Nur
Journal of Accounting and Investment Vol 18, No 2: July 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.931 KB) | DOI: 10.18196/jai.180278

Abstract

This research aimed to know awareness of teachers (lecturers) specifically on subject of Financial Accounting including recognition, measurement, and reporting of “interest”. Muslims believe that interest is forbidden as riba. Indeed, the practice of interest is not limited as Islamic issue, but it is viewed as universal issue based on housing bubble price cycle that may affect all sectors. By employing post-phenomenology as well as thought of Don Ihde, this research involving five diversified informant. The results showed that the subjects of Financial Accounting lecturer (Muslim) still stuck on "technology" (term of Ihde) in the form of international curriculum standards, reference books, and subject (course) planning.
Sebuah Kajian Mengapa Akuntansi Syariah Masih Sulit Tumbuh Subur di Indonesia Virginia Nur Rahmanti
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.589 KB)

Abstract

Nowadays, shariah model is increasingly favoured by the world society, especially Indonesian. It's proved by Indonesian Bank report year ended 2011 which shows increasing number of shariah financial institution either in the downtown or sub urban area. Nevertheless the sharia'ate development in Indonesia that was born on 1992nd  signed by the established of Bank Muamalat Indonesia, still shows low quality. Factually, human resources is the main factor which determine the success of shari'ate in Indonesia. Indonesian human resource asset seems unready to control shariah scheme, it's proved by the low-level of their understanding in about the human responsibility to the God (habluminallah) and to another people (habluminannas). This condition worsen by their reluctant to learn about shariate holistically. In their mind, shariate just define by kinds of transaction without riba, whereas the thruth shariate concept is wider than just usury. Likely, these fenomena cause the gap between Islamic shariate concept and pratical become wider. In the other side, most practioners try to think out of the box from the prison of shariate financial standard (PSAK syariah), because they think that PSAK syariah isn't truly shari'ah like Islamic shariate determined. This research using interpretive methodology with fenomenology approachment. Informan used including academics, practitioners and standard maker (Dewan Standar Akuntansi Syariah). Data gathering method using literature analysis, interview and observation. Researcher hope from this research will find conclusion about the reason of this slow development of shariate in Indonesia. 
Co-Authors Achdiar Redy Setiawan Aji Dedi Mulawarman Ananda, Salsabila Nurrin Arum Prastiwi Asfi Manzilati Cahyaningrum, Destia Putri Devi, Dias Shinta Dian Agustia Husnul Hatimah Ilianis, Salsa Adilla Muhammad Dandy Alif Wildana Nawira Amalia Assagaf Nawira Amalia Assagaf Noval Adib Nur Niansah, Atiqah Mufidah Prabowo, Daffa Satria Ramadhani, Febrina Nur Rizka Beauty Tamara Rizka Beauty Tamara Siburian, Sri Juliana Wicesa, Nayaka Artha Wilson Junior