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All Journal EL-MUHASABA JAM : Jurnal Aplikasi Manajemen Journal of Applied Accounting
Tri Retno Hariyati
Politeknik Negeri Ambon Jl Veteran 65145 Malang/ Telp. 081316408371
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : EL-MUHASABA

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TEORI PENGAKUAN DAN PENGUKURAN AKUNTANSI SYARIAH VERSUS AKUNTANSI UMUM Hariyati, Tri Retno
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 1: Januari 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.502 KB) | DOI: 10.18860/em.v2i1.2359

Abstract

yariah accounting and general accounting has its own characteristic in applying the accounting recognition and measurement. Accounting for the recognition and measurement of sharia grouped by type and each of its accounting treatment according to the contract/ agreement, for general accounting apply in general, in accordance with generally accepted accounting standards.General accounting have the same items with the accounting recognition of sharia in the accounting, as for the item that is a burden, obligation, asset, income, where different treatment. To sharia adjusted to the type of accounting (Murabaha, Salam accounting, accounting Istishna, Mudharabah accounting, accounting Musharaka, Ijarah accounting, and accounting transactions of insurance).For general accounting measurement that is based on the size of clear historical cost, current cost, realizable value, present value is valid for financial accounting. Meanwhile, Islamic accounting treatment of transactions adjusted akadnya and types of accounting, and applies exclusively Islamic institutions.
Co-Authors Asrida, Wa Dwi Hariyanti Jaelani La Masidonda Santika, Epi SIPAKOLY, SELLY