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All Journal Jurnal Manajemen dan Kewirausahaan (JMDK)
Hendrarto Widodo
Fakultas Ekonomi Universitas Jember
Decision Sciences, Operations Research & Management

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PENTINGNYA TEORI AKUNTANSI SYARI`AH: PERSPEKTIF AKUNTANSI SOSIAL DAN PERTANGGUNGJAWABAN BISNIS SYARIAH Hendrarto Widodo
Jurnal Manajemen dan Kewirausahaan Vol 4, No 1 (2016): June 2016
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v4i1.430

Abstract

This paper discusses the Islamic perspective of accounting, known as sharia accounting. The accounting sharia based on the Qur'an and Hadith, both on paradigms and practices. It is not only a social orientation but also the orientation of the responsibility. The accounting sharia will report the social impacts of an activity and responsibility of humanistic, emancipatory, transcendental and theological. In Islamic terminology, accounting sharia is zakat and amanah oriented.
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