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All Journal JISEF : Journal Of International Sharia Economics And Financial
Moh Afthon Ilman Huda
Institut Agama Islam Tarbiyatut Tholabah Lamongan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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ESENSI AKUNTANSI SYARIAH DI LEMBAGA KEUANGAN SYARIAH DI INDONESIA Moh Afthon Ilman Huda; Eny Latifah
JISEF : Journal Of International Sharia Economics And Financial Vol 2 No 01 (2023): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v2i01.1136

Abstract

Sharia financial institutions in Indonesia are growing rapidly in line with increasing public awareness of the importance of financial management in accordance with sharia principles. Sharia accounting is very important in sharia financial institutions, because sharia accounting plays an important role in maintaining compliance with sharia principles and ensuring that financial transactions are carried out in accordance with sharia principles. The essence of sharia accounting in sharia financial institutions in Indonesia includes sharia principles, Avoid riba, gharar, maysir and muamalah which are haram in every financial transaction. Apart from that, sharia accounting must follow sharia accounting standards set by the Indonesian Accountants Association (IAI). Several things that need to be considered in implementing sharia accounting in sharia financial institutions in Indonesia are the use of information systems, implementation of PSAK, supervision and employee training.
Co-Authors Eny Latifah