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All Journal Jurnal Riset Akuntansi Jurnal Intelek Insan Cendikia
Nia Nazwa Aulia Pane
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Penerapan Praktek dan Teori Akuntansi Syariah Berdasarkan Prinsip Syariah Muammar Khaddafi; Nuriani Nuriani; Ria Rama Sari; Nakita Sisilia; Nia Nazwa Aulia Pane; Athaya Hargita
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2634

Abstract

Sharia accounting is Islamic-based accounting that is based on the Quran and al-Hadith as well as ijma' ulama. Advances in the field of Indonesian accounting are recognized by Islamic accounting practices, which is also known as sharia accounting. The concept of sharia accounting describes the teachings of Islam, which influence all aspects of human life, including economics and accounting. The objective of this article is to explain the differences between the principles of conventional accounting and shariah accounting. To achieve this objective, this article uses the literature study method. All information and data in this paper are taken from scientific journals, books, and the internet. The results of the study show that shariah accounting is actually better in many ways than conventional accounting because it describes the conditions of the application of the principles of shariah and conventional accounting.
ANALISIS PENGARUH KEMAJUAN TEKNOLOGI INFORMASI TERHADAP PERKEMBANGAN SISTEM INFORMASI AKUNTANSI Nia Nazwa Aulia Pane; Rayyan Firdaus
Jurnal Intelek Insan Cendikia Vol. 1 No. 9 (2024): NOVEMBER 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Perkembangan TI yang pesat telah membawa perubahan besar dalam bidang akuntansi. Perkembangan ini mengharuskan akuntan untuk terus memantau tren saat ini dan meningkatkan kemampuan mereka. Secara historis, perkembangan akuntansi terbagi menjadi tiga era, dimulai dari era pertanian, melalui era industri, dan berlanjut hingga saat ini, era informasi. Semakin berkembangnya TI (teknologi informasi) maka semakin besar pula dampaknya terhadap bidang akuntansi. Dampak kemajuan TI terlihat pada berkembangnya sistem informasi akuntansi (SIA) dalam hal peningkatan kuantitas dan kualitas informasi dalam pengolahan data, pengendalian internal, dan pelaporan keuangan. Perkembangan SIA berbantuan komputer dalam penyusunan laporan keuangan juga berdampak pada proses audit. Meskipun awalnya ada kekhawatiran dalam industri akuntansi, perkembangan TI pada akhirnya membuka peluang baru bagi industri akuntansi.
Co-Authors Athaya Hargita Muammar Khaddafi Nakita Sisilia Nuriani Nuriani Rayyan Firdaus Ria Rama Sari