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Islamic Contribution To Accounting An’im Fattach; Mufidul Abror; Akhlis Priya Pambudy
Jurnal Multidisiplin Sahombu Vol. 4 No. 01 (2024): Jurnal Multidisiplin Sahombu, 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jms.v4i01.5062

Abstract

The recent development of Islamic banks and financial institutions has created challenges for sharia and accounting experts. Experts are required to develop accounting standards that are different from the accounting standards applied by conventional financial institutions. Because in principle Islamic financial institutions are different from conventional financial institutions. This of course also has implications for the presentation of financial reports. Accounting as a science is needed to design financial reports which are actually needed by interested parties to make decisions regarding their activities. When the phrase Islamic accounting is expressed by experts, it must be justified by a clear concept and roots strong history. So the argumentative construct offered is difficult to refute. The Islamic accounting discourse was not born in a vacuum, but was stimulated by many factors that interacted in a complex, non-linear, dynamic and developing manner. Factors such as changing conditions in political, economic, social and cultural systems, increased religious awareness, revival spirit, scientific developments, all interact in a complex manner and ultimately give birth to the Islamic paradigm in the world of accounting.
Implementation Mark Religion Islam in Increase Awareness Bela Country An'im Fattach; Mufidul Abror
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

A strong country is a country whose citizens are united in defend, fight for, and protect the country from all forms threat Which occur, both military and non-military threats military through national defense awareness for the sake of territorial integrity of the Unitary State of the Republic of Indonesia (NKRI). This research uses approach qualitative descriptive Which produce data qualitative descriptive in the form of argument, opinion, as well as notes Which relate with mark base defense Country And implementation mark religion Islam. Bela Country is obligation constitutional as inhabitant The state and human obligations as emphasized by Moh. Mahfud MD. Furthermore, Mahfud explain, as inhabitant country, sued so that own flavor nationality (nationalism) even flavor Love Which deep to land water so that must Ready defend and sacrifice for its survival. Constitutionally, defending the State is right at a time obligation citizens as including in Article 27 verse (3) The 1945 Constitution of the Republic of Indonesia states that every citizen has the right and obligation to participate in defense efforts. country. The phrase "State Defense" but now it is not clear what form it will take, whether the implementation of state defense Country in form must military like Which happen in Singapore or in form citizenship education or in other forms. This is because there is no reference others in the form of laws as operational references for state administrators. regarding the concept of national defense that has been established at this time, it is the result of the interpretation of the Ministry Defense. Bela Country is obligation constitutional as inhabitant Country Indonesia and obligations as a human being as emphasized by Moh. Mahfud MD. Furthermore, Mahfud explains, as citizens, we are forced to have a sense of nationalism or a deep feeling of love for one's homeland so one must be ready to defend and make sacrifices for its continuity. Thus, there is a mutual performance between the above protections rights granted by the State and willingness to make sacrifices for the survival of the nation and the State as embodied in Article 27 paragraph (3) of the 1945 Constitution concerning the obligations of citizens For defend country.