Jurnal Akuntansi Indonesia
Vol 6, No 2 (2017): JURNAL AKUNTANSI INDONESIA

AKUNTANSI SYARIAH: SEBUAH TINJAUAN ANTARA TEORI DAN PRAKTIK

Hani Werdi Apriyanti (Universitas islam Sultan Agung)

Article Info

Publish Date
24 Jul 2017

Abstract

Accounting theory is part of the accounting practices. A good understanding of accounting theory will encouragethe development of accounting to the accounting practices. Conceptually, Islamic accounting practices present asa solution to the problems of conventional transactions that are not in accordance with Islamic values. Thereforeneed more explanation about the various assumptions underlying the islamic accounting practices in Indonesia. Tounderstand and explain the islamic accounting practices applied Indonesia, it needs accounting theory approachto islamic Value.KeyWords : Islamic Accounting theory, Accounting Practices

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Journal Info
Jurnal Akuntansi Indonesia
Website

Abbrev

JAI

Publisher

Universitas Islam Sultan Agung

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Indonesia (JAI) (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by the Department of Accounting, Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting ...