JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Vol 3, No 1 (2020): Vol 3 No 1 Mei 2020

AKUNTABILITAS PELAPORAN KEUANGAN DAN ASET DESA BERBASIS SHARIATE ENTERPRISE THEORY

Nikmatuniayah Nikmatuniayah (Unknown)
Resi Yudhaningsih (Unknown)
Lilis Mardiana (Unknown)



Article Info

Publish Date
14 Sep 2020

Abstract

This study aims to formulate a Model of Accountability in Financial Reporting and Village Assets based on Shariate Enterprise Theory. Specifically, this study aims to dissect the accountability factors of financial management and village assets based on: spiritual, ecological, economic and social. This research method uses the qualitative approach of Moleong (2005), which uses the pragmatic research method. The development of accountability models in this study uses Shariate Enterprise Theory. A qualitative approach is carried out by analyzing documents, observations, interviews, surveys and exploration. This research has identified indicators of accountability models for financial and asset management. Accountability in the process of determining this indicator will be divided into four dimensions, namely: the dimension of Accountability between humans and society; Human accountability to the state; Human accountability to nature; Human accountability with Allah.

Copyrights © 2020






Journal Info

Abbrev

akunbisnis

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aktual Keuangan Bisnis Terapan atau disingkat AKUNBISNIS adalah Jurnal akuntansi, keuangan, dan bisnis terapan yang merangkum artikel-artikel ilmiah aktual di Jurusan Akuntansi Politeknik Negeri Semarang. AKUNBISNIS merupakan jurnal ilmiah yang mengkaji dan mempublikasikan bidang ilmu yang ...