JURNAL ILMIAH PENELITIAN MAHASISWA
Vol 2 No 3 (2024): Juni

PENGEMBANGAN TEORI AKUNTANSI SYARIAH DI INDONESIA

Liza Septiyani (Unknown)
Trisna Afriyani (Unknown)
Gunawan Aji (Unknown)



Article Info

Publish Date
15 Jun 2024

Abstract

Development of sharia accounting theory in Indonesia. The aim of this research is to determine the development of sharia accounting theory that already exists in Indonesia. The method used in this research is ex post facto analysis using urf as the main basis. This research found that sharia accounting theory ideally consists of rules that cover aspects of faith, ethical law and morality. Therefore, Islamic financial reports must have many tangible and intangible features. Thus, sharia accounting theory is used to support Allah's sharia both conceptually and practically.

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Journal Info

Abbrev

jipm

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology

Description

JURNAL ILMIAH PENELITIAN MAHASISWA Merupakan platform publikasi jurnal Karya suatu hasil penelitian orisinil atau tinjauan Pustaka yang ditulis oleh mahasiswa. Ruang lingkup karya yang diterbitkan mencakup Multidisiplin Ilmu diantaranya yaitu: Ilmu Sosial Humaniora, Pertanian, Kesehatan, Peternakan, ...