JISEF : Journal Of International Sharia Economics And Financial
Vol 2 No 01 (2023): JISEF : Journal Of International Sharia Economics And Financial

ESENSI AKUNTANSI SYARIAH DI LEMBAGA KEUANGAN SYARIAH DI INDONESIA

Ilman Huda, Moh Afthon (Unknown)
Latifah, Eny (Unknown)



Article Info

Publish Date
31 May 2023

Abstract

Sharia financial institutions in Indonesia are growing rapidly in line with increasing public awareness of the importance of financial management in accordance with sharia principles. Sharia accounting is very important in sharia financial institutions, because sharia accounting plays an important role in maintaining compliance with sharia principles and ensuring that financial transactions are carried out in accordance with sharia principles. The essence of sharia accounting in sharia financial institutions in Indonesia includes sharia principles, Avoid riba, gharar, maysir and muamalah which are haram in every financial transaction. Apart from that, sharia accounting must follow sharia accounting standards set by the Indonesian Accountants Association (IAI). Several things that need to be considered in implementing sharia accounting in sharia financial institutions in Indonesia are the use of information systems, implementation of PSAK, supervision and employee training.

Copyrights © 2023






Journal Info

Abbrev

JISEF

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

Description

JISEF : Journal Of International Sharia Economics and Financial e-ISSN : 2829-5226 (Online) is an electronic scientific journal published online twice (May and November) a year by Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM. JISEF : Journal Of International Sharia Economics and ...