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Jurnal RAK (Riset Akuntansi Keuangan)
Published by Universitas Tidar
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 1 Documents
 1 
Search results for , issue "Vol 9, No 1 (2024): April 2024" : 1 Documents clear
FORMULATION OF FINANCIAL STATEMENT OBJECTIVES AND THE CONCEPT OF ISLAMIC BUSINESS ENTITIES OF NON-FINANCIAL COMPANIES Isgiyarta, Jaka
Riset Akuntansi Keuangan Vol 9, No 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4341

Abstract

Accounting is a cultural product, so the concepts developed in accounting are never separated from the cultural values in which accounting grows and develops. Islam has values that are different from capitalist values. Islamic values in economic life known as the Hall Mark of Islamic Economics. The concept of the objective of financial statements and the concept of corporate entities are fundamental in the development of accounting. These two concepts form the basis for determining the material components of the company's financial statements. The formulation of the concept of the objectives of the financial statements and the concept of the accounting entity cannot be separated from the desired or prevailing social values of society. In Islamic values, the hall mark values of the Islamic economy become the basis for the formulation of the concept of the objective of financial statements and the concept of corporate entities.

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