PENGEMBANGAN TEORI AKUNTANSI SYARIAH DI INDONESIA

Authors

  • Liza Septiyani UIN K.H.Abdurrahman Wahid Pekalongan
  • Trisna Afriyani UIN K.H. Abdurrahman Wahid Pekalongan
  • Gunawan Aji Universitas Islam Negeri (UIN) K.H. Abdurrahman Wahid Pekalongan

DOI:

https://doi.org/10.61722/jipm.v2i3.187

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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Published

2024-06-15

How to Cite

Liza Septiyani, Trisna Afriyani, & Gunawan Aji. (2024). PENGEMBANGAN TEORI AKUNTANSI SYARIAH DI INDONESIA . JURNAL ILMIAH PENELITIAN MAHASISWA, 2(3), 527–538. https://doi.org/10.61722/jipm.v2i3.187

Issue

Vol. 2 No. 3 (2024): Juni

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