PENGEMBANGAN TEORI AKUNTANSI SYARIAH DI INDONESIA

Jurnal Akuntansi Multiparadigma. 2018;9(1):106-123 DOI 10.18202/jamal.2018.04.9007

 

Journal Homepage

Journal Title: Jurnal Akuntansi Multiparadigma

ISSN: 2086-7603 (Print); 2089-5879 (Online)

Publisher: University of Brawijaya

Society/Institution: Masyarakat Akuntansi Multiparadigma Indonesia

LCC Subject Category: Social Sciences: Commerce: Business: Accounting. Bookkeeping

Country of publisher: Indonesia

Language of fulltext: Indonesian, English

Full-text formats available: PDF

 

AUTHORS

Dudi Abdul Hadi ( Universitas Widyatama)

EDITORIAL INFORMATION

Blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 8 weeks

 

Abstract | Full Text

Abstract: A Critical Development of Shariah Accounting Theory in Indonesia. The purpose of this research is to criticize the development of sharia accounting theory that already exist in Indonesia. The method used in this research ex post facto analysis through urf as the main foundation. This research finds that the ideal sharia accounting theory consists of rules that include aspects of aqidah, amaliah law, and morals. The implication, sharia financial statements must have a number of material and non-material properties. Thus, shariah accounting theory is used to safeguard the shariah of Allah, both conceptually and practically.