PENGEMBANGAN TEORI AKUNTANSI SYARIAH DI INDONESIA

Abstract

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.

Keywords

• akuntansi syariah
• akhlak
• laporan keuangan syariah