Record Details

Penyesuaian Teori Akuntansi Syari`ah: Perspektif Akuntansi Sosial dan Pertanggungjawaban

2. On-line Journal of Universitas Islam Indonesia

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Field Value
 
Title Penyesuaian Teori Akuntansi Syari`ah: Perspektif Akuntansi Sosial dan Pertanggungjawaban
 
Creator Muhamad Muhamad
 
Description Assumption that accounting is a value free science and practice has been critized since 1970s. There is a very basic question that accounting is value free or not. Some fundamental concepts are now re-questioned, i.e: interest position, basic assumption or concept and its impact on practise, and also methodology. This paper discuss about Islamic perspective on accounting and practise, or known as shariah accounting. Shariah accounting based on the main Islamic source Al Qur’an and Hadist, both on its paradigm and practise. It has not only a social orientation but also a responsibility orientation. Shariah accounting will report social impact of an activity and a humanistic, emancipatoric, transcendental and theological responsibility. In Islamic terminology, shariah accounting is a zakah and amanah oriented.
 
Publisher Jurnal Iqtisad
 
Contributor
 
Date 2009-05-07
 
Type Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.uii.ac.id/index.php/Iqtisad/article/view/361
 
Source Jurnal Iqtisad; Vol 3, No 1 (2002)
 
Language en