PENTINGNYA TEORI AKUNTANSI SYARI`AH: PERSPEKTIF AKUNTANSI SOSIAL DAN PERTANGGUNGJAWABAN BISNIS SYARIAH
<p><em>This paper discusses the Islamic perspective of accounting, known as sharia accounting. </em><em>The accounting sharia </em><em>based on the Qur'an and Hadith, both on paradigms and practices. It is not only a social orientation but also the orientatio...
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Format: | Article |
Language: | Indonesian |
Published: |
Universitas Merdeka Malang
2017-02-01
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Series: | Jurnal Manajemen Dan Kewirausahaan |
Online Access: | http://jurnal.unmer.ac.id/index.php/jmdk/article/view/430 |
Summary: | <p><em>This paper discusses the Islamic perspective of accounting, known as sharia accounting. </em><em>The accounting sharia </em><em>based on the Qur'an and Hadith, both on paradigms and practices. It is not only a social orientation but also the orientation of the responsibility.</em><em> The a</em><em>ccounting sharia will report the social impacts of an activity and responsibility </em><em>of </em><em>humanistic, emancipator</em><em>y</em><em>, transcendental and theological. In Islamic terminology, accounting sharia is zakat and </em><em>amanah oriented.</em></p> |
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ISSN: | 2301-9093 2540-8259 |