Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah

This study aims to determine the perception of accountants on accounting principles of sharia in Islamic financial institutions. This type of research using qualitative methods to survey respondents is an accountant who worked at BMT As-Salam and BMT-Mojoagung Maslahah in Jombang. The results showed...

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Autores principales: Nur Anisah, Langgeng Prayitno Utomo
Formato: article
Lenguaje:EN
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Publicado: Universitas PGRI Madiun 2017
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Acceso en línea:https://doaj.org/article/4ff3c89f26c14ce9b671c59bd3c8e408
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spelling oai:doaj.org-article:4ff3c89f26c14ce9b671c59bd3c8e4082021-12-02T00:43:04ZPersepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah2302-62512477-499510.25273/jap.v6i2.1301https://doaj.org/article/4ff3c89f26c14ce9b671c59bd3c8e4082017-10-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/1301https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995This study aims to determine the perception of accountants on accounting principles of sharia in Islamic financial institutions. This type of research using qualitative methods to survey respondents is an accountant who worked at BMT As-Salam and BMT-Mojoagung Maslahah in Jombang. The results showed that according to the accountant at the two institutions that they work BMT place already apply accounting principles of sharia, the humanist, emancipatory, transcendental and teological although its application is not perfect. Balance and fairness to the owners, managers and users of funds may be a dilemma in operation. Keywords: perception, accountants, accounting principles of sharia, Islamic financial institutionsNur AnisahLanggeng Prayitno UtomoUniversitas PGRI MadiunarticlePersepsi akuntanprinsip akuntansi syariahlembaga keuangan syariahEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 6, Iss 2, Pp 107-116 (2017)
institution DOAJ
collection DOAJ
language EN
ID
topic Persepsi akuntan
prinsip akuntansi syariah
lembaga keuangan syariah
Education
L
Education (General)
L7-991
Accounting. Bookkeeping
HF5601-5689
spellingShingle Persepsi akuntan
prinsip akuntansi syariah
lembaga keuangan syariah
Education
L
Education (General)
L7-991
Accounting. Bookkeeping
HF5601-5689
Nur Anisah
Langgeng Prayitno Utomo
Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah
description This study aims to determine the perception of accountants on accounting principles of sharia in Islamic financial institutions. This type of research using qualitative methods to survey respondents is an accountant who worked at BMT As-Salam and BMT-Mojoagung Maslahah in Jombang. The results showed that according to the accountant at the two institutions that they work BMT place already apply accounting principles of sharia, the humanist, emancipatory, transcendental and teological although its application is not perfect. Balance and fairness to the owners, managers and users of funds may be a dilemma in operation. Keywords: perception, accountants, accounting principles of sharia, Islamic financial institutions
format article
author Nur Anisah
Langgeng Prayitno Utomo
author_facet Nur Anisah
Langgeng Prayitno Utomo
author_sort Nur Anisah
title Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah
title_short Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah
title_full Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah
title_fullStr Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah
title_full_unstemmed Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah
title_sort persepsi akuntan tentang penerapan prinsip-prinsip akuntansi syariah dalam lembaga keuangan syariah
publisher Universitas PGRI Madiun
publishDate 2017
url https://doaj.org/article/4ff3c89f26c14ce9b671c59bd3c8e408
work_keys_str_mv AT nuranisah persepsiakuntantentangpenerapanprinsipprinsipakuntansisyariahdalamlembagakeuangansyariah
AT langgengprayitnoutomo persepsiakuntantentangpenerapanprinsipprinsipakuntansisyariahdalamlembagakeuangansyariah
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