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...
Guardado en:
Autores principales: | , |
---|---|
Formato: | article |
Lenguaje: | EN ID |
Publicado: |
Universitas PGRI Madiun
2017
|
Materias: | |
Acceso en línea: | https://doaj.org/article/4ff3c89f26c14ce9b671c59bd3c8e408 |
Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
id |
oai:doaj.org-article:4ff3c89f26c14ce9b671c59bd3c8e408 |
---|---|
record_format |
dspace |
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 |
_version_ |
1718403493464637440 |