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Journal : JURNAL AL-QARDH Fakultas Ekonomi dan Bisnis Islam

PEMAHAMAN DAN PELAKSANAAN NILAI-NILAI AKUNTANSI SYARIAH PADA PRAKTISI PEGADAIAN SYARIAH (STUDI KASUS PADA PT. PEGADAIAN SYARIAH SE-KABUPATEN TAPANULI BAGIAN SELATAN) Windari Windari
AL-QARDH Vol 3, No 2 (2018): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (800.523 KB) | DOI: 10.23971/jaq.v3i2.1175

Abstract

This study aims to determine the understanding and implementation of Islamic accounting values in sharia pawnshop practitioners. Data sources used by all employees of PT. Pegadaian Syariah District of South Tapanuli with a total of 14 respondents. From the results of this study, it can be understood that the humanist value of the employer is very adequate, the under­standing of emancipatory value is sufficient, the understanding of Teleological value is very adequate and the understanding of Transcendental value in the employees of Islamic sharia is adequate.