Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam
Syahman Sitompul
Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Implimentasi Surat al-Baqarah Ayat 282 Dalam Pertanggungjawaban Mesjid Di Sumatera Timur Syahman Sitompul; N Nurlaila; Hendra Harmain
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 3 | No. 2 | 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study aims to reveal the relationship variable sources of Islamic law as the primary basis in running financial accountability and accounting as a tool of accountability and presenting accurate information. As the cornerstone of financial accountability must be implemented, the command set in surah Al-Baqarah 282 which is about an order to make the process of accounting for each transaction. By using a sample of 32 mosques in the eastern coast of Sumatra as respondents, 70 question questionnaire. Sources of Islamic law and accounting as independent variables try to see to what extent can affect and realize the achievement of financial accountability/ financial reporting as the dependent variable. The results showed that the sources of Islamic law and accounting instrumental in realizing the financial reporting accountability accountable and transparent. Accounting is more dominant in influencing the accountability/ financial reporting. Statistically, the source of Islamic law and can explain about the liability of accounting / financial reporting amounted to 86.9%.
Co-Authors Hendra Harmain Nurlaila