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All Journal Jurnal Ekonomi dan Pembangunan
Murniati Mukhlisin
Fakultas Ekonomi Umuslim
Economics, Econometrics & Finance

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SEJARAH AKUNTANSI DI NEGARA ASIA, BARAT DAN ISLAM DAN AKUNTANSI LEMBAGA KEUANGAN SYARIAH Mursalmina Mursalmina; Murniati Mukhlisin
Jurnal Ekonomika Vol. 13 No. 1 (2020): Ekonomika, Maret 2020
Publisher : Fakultas Ekonomi Universitas Almuslim Bireuen

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Abstract

This research has objectives to investigate political, social, economic and cultural factors in accounting development in Western, Asian and Islamic countries as well as to study the impact to Islamic financial institutions. Using Interactive Analysis as the research method, this paper focuses on Indonesia, Britain and Saudi Arabia, as the countries of analysis due to their signifiant growth in Islamic finance. The analysis shows that accounting development in all countries under study is influenced by several factors such as history, politics and culture. These factors also lead the countries’ policies how to develop shariah based accounting
Co-Authors Mursalmina Mursalmina