Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Vol 1 No 1 (2017): Jurnal Ilmiah Akuntansi dan Finansial Indonesia

TEORI KEAGENAN DALAM PERSPEKTIF ISLAM

Achmad Uzaimi (Universitas Maritim Raja Ai Haji)

Article Info

Publish Date
31 Oct 2017

Abstract

The agency theory is a reference that has been widely used in accounting studies. But there is a fundamental difference between the assumptions used and the reality of Islamic values. Islam directs the agreement between the owner and the agent to a trusting relationship driven by a fraternal spirit based on the Qur'an and the Hadith. Principals and agents carry out their responsibilities by prioritizing tawakkal rather than their intellect, carrying on noble character in the execution of agreed contracts.

Copyrights © 2017




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
413.867 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Website

Abbrev

jiafi

Publisher

Universitas Maritim Raja Ali Haji

Subject

Economics, Econometrics & Finance

Description

Penerbitan Jurnal Ilmiah Akuntansi dan Finansial Indonesia setiap enam bulan sekali pada bulan April dan Oktober setiap tahunnya, dan Jurnal Ilmiah Akuntansi dan Finansial Indonesia memberikan peluang kepada civitas akademika maupun praktisi untuk mempublikasikan hasil-hasil penelitian, kajian, ...