Referensi : Jurnal Ilmu Manajemen dan Akuntansi
Vol 7, No 2 (2019)

INTELLECTUAL CAPITAL PADA ORGANISASI ISLAM DAN PERAN AKUNTANSI DALAM PERTANGGUNGJAWABAN KEPADA STAKEHOLDER

Nurizza Arsyi Isnaini (Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya)
Akhmad Riduwan (Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya)
Nur Fadjrih Asyik (Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya)

Article Info

Publish Date
15 Dec 2019

Abstract

The purpose of this research to determine the meaning and form of Intellectual Capital in Yayasan Masjid Al Falah Surabaya and the role of accounting in accountability to stakeholders. The method used is qualitative by interviewing 5 informants from internal and external parties. The results of the study reveal that human capital is one of the important components of Intellectual Capital because there are morals and faith; and found a new element of Intellectual Capital named mardhotillah capital which is the attitude of expecting Allah’s pleasure. Management accounting and financial accounting play a role in accountability to stakeholders.

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Journal Info
Referensi : Jurnal Ilmu Manajemen dan Akuntansi
Website

Abbrev

refrensi

Publisher

Universitas Tribhuwana Tunggadewi

Subject

Economics, Econometrics & Finance

Description

Referensi: Jurnal Ilmu Manajemen dan Akuntansi ISSN 2548-6052 (online), ISSN 2089-0532 (cetak), adalah jurnal peer-review yang menerbitkan artikel tentang praktik, teori, dan penelitian di semua bidang ilmu manajemen dan akuntansi. Scope jurnal terdiri dari manajemen, manajemen produksi, manajemen ...