Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah
Vol 6 No 2 (2021): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 20

Studi Literatur: Analisis Teori Kontemporer Akuntansi Perbankan Syariah

Nur Ika Mauliyah (Institut Agama Islam Negeri (IAIN) Jember)



Article Info

Publish Date
28 Feb 2021

Abstract

This research is a literature study that discusses Islamic banking accounting theory analysis. Islamic banking accounting at this time is an action taken when conventional accounting does not fulfill the wishes of some Indonesian people who are Muslim. The offer provided by the Islamic economy is the best choice because banks have so far only wanted the maximum possible profit but lacked a humanist side to their customers. Products provided by Islamic banking such as mudharabah, musyarakah, wadi'ah, ijarah, wakalah, and so on. Sharia accounting reporting must uphold Islamic values in accordance with Islamic provisions so that there is no element of fraud in it. The accounting stage has an impact on management, owners, employees, and customers. Islamic accounting practice wants to implement a business environment that instills religious elements such as theological, humanist, and transcendental.

Copyrights © 2021






Journal Info

Abbrev

isbank

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah is an open access peer-reviewed online journal that provides a forum for sharing scientific studies on Islamic economics and banking. Editors welcome articles and research reports that address current issues such as: sharia ...