JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Vol 28 No 2 (2021): October

The Objectives of Sharia Management Accounting Information Reporting: Identification of Values and Characteristics

sonhaji sonhaji (STIE Malangkucecwara Malang)
Abdul Kadir Usri (STIE Malangkucecwara Malang)
Hedher Tuakia (STIE Malangkucecwara Malang)

Article Info

Publish Date
07 Nov 2021

Abstract

There is an idea to build sharia management accounting starting from constructing the sharia management accounting conceptual framework. The framework has been developed, one of which contains the objectives of sharia management accounting information reporting. This article aims to develop further the objectives of sharia management accounting information reporting to find the value and characteristics of sharia management accounting information. Qualitative research is used in this study. The data in the form of text were analyzed using the reflective method. The analysis uses a quadrant that articulates the objectives of sharia management accounting information reporting with the management hierarchy and the network of value-creating activities. The study found the nature, type, and value of information that should be presented by a sharia management accounting information system.

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Journal Info
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
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Publisher

STIE Malangkucecwara

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Description

Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to ...