Assets: Jurnal Akuntansi dan Pendidikan
Vol 6, No 2 (2017)

Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah

Nur Anisah (STIE PGRI Dewantara Jombang)
Langgeng Prayitno Utomo (STIE PGRI DEWANTARA JOMBANG)

Article Info

Publish Date
27 Oct 2017

Abstract

This study aims to determine the perception of accountants on accounting principles of sharia in Islamic financial institutions. This type of research using qualitative methods to survey respondents is an accountant who worked at BMT As-Salam and BMT-Mojoagung Maslahah in Jombang. The results showed that according to the accountant at the two institutions that they work BMT place already apply accounting principles of sharia, the humanist, emancipatory, transcendental and teological although its application is not perfect. Balance and fairness to the owners, managers and users of funds may be a dilemma in operation.Keywords: perception, accountants, accounting principles of sharia, Islamic financial institutions

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Journal Info
Assets: Jurnal Akuntansi dan Pendidikan
Website

Abbrev

assets

Publisher

Universitas PGRI Madiun

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

ASSETS is an accounting term that means property. Together with the hope and spirit of our study program, ASSETS is expected to be a valuable repository that holds the results of thinking and research in the field of accounting and education. Our accounting and education sub-areas include financial ...