Penyesuaian Teori Akuntansi Syari`ah: Perspektif Akuntansi Sosial dan Pertanggungjawaban

Muhamad, Muhamad

doi:10.20885/iqtisad.vol3.iss1.art5

Cited by 6 publications

(11 citation statements)

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“…Meanwhile, other experts do the reclassification of accounting model based on a systems perspective, the model-oriented data, the usefulness of the decision, and the categories of sources organizational, where financial accounting appears as data collected from an organization and turn it into a report certain information in accordance with the environment. Velayutham and Rahman (1992) using a multidimensional matrix classifying accounting theory, namely: accounting purposes (descriptive/normative); approach in the formulation of the theory (deductive, inductive and eclectic); basic assumptions (economics, sociology, ethics, human behavior, communication) and the level of development of accounting theory (see Muhammad, 2002).…”

Section: Shari"a Accounting: a New Paradigm For The Development Of Acmentioning

confidence: 99%

“…Disclosure of the accounting constructs required to specify what other obligations laid down in connection with the Shari'a compliance efforts zakat, as sadaqah. Broadly speaking conclusions explanation of the principles that demonstrate the technical aspects can be fitted in the following table (see Muhammad, 2002): 2. Zakat and taxes will not be treated as a burden but a form of worship that aim to achieve the distribution of wealth in order to achieve socio-economic justice.…”

Section: Shari"a Accounting: a New Paradigm For The Development Of Acmentioning

confidence: 99%

“…This forms a basic foundation that affects the values of Muslim accountants and managers who will also be observed by his activity. Briefly presented in the following table (see Muhammad, 2002): Superiority is in God Mandate 1. Acknowledging that work is worship that is always associated with the norms and values "sky".…”

Section: Shari"a Accounting: a New Paradigm For The Development Of Acmentioning

confidence: 99%

“…From the description above, ultimately it can be concluded about the difference between conventional accounting to shari'a accounting, as indicated in the following table (see Muhammad, 2002): Table 3.Summary of Differences UnderlyingPrinciples of Shari"a Accounting and Conventional Accounting Distinguishing Aspects…”

Section: Shari"a Accounting: a New Paradigm For The Development Of Acmentioning

confidence: 99%

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Zakat Accounting: Metaphor and Accounting Treatment for Business Organization

Jaelani¹

2016

SSRN Journal

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The various sources of zakat accounting is actually going to provide an answer to the question of whether the accounting capable of acting stints zakat management. Zakat accounting will provide information or data of a general nature modified technicallypractical reorganized to be able to calculate the zakat that in fact contain a special purpose, such as the purification of wealth. Business organization are generally oriented to profit by using the entity (entity theory), which means that the company is a separate entity from its owners. While zakah accounting as a part of shari'a accounting affirms that a company or business organization is united with its owner, so that he has an obligation to pay zakat. Consequently, the business organization to change the orientation, from profit and stockholder-oriented to zakah-oriented, conservation of nature-oriented, and stakeholders-oriented.

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Section: Shari"a Accounting: a New Paradigm For The Development Of Acmentioning

confidence: 99%

Section: Shari"a Accounting: a New Paradigm For The Development Of Acmentioning

confidence: 99%

Section: Shari"a Accounting: a New Paradigm For The Development Of Acmentioning

confidence: 99%

Section: Shari"a Accounting: a New Paradigm For The Development Of Acmentioning

confidence: 99%

See 2 more Smart Citations

Zakat Accounting: Metaphor and Accounting Treatment for Business Organization

Jaelani¹

2016

SSRN Journal

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“…Likewise in Indonesia there are many experts in the fields of Islamic economics and Islamic accounting. (Barbara, 2008;Hidayat, 2002;Isgiyarta, 2009, Muhamad, 2002Triyuwono, 2000;Wiroso, 2008).…”

Section: A Introductionmentioning

confidence: 99%

Sharia Accounting Literation and Frauds Preventive on Financial Reporting in Sharia Financial Institutions

Rahmi

2021

ijei

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The purpose of this study to know literacy and Islamic accounting applications against fraud prevention in financial reporting in Islamic Financial Institutions and to apply Islamic values to accountants or auditors in order to prevent fraud in financial reports that often occur. Fraud detection is essential to increasing the value of auditing, but there are many problems that can hinder the implementation of proper detection. Based on a review of various studies that have been carried out, the Sharia accounting application is good, which implements a profit sharing system (avoids usury), there is also a separation of financial reporting for each contract, separation of reporting zakat, infaq and shadaqah reporting. In detecting fraud prevention, there are four factors that can prevent fraud in financial reporting identified through this study. First, the auditing standards are insufficient to support proper detection. Second, the characteristics of the occurrence of fraud make it difficult to detect fraud. Third, there is a lack of knowledge of Islamic values in the Sharia accounting application so that fraud does not occur, and the fourth is that there must be awareness that financial statement analysis is not only responsibility for the company, interested parties and decision-holders, but also accountability. who will be accountable in the hereafter, if fraud occurs, then they must be prepared to bear their sins in the hereafter.

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Implementasi Paradigma Integratif Interkonektif dalam Pembelajaran Akuntansi

Lubis¹

2021

EKL

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Paradigma integratif interkonektif yang diusung oleh Amin Abdullah adalah usaha untuk menjadikan sebuah keterhubungan antara keilmuan agama dan keilmuan umum. Muara dari paradigm ini menjadikan keilmuan mengalami proses obyektivikasi dimana keilmuan tersebut dirasakan oleh orang non Islam sebagai sesuatu yang natural (sewajarnya), tidak sebagai perbuatan keagamaan. Paradigma ini tidak saling melumatkan dan peleburan antara keilmuan umum dan agama. Tujuan dari penelitian ini untuk mengetahui bagaimana penerapan paradigma integratif interkonektif dalam pembelajaran akuntansi. Metode penelitian adalah penelitian kualitatif dengan pendekatan konten analisis yaitu data di ambil dari buku-buku, jurnal penelitian, website sebagai sumber utama dan situs-situs atau sejarah yang berkaitan sebagai sumber pendukung. Hasil dari penelitian ini adalah bentuk paradigma integrative interkonektif dengan menggunakan pengembangan pendekatan yang telah di lakukan oleh Zarkasih dkk yaitu pendekatan integrasi ilmu sains dengan agama atau ismalisasi sains (ISSA), pendekatan ini di bagi menjadi tiga model yaitu ISSA. 1 Al-Nushush al- Syar'iyah / Syariah Texts / Menggunakan Teks Berupa Ayat atau hadis. ISSA.2 Al-Tahlil al-Imani / Faith Analysis/ Analisis yang bersifat Imani atau Syar`i dan ISSA.3 Al-Naqd al-Islami /Islamic Critics / Kritik Islami, yang diterapkan dalam proses pembelajaran akuntansi dengan materi pengertian akuntansi yang dintegrasikan dengan islam menggunakan pola correlated curriculum.

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Penyesuaian Teori Akuntansi Syari`ah: Perspektif Akuntansi Sosial dan Pertanggungjawaban

Abstract: Abstract

Cited by 6 publications

References 0 publications

Zakat Accounting: Metaphor and Accounting Treatment for Business Organization

Zakat Accounting: Metaphor and Accounting Treatment for Business Organization

Sharia Accounting Literation and Frauds Preventive on Financial Reporting in Sharia Financial Institutions

Implementasi Paradigma Integratif Interkonektif dalam Pembelajaran Akuntansi

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