AKUNTANSI SYARIAH: SEBUAH TINJAUAN ANTARA TEORI DAN PRAKTIK

Penulis

DOI:

https://doi.org/10.30659/jai.6.2.131-140

Abstrak

Accounting theory is part of the accounting practices. A good understanding of accounting theory will encourage
the development of accounting to the accounting practices. Conceptually, Islamic accounting practices present as
a solution to the problems of conventional transactions that are not in accordance with Islamic values. Therefore
need more explanation about the various assumptions underlying the islamic accounting practices in Indonesia. To
understand and explain the islamic accounting practices applied Indonesia, it needs accounting theory approach
to islamic Value.

KeyWords : Islamic Accounting theory, Accounting Practices

Unduhan

Diterbitkan

2017-07-24

Terbitan

Vol 6 No 2 (2017): JURNAL AKUNTANSI INDONESIA

Bagian

Articles

Lisensi

Jurnal Akuntansi Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Creative Commons License


License and Copyright Agreement
In submitting the manuscript to the journal, the authors certify that:

  • They are authorized by their co-authors to enter into these arrangements.
  • The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal.
  • That it is not under consideration for publication elsewhere,
  • That its publication has been approved by all the author(s) and by the responsible authorities tacitly or explicitly of the institutes where the work has been carried out.
  • They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
  • They agree to the following license and copyright agreement.

Copyright
Authors who publish with JAI agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. 
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.