AKUNTANSI SYA

Autor(s): Nurma Sari
DOI: 10.24260/khatulistiwa.v4i1.227

Abstract

Accounting has, in fact, been around since the days of the Prophet and already existed in the Qur'an. It began with a transaction that was not made in cash or accounts receivable which required a careful and systematic bookkeeping. Accounting principles have embodied the conservative, historical, and material principles.
The Sharia accounting principles are rules of common decision derived from the objective of financial reporting and the Sharia accounting concept which governs the development of Sharia accounting techniques. In practice, the principles are full disclosure principle, consistency principle, accrual basic principle, and the principle of current exchange rates.

Full Text:

PDF

References

Sri Nurhayati, 2013, Akuntansi Syari’ah di Indonesia, Salemba IV, Jakarta.

Sofyan, Syafri, harahap, 1997, Akuntansi Islam, Jakarta: Bumi Aksara.

Mohammad akhyar Adnan dan Michael Grafikin, The Syari’ah.

Husein Syahatah, 2001, Pokok-Pokok Pikiran Akuntansi Islam, (Ushul FikrinAl-Muhasabi Al-Islami), alih bahasa khusnul Fatarib. Cet.1 (Jakarta: Akbar Media Eka Sarana)

Abdur Razzak Lubis, 2001, “kemandirian moneter, dalam Muhammad Ismail Yusanto dkk. Dinar Emas, solusi Krisis Moneter, cet.1 (Jakarta: PIRAC, SEM Institute, Infid)

Sigit Purnawan Jati, 2001 : “Seputar Dinar dan Dirham, Dalam Muhammad Ismail Yusanto dkk (ed.), Dinar Emas, solusi Krisis Moneter, cet.1 (Jakarta:PIRAC, SEM Institute, Infid)

Theodorus M. Tuanakotta, 1984, Teori Akuntansi, edisi I (Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia)

Muhammad, 2004, Pengantar Akuntansi Syariah, Jakarta: Salemba Empat.

Zaidah Kusumawati, t.th. Menghitung laba perusahaan aplikasi akuntansi syari’ah, magistra insania press Yogyakarta.

Rosjidi, 1999, Teori Akuntansi: tinjauan, konsep, dan struktur, Ed. 1, (Jakarta: Lembaga Penerbitan FE-UI)

Mohamad Akhyar Adnan dan Michael Gaffikin, 1997, the syari’ah, Islamic banks ang accounting Concepts and practices dalam proceedings of International Conference I: accounting, Commerce, and Finance: the Islamic Persfektive, (Sydney: Faculity of Business and Technologi University of Western Sydney Macarthur)

Husein Syahatan, 2001, Pokok-pokok pikiran akuntansi Islam, (Ushul al-fikri Al-Muhasabi al-islami), alih bahasa khusnul Fatarinb. Cet.1 (Jakarta: Akbar Media Eka Sarana)

Syauqi Ismail Syahatah, 1959 “Al-mabadi’ Al-Islamiyah fi Nazariyat At-Taqwim fi Al-Muhasabah, “Disertasi Doktor, Kairo: Fakultas Perdagangan Universitas Al-Azhar.

S. Hendriksen dan Michael F. Van Breda, teori Akunting, (Accounting Theory buku I edisi kelima alih bahasa Herman Wibowo. Batam: Interalsara

Ahmed R. Belkaoui, Teori Akuntansi, terjemahan oleh dukat dkk. Dari accounting theory Jakarta, Erlangga.

A. Hasan dkk, 1992, Soal-jawab tentang berbagai masalah agama, jilid 3 cet. XI, (Bandung: CV Diponegoro.

Refbacks

  • There are currently no refbacks.