ANALISIS PENERAPAN AKUNTANSI SYARI’AH TERHADAP PUSAT PERTANGGUNGJAWABAN

UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) ANALISIS PENERAPAN AKUNTANSI SYARI’AH TERHADAP PUSAT PERTANGGUNGJAWABAN. ANALISIS PENERAPAN AKUNTANSI SYARI’AH TERHADAP PUSAT PERTANGGUNGJAWABAN.

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Abstract

Islam in the economic paradigm, especially in the fields of accounting can not be separated from the teachings of Islam as a whole is not only regulate the relationship with God, but also includes social issues (muammalah), politics (siyasiyah), education (tarbiyah), military ( asykariyah), as well as economic problems (iqtishad). Accounting Shariah built on human rationale heed God's laws, not making this up and not be apologia, but it really can be accounted for as a legitimate source of the Qur'an and Sunnah which is the Muslim holy guidelines. Principles used in accounting principle of Shari'ah is the truth, the principle of justice, and the principle of accountability. In practice the accountability of accounting principles on the basis of the principle of accountability illahiyah not only in humans but jiga horizontally, vertically in God, so that any decision taken by the management still uphold Islamic values. Accountability center consists of the central revenue, cost centers, investment centers, and profit centers. Objectives to be achieved in this research is to determine how the application of Shariah to the central accounting liability.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Mr Edi Surya Negara
Date Deposited:	24 Jun 2022 02:17
Last Modified:	24 Jun 2022 02:17
URI:	http://eprints.binadarma.ac.id/id/eprint/15110

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