Research Repository of UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Eksistensi akuntansi dalam Islam

Lubis, Delima Sari (2015) Eksistensi akuntansi dalam Islam. Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman, 3 (1). pp. 72-85. ISSN 2356-4628

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Abstract

Accounting in Islam known as muhasabah. Muhasabah could mean bookkeeping,
calculation , debat , and imbalans in Islam known as muḥāsabah. By the
definition of sharia accounting is a collection of legal basis and a permanent
standard, which is inferred from the sources of Islamic law and is used as a rule
by an accountant in his work, both in accounting, analysis, measurement,
presentation , and explanation, and became a foothold in explain an event or
events. Based on the known history of the concept of sharia accounting that has
existed much earlier than conventional accounting concepts. Based on the known
history of the concept of sharia accounting that has existed much earlier than
conventional accounting concepts .

Item Type: Article
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150115 Sharia Accounting
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability
Depositing User: Yusri Fahmi
Date Deposited: 18 Oct 2017 03:00
Last Modified: 11 Sep 2019 01:53
URI: http://repo.uinsyahada.ac.id/id/eprint/305

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