Perumusan Konsep Entitas Akuntansi Islam  

Oleh:

Isgiyarta, Jaka

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 13 no. 1 (Jun. 2009), page 79-88.
Topik: Islamic accounting; Conventional Accounting; and Business Entity concept

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Business entity is fundamental concept in developing financial reporting. Definition of element financial reporting, relationship among element financial reporting, relationship between firm and owners is developed base on business entity concept. Conventional accounting is developed in capitalistic culture environment. Owner is as centre of firm. In other way, Islamic cultural is different with capitalistic culture. In Islamic business, society is centre of business for the society, the owner should not be centre of business. Business must be self reliant, it can do anything as person. SO Islamic accounting business entity must different with conventional accounting business entity.

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