PENGEMBANGAN TEORI AKUNTANSI SYARIAH DI INDONESIA
Abstract
Abstrak: Pengembangan Teori Akuntansi Syariah di Indonesia. Tujuan penelitian ini adalah untuk mengkaji pengembangan teori akuntansi syariah yang sudah ada di Indonesia. Metode yang digunakan dalam penelitian ini ex post facto analysis melalui urf sebagai landasan utama. Penelitian ini menemukan bahwa teori akuntansi syariah idealinya terdiri atas aturan-aturan yang meliputi aspek akidah, hukum amaliah, dan akhlak. Implikasinya, laporan keuangan syariah harus memiliki sejumlah sifat materi dan non materi. Dengan demikian, teori akuntansi syariah digunakan untuk menjaga syariah Allah, baik secara konseptual maupun praktik.
Abstract: A Critical Development of Shariah Accounting Theory in Indonesia. The purpose of this research is to criticize the development of sharia accounting theory that already exist in Indonesia. The method used in this research ex post facto analysis through urf as the main foundation. This research finds that the ideal sharia accounting theory consists of rules that include aspects of aqidah, amaliah law, and morals. The implication, sharia financial statements must have a number of material and non-material properties. Thus, shariah accounting theory is used to safeguard the shariah of Allah, both conceptually and practically.
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DOI: http://dx.doi.org/10.18202/jamal.2018.04.9007
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