Perumusan Konsep Entitas Akuntansi Islam

Jaka Isgiyarta ()

Jurnal Akuntansi dan Auditing Indonesia, 2009, vol. 13, issue 1

Abstract: Business entity is a fundamental concept in developing financial reporting. Defi¬nition of element financial reporting, relationships among element financial reporting, relationship between firm and the 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, 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. Keyword: Islamic accounting, conventional accounting, and business entity concept.

Date: 2009
References: Add references at CitEc
Citations:

Downloads: (external link)
https://journal.uii.ac.id/JAAI/article/view/2241/2043 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:uii:jaaife:v:13:y:2009:i:1:id:2241

Access Statistics for this article

Jurnal Akuntansi dan Auditing Indonesia is currently edited by Ana Yuliani

More articles in Jurnal Akuntansi dan Auditing Indonesia from Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia
Bibliographic data for series maintained by Ana Yuliani ().