PELUANG DAN TANTANGAN PELAPORAN KEUANGAN ISLAM
DITENGAH DOMINASI PELAPORAN KEUANGAN KONVENSIONAL
Dublin Core
Title
PELUANG DAN TANTANGAN PELAPORAN KEUANGAN ISLAM
DITENGAH DOMINASI PELAPORAN KEUANGAN KONVENSIONAL
DITENGAH DOMINASI PELAPORAN KEUANGAN KONVENSIONAL
Subject
Islamic and conventional financial reporting, sustainability reporting, Islamic
accounting
accounting
Description
The presence of accounting in the form of financial accounting standards as a
practice formula or field application is influenced by the economic principles that
underlie economic activities. That once again the form of accounting is heavily
influenced by the objective situation (such as environmental, social, cultural,
economic, political, etc.) adopted by a country. Because if accounting is considered
a technology, then it is a form that is used for certain purposes. Another thing that
is substantial, it is not influenced by the dimensions of space and time, but the shape
itself is greatly influenced by space and time. This type of research is a quantitative
research, the method used by researchers is the method of collecting data the
researcher uses a questionnaire and a questionnaire that requires assessment. So
in this study researchers used quantitative descriptive methods. The reason the
writer uses this method is because the writer tries to solve problems that exist at the
moment based on the analysis of the data or facts. The quickest and easiest method
of reconstructing accounting so that it has Islamic values is to put accounting in a
new environment that forms it and fill it with Islamic values or ideology. This refers
to efforts to formulate a conceptual framework as a forum for accounting to contain
Islamic values. After that, it can only be evaluated to what extent the use of
accounting principles is in line with the Islamic conceptual framework building.
The conceptual level is precisely the most risky stage for the issue of values or
ideology that is brought up. This is because many basic assumptions or judgments
in the conceptual framework are given that contain certain ideologies.
practice formula or field application is influenced by the economic principles that
underlie economic activities. That once again the form of accounting is heavily
influenced by the objective situation (such as environmental, social, cultural,
economic, political, etc.) adopted by a country. Because if accounting is considered
a technology, then it is a form that is used for certain purposes. Another thing that
is substantial, it is not influenced by the dimensions of space and time, but the shape
itself is greatly influenced by space and time. This type of research is a quantitative
research, the method used by researchers is the method of collecting data the
researcher uses a questionnaire and a questionnaire that requires assessment. So
in this study researchers used quantitative descriptive methods. The reason the
writer uses this method is because the writer tries to solve problems that exist at the
moment based on the analysis of the data or facts. The quickest and easiest method
of reconstructing accounting so that it has Islamic values is to put accounting in a
new environment that forms it and fill it with Islamic values or ideology. This refers
to efforts to formulate a conceptual framework as a forum for accounting to contain
Islamic values. After that, it can only be evaluated to what extent the use of
accounting principles is in line with the Islamic conceptual framework building.
The conceptual level is precisely the most risky stage for the issue of values or
ideology that is brought up. This is because many basic assumptions or judgments
in the conceptual framework are given that contain certain ideologies.
Creator
Budiyono
Date
26 November 2020
Contributor
PERI IRAWAN
Format
PDF
Language
INDONESIA
Type
TEXT
Files
Collection
Citation
Budiyono, “PELUANG DAN TANTANGAN PELAPORAN KEUANGAN ISLAM
DITENGAH DOMINASI PELAPORAN KEUANGAN KONVENSIONAL,” Repository Horizon University Indonesia, accessed April 23, 2025, https://repository.horizon.ac.id/items/show/5942.
DITENGAH DOMINASI PELAPORAN KEUANGAN KONVENSIONAL,” Repository Horizon University Indonesia, accessed April 23, 2025, https://repository.horizon.ac.id/items/show/5942.