Studi Literatur: Analisis Teori Kontemporer Akuntansi Perbankan Syariah
Studi Literatur: Analisis Teori Kontemporer Akuntansi Perbankan Syariah
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文学研究：分析 Teori Kontemporer Akuntansi Perbankan Syariah
DOI：
10.36908/isbank.v6i2.214
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发表时间：
2021
期刊：
影响因子：
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通讯作者：
Nurika Mauliyah
中科院分区：
文献类型：
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作者：
Nurika Mauliyah
本研究是一项探讨伊斯兰银行会计理论分析的文献研究。此时的伊斯兰银行会计是当传统会计不能满足一些穆斯林印尼人的愿望时采取的行动。伊斯兰经济体提供的报价是最好的选择，因为到目前为止，银行只想要尽可能多的利润，但对客户缺乏人性化的一面。伊斯兰银行提供的产品，如穆达拉巴、穆斯亚拉卡、瓦迪阿、伊吉拉、瓦卡拉等。伊斯兰教法会计报告必须根据伊斯兰条款坚持伊斯兰价值观，这样才不会有欺诈成分。会计阶段对管理层、所有者、员工和客户都有影响。伊斯兰会计实践希望实现一个灌输宗教元素的商业环境，如神学、人文主义和超验主义。
This research is a literature study that discusses Islamic banking accounting theory analysis. Islamic banking accounting at this time is an action taken when conventional accounting does not fulfill the wishes of some Indonesian people who are Muslim. The offer provided by the Islamic economy is the best choice because banks have so far only wanted the maximum possible profit but lacked a humanist side to their customers. Products provided by Islamic banking such as mudharabah, musyarakah, wadi'ah, ijarah, wakalah, and so on. Sharia accounting reporting must uphold Islamic values in accordance with Islamic provisions so that there is no element of fraud in it. The accounting stage has an impact on management, owners, employees, and customers. Islamic accounting practice wants to implement a business environment that instills religious elements such as theological, humanist, and transcendental.