Open AccessMASA DEPAN PENERAPAN AKUNTANSI ISLAM DI INDONESIA
Author(s) -
Sutjipto Ngumar
Publication year - 2016
Publication title -
ekuitas (surabaya)
Language(s) - English
Resource type - Journals
eISSN - 2548-5024
pISSN - 1411-0393
DOI - 10.24034/j25485024.y2001.v5.i1.1922
Subject(s) - accounting , islam , accountability , database transaction , accounting information system , business , mark to market accounting , management accounting , accounting scandals , function (biology) , economic justice , financial accounting , public relations , political science , law , audit , computer science , history , archaeology , programming language , evolutionary biology , biology
This article is presented to know the di[ferences between conventional accounting and Islamic accounting, how far the usefulness for human being life. The conventional account which from western accounting to function for decision making by whom need, knowing as stakeholder . Now days in fact that accounting in.formation, is evaluated for economic decision making dominately, but the business or economy situation worsty, as corruption, fraudness, crash depression etc. It is mean that accounting in.formations as decisioun making basically, do not get the good decision from it resources, eventhough make depression, crash, weak economy etc. Amongs the weakness has been told, the e/emen of conventional accounting etics so wide, it is happen because accounting information is opinion of free value, so that the accounting are brought by persons concern taking their interest, which make society damage.Islamic accounting which has lied main source from Al-Qur 'an, its main fuction is to accountability besides its .fuction as information sources for decision making. Islamic accounting notes that recording for justice and honest, the recording for decision making not a must. Recording Islamic accounting is been obliged because, as an evidence do the transaction, for finishing the more over problems and it does not created transaction for manipulation and deceit. Islamic accounting and the reality accounting have the parallel equality, which is an evidence that the accounting .function idea is needed to built the religious education, which has the big share for creating justice and honesti and help human being tofill their life.