Open AccessThe Objectives of Sharia Management Accounting Information Reporting
Author(s) -
Sonhaji Sonhaji,
Abdul Kadir Usri,
Hedher Tuakia
Publication year - 2021
Publication title -
journal of accounting-business dan management/journal of accounting, business and management
Language(s) - English
Resource type - Journals
eISSN - 2622-2167
pISSN - 0216-423X
DOI - 10.31966/jabminternational.v28i2.853
Subject(s) - accounting , sharia , accounting information system , management accounting , business , accounting management , knowledge management , computer science , islam , philosophy , theology
There is an idea to build sharia management accounting starting from constructing the sharia management accounting conceptual framework. The framework has been developed, one of which contains the objectives of sharia management accounting information reporting. This article aims to develop further the objectives of sharia management accounting information reporting to find the value and characteristics of sharia management accounting information. Qualitative research is used in this study. The data in the form of text were analyzed using the reflective method. The analysis uses a quadrant that articulates the objectives of sharia management accounting information reporting with the management hierarchy and the network of value-creating activities. The study found the nature, type, and value of information that should be presented by a sharia management accounting information system.