PENERAPAN AKUNTANSI SYARÎ’AH BERDASARKAN PSAK NOMOR 59 DAN PAPSI DI PTAI

  • Wadhan Wadhan Jurusan Syarî’ah STAIN Pamekasan, Jl. Pahlawan Km.04 Pamekasan
https://doi.org/10.19105/al-lhkam.v6i2.314
Abstract views: 296 , PDF downloads: 670

Abstract

Akuntansi syarî’ah adalah akuntansi yang berorientasi sosial.
Artinya akuntansi ini tidak hanya sebagai alat untuk
menerjemahkan fenomena ekonomi dalam bentuk ukuran
moneter tetapi juga sebagai suatu metode menjelaskan
bagaimana fenomena ekonomi itu berjalan dalam masyarakat
Islâm. Prinsip- prinsip umum akuntansi syarî’ah yang menjadi
dasar universal dalam operasional akuntansi syarî’ah, yaitu:
prinsip pertanggungjawaban, prinsip keadilan, prinsip
kebenaran. Operasional bank syarî’ah terdiri dari dua aktivitas
utama yaitu kegiatan penghimpunan dana atau pendanaan
(funding) dan kegiatan pembiayaan (financial).

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Published
2013-08-31
Issue
Vol. 6 No. 2 (2011)
Section
Articles

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