AKUNTANSI KEPERILAKUAN, LANDASAN AKUNTANSI KEPERILAKUAN DALAM PERSPEKTIF ISLAM
Journal Title: AKRUAL: Jurnal Akuntansi - Year 2013, Vol 5, Issue 1
Abstract
Behavioral accounting is the branch of accounting that studies the relationship between human behavior with the accounting system Accounting utilities or tools are used by humans in the activity and life. How human behavior in performing the accounting should refer to the purpose of human existence the Earth as God's people, so that information systems are formulated in Accounting should help people carry out the mandate of God in delivering the correct report about an institution and participated in enforcing the Sharia in an enterprise that is reported. Human behavior in berakuntansi should be based on the source of truth and value accounting of Shariah that are sourced from Almighty God according to the pragmatism of unity embraced Islam. God Almighty be the source of truth, source of guidance and guidelines that will guide humanity in all aspects of life including report accountability when humans perform process accounting
Authors and Affiliations
Dina Fitrisia Septiarini
Keywords
Related Articles
- EP ID EP355492
- DOI 10.26740/jaj.v5n1.p45-58
- Views 129
- Downloads 0
PENGARUH TOTAL AKTIVA, JUMLAH SEKURITAS, PERPUTARAN PORTOFOLIO, LABA/RUGI OPERASI DAN OPINI AKUNTAN TERHADAP AUDIT DELAY PADA PRODUK REKSA DANA DI INDONESIA
This study empirically examined the effect of several company & audit characteristics on audit report lag or audit delay. Determinants of audit delay in mutual funds were chosen as an object of investigation. The purpose...
MENCIPTAKAN MUTU PERGURUAN TINGGI (HIGHER EDUCATIONS) BERSKALA INTERNASIONAL MELALUI STRATEGI PENERAPAN TATA KELOLA UNIVERSITAS YANG BAIK (GOOD UNIVERSITY GOVERNANCE)
This study sought to strip the university in the era of globalization, and the application of good governance. Globalization has changed the university (colleges) that exist in the world vying to become world class Unive...
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NON PERFORMING FINANCING (NPF) DI INDUSTRI BANK PEMBIAYAAN RAKYAT (BPR) SYARIAH DI INDONESIA
The study was conducted to examined and analyzed factors that affect nonperforming finance in Islamic Rural Bank Industry in Indonesia. The study used quantitative approach with time series data in the form of Islamic R...
ANALISIS PENGARUH SIKAP, NORMA SUBYEKTIF, DAN KONTROL KEPERILAKUAN TERHADAP PERILAKU KEPATUHAN WAJIB PAJAK RESTORAN DI SURABAYA
Tax arrears increased area in Surabaya. One of the biggest delinquent taxes derived from the Restaurant. It is proved that the level of tax compliance is lacking Restaurant. This study examines the behavior of tax compli...
PENGUNGKAPAN SUKARELA DAN MANAJEMEN LABA TERHADAP BIAYA MODAL EKUITAS DENGAN INFORMASI ASIMETRI SEBAGAI VARIABEL INTERVENING
Penelitian ini memiliki tujuannya yaitu untuk mengetahui pengaruh pengungkapan sukarela dan manajemen laba terhadap biaya modal ekuitas melalui informasi asimetri. Data sampel dalam penelitian ini sebanyak 210 perusahaan...