Interpretation of Sharia Accounting Practices in Indonesia

Nawang Kalbuana; Adelina Suryati; R. Rusdiyanto; A. Azwar; R. Rudy; Y. Yohana; Nugroho Heri Pramono; N. Nurwati; Eko Hadi Siswanto; Maylia Pramono Sari; Rully Aprilia Zandra; Alwazir Abdusshomad; K. Kardi; S. Solihin; Budi Prasetyo; Zulina Kurniawati; Riyanto Saputro; T. Taryana; Yayuk Suprihartini; Oke Hendra; Benny Kurnianto; Indah Ayu Johanda Putri; Muhammad Nazaruddin; Widi Hidayat

Interpretation of Sharia Accounting Practices in Indonesia

Nawang Kalbuana, Adelina Suryati, R. Rusdiyanto, A. Azwar, R. Rudy, Y. Yohana, Nugroho Heri Pramono, N. Nurwati, Eko Hadi Siswanto, Maylia Pramono Sari, Rully Aprilia Zandra, Alwazir Abdusshomad, K. Kardi, S. Solihin, Budi Prasetyo, Zulina Kurniawati, Riyanto Saputro, T. Taryana, Yayuk Suprihartini, Oke HendraBenny Kurnianto, Indah Ayu Johanda Putri, Muhammad Nazaruddin, Widi Hidayat

Research output: Contribution to journal › Article › peer-review

21 Citations (Scopus)

Abstract

The aim of this study is to disclose a theory and practice of accounting in Indonesia on the basis of the Qur'an and Hadith. A review of research in several journals and associated books was used in this investigation process. This study is designed to study Sharia Accounting theology, interpreted sharia accounting theory, and accounting practices in Indonesia. The study is linked to Al Qur’an and Hadith. The results of this survey showed that the theory of sharia accounting is all about the Qur'an and Hadith. Maslahah and Maqasid al-Shari'ah are scaled in the world and beyond when implementing sharia accounting theory. In Islamic theory, Islamic accounting requires prioritization of group interests, not personal interests. Islamist accounts can be split in concept into three concepts: rahmatan lil 'alamin, spirituality concept, ukhuwah islamiah.

Original language	English
Pages (from-to)	1-12
Number of pages	12
Journal	Journal of Legal, Ethical and Regulatory Issues
Volume	24
Publication status	Published - 2021

Keywords

Accounting Practices
The Qur'an and Hadith
Theory

Cite this

Kalbuana, N., Suryati, A., Rusdiyanto, R., Azwar, A., Rudy, R., Yohana, Y., Pramono, N. H., Nurwati, N., Siswanto, E. H., Sari, M. P., Zandra, R. A., Abdusshomad, A., Kardi, K., Solihin, S., Prasetyo, B., Kurniawati, Z., Saputro, R., Taryana, T., Suprihartini, Y., ... Hidayat, W. (2021). Interpretation of Sharia Accounting Practices in Indonesia. Journal of Legal, Ethical and Regulatory Issues, 24, 1-12.

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abstract = "The aim of this study is to disclose a theory and practice of accounting in Indonesia on the basis of the Qur'an and Hadith. A review of research in several journals and associated books was used in this investigation process. This study is designed to study Sharia Accounting theology, interpreted sharia accounting theory, and accounting practices in Indonesia. The study is linked to Al Qur{\textquoteright}an and Hadith. The results of this survey showed that the theory of sharia accounting is all about the Qur'an and Hadith. Maslahah and Maqasid al-Shari'ah are scaled in the world and beyond when implementing sharia accounting theory. In Islamic theory, Islamic accounting requires prioritization of group interests, not personal interests. Islamist accounts can be split in concept into three concepts: rahmatan lil 'alamin, spirituality concept, ukhuwah islamiah.",

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Kalbuana, N, Suryati, A, Rusdiyanto, R, Azwar, A, Rudy, R, Yohana, Y, Pramono, NH, Nurwati, N, Siswanto, EH, Sari, MP, Zandra, RA, Abdusshomad, A, Kardi, K, Solihin, S, Prasetyo, B, Kurniawati, Z, Saputro, R, Taryana, T, Suprihartini, Y, Hendra, O, Kurnianto, B, Putri, IAJ, Nazaruddin, M & Hidayat, W 2021, 'Interpretation of Sharia Accounting Practices in Indonesia', Journal of Legal, Ethical and Regulatory Issues, vol. 24, pp. 1-12.

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T1 - Interpretation of Sharia Accounting Practices in Indonesia

AU - Kalbuana, Nawang

AU - Suryati, Adelina

AU - Rusdiyanto, R.

AU - Azwar, A.

AU - Rudy, R.

AU - Yohana, Y.

AU - Pramono, Nugroho Heri

AU - Nurwati, N.

AU - Siswanto, Eko Hadi

AU - Sari, Maylia Pramono

AU - Zandra, Rully Aprilia

AU - Abdusshomad, Alwazir

AU - Kardi, K.

AU - Solihin, S.

AU - Prasetyo, Budi

AU - Kurniawati, Zulina

AU - Saputro, Riyanto

AU - Taryana, T.

AU - Suprihartini, Yayuk

AU - Hendra, Oke

AU - Kurnianto, Benny

AU - Putri, Indah Ayu Johanda

AU - Nazaruddin, Muhammad

AU - Hidayat, Widi

PY - 2021

Y1 - 2021

N2 - The aim of this study is to disclose a theory and practice of accounting in Indonesia on the basis of the Qur'an and Hadith. A review of research in several journals and associated books was used in this investigation process. This study is designed to study Sharia Accounting theology, interpreted sharia accounting theory, and accounting practices in Indonesia. The study is linked to Al Qur’an and Hadith. The results of this survey showed that the theory of sharia accounting is all about the Qur'an and Hadith. Maslahah and Maqasid al-Shari'ah are scaled in the world and beyond when implementing sharia accounting theory. In Islamic theory, Islamic accounting requires prioritization of group interests, not personal interests. Islamist accounts can be split in concept into three concepts: rahmatan lil 'alamin, spirituality concept, ukhuwah islamiah.

AB - The aim of this study is to disclose a theory and practice of accounting in Indonesia on the basis of the Qur'an and Hadith. A review of research in several journals and associated books was used in this investigation process. This study is designed to study Sharia Accounting theology, interpreted sharia accounting theory, and accounting practices in Indonesia. The study is linked to Al Qur’an and Hadith. The results of this survey showed that the theory of sharia accounting is all about the Qur'an and Hadith. Maslahah and Maqasid al-Shari'ah are scaled in the world and beyond when implementing sharia accounting theory. In Islamic theory, Islamic accounting requires prioritization of group interests, not personal interests. Islamist accounts can be split in concept into three concepts: rahmatan lil 'alamin, spirituality concept, ukhuwah islamiah.

KW - Accounting Practices

KW - The Qur'an and Hadith

KW - Theory

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M3 - Article

AN - SCOPUS:85109955046

SN - 1544-0036

VL - 24

SP - 1

EP - 12

JO - Journal of Legal, Ethical and Regulatory Issues

JF - Journal of Legal, Ethical and Regulatory Issues

ER -

Interpretation of Sharia Accounting Practices in Indonesia

Abstract

Keywords

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