PELUANG DAN TANTANGAN PELAPORAN KEUANGAN ISLAM DITENGAH DOMINASI PELAPORAN KEUANGAN KONVENSIONAL

  • Budiyono Budiyono Institut Teknologi Bisnis AAS Indonesia
Keywords: Islamic and conventional financial reporting, sustainability reporting, Islamic accounting

Abstract

The presence of accounting in the form of financial accounting standards as a practice formula or field application is influenced by the economic principles that underlie economic activities. That once again the form of accounting is heavily influenced by the objective situation (such as environmental, social, cultural, economic, political, etc.) adopted by a country. Because if accounting is considered a technology, then it is a form that is used for certain purposes. Another thing that is substantial, it is not influenced by the dimensions of space and time, but the shape itself is greatly influenced by space and time. This type of research is a quantitative research, the method used by researchers is the method of collecting data the researcher uses a questionnaire and a questionnaire that requires assessment. So in this study researchers used quantitative descriptive methods. The reason the writer uses this method is because the writer tries to solve problems that exist at the moment based on the analysis of the data or facts. The quickest and easiest method of reconstructing accounting so that it has Islamic values ​​is to put accounting in a new environment that forms it and fill it with Islamic values ​​or ideology. This refers to efforts to formulate a conceptual framework as a forum for accounting to contain Islamic values. After that, it can only be evaluated to what extent the use of accounting principles is in line with the Islamic conceptual framework building. The conceptual level is precisely the most risky stage for the issue of values ​​or ideology that is brought up. This is because many basic assumptions or judgments in the conceptual framework are given that contain certain ideologies

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Published
2020-11-26