Teorisasi Akuntansi Syari’ah di Indonesia
Abstract: Shari’ a accounting,
at level ontology and epistemology there is agreement of among expert of
accounting that shari’a accounting differs from conventional accounting. But,
in methodologies level there are still difference of opinion among expert of
shari’a accounting. This article is striving to find shari‘a accounting
methodologies. Especially, express accounting principles having ideology value
coming from shari‘a, also its can synergy with process behavior of people
(habitus) taking place in Indonesia. Thereby, will be obtained principle and
procedure shari’a accounting coming from Islam and easy to be application.
Keywords: akuntansi syari’ah,
metodologi, nash, habitus, dan teorisasi
Penulis: Dwi Suwiknyo
Kode Jurnal: jpperadabanislamdd070047
