PERSEPSI MENGENAI WAJAR DAN BENAR DALAM PENYAJIAN LAPORAN KEUANGAN ENTITAS SYARIAH
Abstract: Presentation of
financial statement from a Shariah entity is an accountability form which made
by the entity to be informed the stakeholders-were associated to the entity.
This study aims to find out the perceptions of the parties-were associated to
shariah accounting or shariah entity about fair dan true in financial statement
presentation of shariah entity. This study is a qualitative research with
descriptive data and triangulation analysis. The kind of data in this study is
primary data which get from direct interview. The result of this study show
that there are some senses about using fair and true terminology, which in
compilate and present a financial statement for shariah, fair and true must be
used together in order to obtain information that fit with event based on
agreement, without manipulation information, and without disobeying the rule of
Allah SWT. It was shown by the perceptions from the informants in research
proccess. This study can be the refference for standard maker in repairing the
existence standard or for academicians, practicians, and Islamic teachers as
the first step to re-examine the existence standard.
Penulis: Nur Hisamuddin, Eka
Ayu Hilda Pricilia
Kode Jurnal: jpakuntansidd130794
