GHARAR DALAM AKUNTANSI AKRUAL
Abstract: Some authors agreed that accrual basis concept is in line
with the objectives of Islamic accounting.
The ones who’s agreed applying acrrual basis of accounting believes that the primary objective of
Islamic Accounting information is to facilitate the users in computing his or
her zakah obligation. The ones who’s not agreed applying accrual basis believes
that recognizing noncash and circumstances as they occur is contain
gharar. They also believes in computing
zakah obligation cannot apply accrual accounting because zakah must compute
base on wealth which has been receive its benefit. Definition of accrual
accounting also allow earning management to occur. Debate of the cash basis and
the accrual basis has been long discussion, for financial statement of Islamic
bank and financial institution need modified accrual and cash basis in order to
fulfills Islamic Shari’a.
Penulis: Ulfi Kartika
Oktaviana
Kode Jurnal: jpakuntansidd1000238
