Sasaran dan Karakteristik Akuntansi Syariah: persepsi mahasiswa akuntansi di Yogyakarta

Himawan, Pranawan, M. Irfan Nursasmito, Drs. M.Si., Ak.

2007 | Skripsi | S1 Extention - Accounting

The quest for the objectives and characteristics of Islamic

accounting has become a major concern among Islamic accounting writers. However, Islamic accounting theory has not been tested under different cultural contexts. This research, therefore, aims to extend previous research by exploring the consensus among Indonesian accounting university student in Yogyakarta on the objectives and characteristics of Islamic accounting. Based on the statistical tests applied in this research, it is found that the accounting university student in Yogyakarta have a strong consensus on some principles which can be used later as a basis for developing Islamic accounting.

Kata Kunci : Akuntansi Syariah, Karakteristik, Sasaran, Persepsi Mahasiswa