Akuntansi Syari'ah: Persepsi Mahasiswa Akuntansi di Fakultas Ekonomika dan Bisnis UGM

Ricardi, David, Drs. M. Irfan Nursasmito, M.Si., Ak.

2008 | Skripsi | S1 Accounting

The objective of this research is to find out the perception of accounting students in faculty of economics and business at Gadjah Mada University toward shari'a accounting. The test was applied on the data of questionnaires given to 77 respondents of accounting students that have already taken/who have been taking Islamic II subject or Special Topic in Accounting subject. Variables in this research consist of characteristics of Islamic business, the objective of shari'a accounting, shari'a accounting users, and information disclosure of shari'a accounting. The technique used to test the hypothesis was one sample kol4mogrov smirnov test, a chi-square test of frequency, and one-sample t-test. Based on the statistic test done, the research finds that the accounting students have a strong consensus toward the several principles that can be used as the foundation for developing shari'a accounting. Keyword: three basic concepts of Islam, characteristics of Islamic business, shari'a accounting, GMU Accounting students.

Kata Kunci : three basic concepts of Islam, characteristics of Islamic business, shari'a accounting, GMU Accounting students