Persepsi Analis Kredit Bank Konvensional dan Bank Syariah terhadap Akuntansi dalam Perspektif Syariah
<p><em>A number of theories on Islamic accounting have been proposed in the study on Islamic accounting. It shows that there is need for Moslem business organisation to have a different accounting that can direct Muslims towards success not only in the world but also in the Hereafter. Th...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2016-01-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/881 |
| _version_ | 1819139791521841152 |
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| author | Husna Alia Rizal Yaya |
| author_facet | Husna Alia Rizal Yaya |
| author_sort | Husna Alia |
| collection | DOAJ |
| description | <p><em>A number of theories on Islamic accounting have been proposed in the study on Islamic accounting. It shows that there is need for Moslem business organisation to have a different accounting that can direct Muslims towards success not only in the world but also in the Hereafter. This study tries to elaborate the perception of credit analysts in Islamic banking and those in conventional banking in Yogyakarta on such concepts be implemented by a Muslim business organization. There are four hypotheses being tested. The tests show that there is no significant different perception between the two groups of samples on the characteristics of Islamic business organization, the users of Islamic accounting information, the characteristics of Islamic accounting and the appropriateness of conventional accounting for Muslim business organisation. Although the means are not significantly different, the descriptive statistics shows that the perception of credit analysts in Islamic banking is more pragmatic towards Islamic accounting issues rather than those in conventional accounting</em><em>.</em></p> |
| first_indexed | 2024-12-22T11:28:17Z |
| format | Article |
| id | doaj.art-5264263dbce04a6d8f0fe1ddbe155c38 |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-12-22T11:28:17Z |
| publishDate | 2016-01-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-5264263dbce04a6d8f0fe1ddbe155c382022-12-21T18:27:41ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132016-01-01711433734Persepsi Analis Kredit Bank Konvensional dan Bank Syariah terhadap Akuntansi dalam Perspektif SyariahHusna Alia0Rizal Yaya1Universitas Muhammadiyah YogyakartaUniversitas Muhammadiyah Yogyakarta<p><em>A number of theories on Islamic accounting have been proposed in the study on Islamic accounting. It shows that there is need for Moslem business organisation to have a different accounting that can direct Muslims towards success not only in the world but also in the Hereafter. This study tries to elaborate the perception of credit analysts in Islamic banking and those in conventional banking in Yogyakarta on such concepts be implemented by a Muslim business organization. There are four hypotheses being tested. The tests show that there is no significant different perception between the two groups of samples on the characteristics of Islamic business organization, the users of Islamic accounting information, the characteristics of Islamic accounting and the appropriateness of conventional accounting for Muslim business organisation. Although the means are not significantly different, the descriptive statistics shows that the perception of credit analysts in Islamic banking is more pragmatic towards Islamic accounting issues rather than those in conventional accounting</em><em>.</em></p>https://journal.umy.ac.id/index.php/ai/article/view/881credit analystsconventional bankislamic bankaccounting informationislamic perspective |
| spellingShingle | Husna Alia Rizal Yaya Persepsi Analis Kredit Bank Konvensional dan Bank Syariah terhadap Akuntansi dalam Perspektif Syariah Journal of Accounting and Investment credit analysts conventional bank islamic bank accounting information islamic perspective |
| title | Persepsi Analis Kredit Bank Konvensional dan Bank Syariah terhadap Akuntansi dalam Perspektif Syariah |
| title_full | Persepsi Analis Kredit Bank Konvensional dan Bank Syariah terhadap Akuntansi dalam Perspektif Syariah |
| title_fullStr | Persepsi Analis Kredit Bank Konvensional dan Bank Syariah terhadap Akuntansi dalam Perspektif Syariah |
| title_full_unstemmed | Persepsi Analis Kredit Bank Konvensional dan Bank Syariah terhadap Akuntansi dalam Perspektif Syariah |
| title_short | Persepsi Analis Kredit Bank Konvensional dan Bank Syariah terhadap Akuntansi dalam Perspektif Syariah |
| title_sort | persepsi analis kredit bank konvensional dan bank syariah terhadap akuntansi dalam perspektif syariah |
| topic | credit analysts conventional bank islamic bank accounting information islamic perspective |
| url | https://journal.umy.ac.id/index.php/ai/article/view/881 |
| work_keys_str_mv | AT husnaalia persepsianaliskreditbankkonvensionaldanbanksyariahterhadapakuntansidalamperspektifsyariah AT rizalyaya persepsianaliskreditbankkonvensionaldanbanksyariahterhadapakuntansidalamperspektifsyariah |