Meta Analysis on Direction of Accounting Standards for Islamic Financial Institution: Case Studies in United Kingdom and Indonesia
<p><em>This paper is to analyse determinants that influence implementation of accounting standards for Islamic financial institutions. It’s done by examining the history of accounting standards and two different contexts as applied to Islamic financial institutions in the United Kingdom...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Syarif Hidayatullah State Islamic University of Jakarta
2018-01-01
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| Series: | Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah |
| Subjects: | |
| Online Access: | http://journal.uinjkt.ac.id/index.php/iqtishad/article/view/5676 |
| _version_ | 1798043530436804608 |
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| author | Murniati Mukhlisin Muhammad Syafii Antonio |
| author_facet | Murniati Mukhlisin Muhammad Syafii Antonio |
| author_sort | Murniati Mukhlisin |
| collection | DOAJ |
| description | <p><em>This paper is to analyse determinants that influence implementation of accounting standards for Islamic financial institutions. It’s done by examining the history of accounting standards and two different contexts as applied to Islamic financial institutions in the United Kingdom and Indonesia. The paper adopts meta-analysis method by exploring available texts and literature with the goal to learn 'what is going on here?' and to investigate social phenomena without explicit expectations. Employing the Ibn Khaldun perspective, this study analyses two determinants i.e. institutional setting that may be suitable in the context of the United Kingdom, and accounting needs in the case of Indonesia. The research shows the determinants are well fitted with interdisciplinary characters of Ibn Khaldun model of civilization</em>.</p><p>DOI: <a href="http://dx.doi.org/10.15408/aiq.v10i1.5676">10.15408/aiq.v10i1.5676</a></p><p> </p> <p><strong> </strong></p> |
| first_indexed | 2024-04-11T22:50:21Z |
| format | Article |
| id | doaj.art-def4102e5e764f66bda5dcdd5fe7e6d3 |
| institution | Directory Open Access Journal |
| issn | 2087-135X 2407-8654 |
| language | English |
| last_indexed | 2024-04-11T22:50:21Z |
| publishDate | 2018-01-01 |
| publisher | Syarif Hidayatullah State Islamic University of Jakarta |
| record_format | Article |
| series | Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah |
| spelling | doaj.art-def4102e5e764f66bda5dcdd5fe7e6d32022-12-22T03:58:36ZengSyarif Hidayatullah State Islamic University of JakartaAl-Iqtishad: Jurnal Ilmu Ekonomi Syariah2087-135X2407-86542018-01-0110123125410.15408/aiq.v10i1.56763825Meta Analysis on Direction of Accounting Standards for Islamic Financial Institution: Case Studies in United Kingdom and IndonesiaMurniati Mukhlisin0Muhammad Syafii Antonio1STEI Tazkia Jl. Ir. H. Djuanda No. 78 Sentul City, BogorSTEI Tazkia Jl. Ir. H. Djuanda No. 78 Sentul City, Bogor<p><em>This paper is to analyse determinants that influence implementation of accounting standards for Islamic financial institutions. It’s done by examining the history of accounting standards and two different contexts as applied to Islamic financial institutions in the United Kingdom and Indonesia. The paper adopts meta-analysis method by exploring available texts and literature with the goal to learn 'what is going on here?' and to investigate social phenomena without explicit expectations. Employing the Ibn Khaldun perspective, this study analyses two determinants i.e. institutional setting that may be suitable in the context of the United Kingdom, and accounting needs in the case of Indonesia. The research shows the determinants are well fitted with interdisciplinary characters of Ibn Khaldun model of civilization</em>.</p><p>DOI: <a href="http://dx.doi.org/10.15408/aiq.v10i1.5676">10.15408/aiq.v10i1.5676</a></p><p> </p> <p><strong> </strong></p>http://journal.uinjkt.ac.id/index.php/iqtishad/article/view/5676meta-analysisaccounting standardsIbn KhaldunIslamic financial institutions |
| spellingShingle | Murniati Mukhlisin Muhammad Syafii Antonio Meta Analysis on Direction of Accounting Standards for Islamic Financial Institution: Case Studies in United Kingdom and Indonesia Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah meta-analysis accounting standards Ibn Khaldun Islamic financial institutions |
| title | Meta Analysis on Direction of Accounting Standards for Islamic Financial Institution: Case Studies in United Kingdom and Indonesia |
| title_full | Meta Analysis on Direction of Accounting Standards for Islamic Financial Institution: Case Studies in United Kingdom and Indonesia |
| title_fullStr | Meta Analysis on Direction of Accounting Standards for Islamic Financial Institution: Case Studies in United Kingdom and Indonesia |
| title_full_unstemmed | Meta Analysis on Direction of Accounting Standards for Islamic Financial Institution: Case Studies in United Kingdom and Indonesia |
| title_short | Meta Analysis on Direction of Accounting Standards for Islamic Financial Institution: Case Studies in United Kingdom and Indonesia |
| title_sort | meta analysis on direction of accounting standards for islamic financial institution case studies in united kingdom and indonesia |
| topic | meta-analysis accounting standards Ibn Khaldun Islamic financial institutions |
| url | http://journal.uinjkt.ac.id/index.php/iqtishad/article/view/5676 |
| work_keys_str_mv | AT murniatimukhlisin metaanalysisondirectionofaccountingstandardsforislamicfinancialinstitutioncasestudiesinunitedkingdomandindonesia AT muhammadsyafiiantonio metaanalysisondirectionofaccountingstandardsforislamicfinancialinstitutioncasestudiesinunitedkingdomandindonesia |