| dc.contributor.author | Abdurahim, Ahim | |
| dc.date.accessioned | 2018-08-19T03:09:44Z | |
| dc.date.available | 2018-08-19T03:09:44Z | |
| dc.date.issued | 2017-11-25 | |
| dc.identifier.issn | 1759-0817 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/20641 | |
| dc.description.abstract | Purpose- The objective of the research is giving suggestion to the Institute of Indonesia
Chartered Accountants in order to improve Islamic accounting standards. It aims to provide
Islamic institution reports contain sharia performance.
Design/Metodology/Approach- The research approach used is “Aminullah” i.e. qualitative
approach with the Islamic perspective. Furthermore, Aminullah perspective is a holistic view on
Islamic teaching. Aminullah perspective includes Islamic teaching (Akedah, sharia, morals),
material and spiritual elements and coherence between qauliyah and kauniyah verse. The data
were analyzed through transcendental dialectics method by finding the harmony between
qauliyah with kauniyah verse, which may lead to a deeper faith.
Finding- The result of the research shows that, firstly, Islamic accounting standards required to
identify whether the transaction is in line with the sharia principle. Secondly, the financial
statements of Islamic entities have to provide and disclose the frequency and material of illegal
transaction against sharia principle.
Practical implication- When sharia performance disclosed in the financial statements then,
stakeholders will assess the sharia performance objectively. Also, it may motivate the leaders of
Islamic entities to improve the sharia motivation and performance.
Originality/value- Using Aminullah perspective (holistic), this research encourages IAI
(Institute of Indonesia Chartered Accountants) to extend the scope of adherence to principles on
sharia financial institutions, not merely limited to the contract used, but also to include the
adherence of entire operational to sharia principles. | en_US |
| dc.description.sponsorship | Universitas Muhammadiyah Yogyakarta | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Hasan Kalyoncu University Şahinbey, Gaziantep – Turkiye, IPAFEM | en_US |
| dc.subject | accounting standard, Aminullah perspective, transcendental dialectics method, sharia performance. | en_US |
| dc.title | The Limitations of Information Content of Sharia Performance in Islamic Bank Reports: Critical Review of Islamic Accounting Standards in Indonesia | en_US |
| dc.type | Working Paper | en_US |
