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Rerangka Konseptual Pelaporan Keuangan Dalam Perspektif Islam

Author

Listed:
  • Zulkifli Zulkifli
  • Sulastiningsih Sulastiningsih

    (STIE Widyawiwaha Yogyakarta, Indonesia
    STIE Widyawiwaha Yogyakarta, Indonesia)

Abstract

Tak mungkin dipungkiri bahwa akuntansi konvensional yang dikenal saat ini diilhami dan berkembang berdasarkan tata nilai yang ada dalam masyarakat barat. Oleh karena itu, tidak dapat disangkal bahwa rerangka konseptualnya yang notabene dipakai sebagai dasar pembuatan dan pengembangan standar akuntansi berpihak kepada kelompok kepentingan tertentu. Dapatkah lalu akuntansi semacam ini dipakai dalam dan oleh masyarakat yang berpegang pada ajaran Syariah? Tulisan ini mengajukan argumentasi bahwa Islam mempunyai nilai-nilai sendiri yang berbeda dibandingkan dengan nilai-nilai yang saat ini mendasari perkembangan dan pengembangan akuntansi konvensional. Oleh karena itu, perlu peninjauan kembali pemakaian akuntansi Barat secara apa adanya.

Suggested Citation

  • Zulkifli Zulkifli & Sulastiningsih Sulastiningsih, 1998. "Rerangka Konseptual Pelaporan Keuangan Dalam Perspektif Islam," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 2(2), pages 165-188, Desember.
    • Handle: RePEc:uii:jaaife:v:2:y:1998:i:2:p:165-188
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