Pemaknaan Kembali Eksistensi Akuntansi Syariah: Kajian Epistemologi
Abstract
ABSTRACT
The Purpose of this study is to perform reinterpretation existence of sharia accounting based on epistemology approach. Based on diversed opinions whether accounting is science or art, this article stated that sharia accounting is science. This statement proved using the conceptual framework developed some islamic scholars and philosopher such as truth theory and espitemology approach. Finally, this article proposes that sharia accounting have some legitimacy as a subject of study.
Keywords: legitimacy, science, sharia accounting
DOI: 10.30595/kompartemen.v16i2.4741
Copyright (c) 2019 Kompartemen: Jurnal Ilmiah Akuntansi

This work is licensed under a Creative Commons Attribution 4.0 International License.
ISSN: 2579-8928
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Keywords
Audit committee
CAR, NPL, NIM, BOPO, LDR, ROA
Environmental, Social and Governance, Global Research Trend, Bibliometric Analysis
Financial Attitude
Financial performance
Fraud
Indonesia..
Kebijakan Dividen
Kendaraan roda dua
Kepatuhan Pajak
Kepemilikan Institusional
Kinerja keuangan, corporate governance, intellectual capital, konservatisme akuntansi
Komisaris Independen
Leverage
Moral Pajak
Peer-To-Peer Lending
Return on Asset (ROA), Third Party Funds (DPK), Musyarakah Financing, Fee Based Income, and Operational Expenses on Operational Revenue (BOPO).
Sanksi Pajak
issues
return on asset
soal pilihan ganda pengetahuan pajak