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
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ISSN: 2579-8928
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Keywords
Altman-Z
Construction Sub Sector, Company Value, Environmental Accounting and Firm Size
Fraud
Good Corporate Governance, Gender Diversity, CSR, Tax Aggressiveness
Kebijakan Dividen
Kepemilikan Institusional
Komisaris Independen
Leverage
Operational Efficiency
Penghindaran Pajak, Leverage, Profitabilitas, dan Corporate Social Responsibility
Perception
Tax Compliance
Tax Consultant
Voluntary Disclosure Program
financial distress
financial variable
gender diversity
kepemilikan saham publik
non-financial variable
pendidikan dewan komisaris
return on asset