AKUNTANSI SYARIAH: SEBUAH TINJAUAN ANTARA TEORI DAN PRAKTIK

Abstract

Accounting theory is part of the accounting practices. A good understanding of accounting theory will encourage
the development of accounting to the accounting practices. Conceptually, Islamic accounting practices present as
a solution to the problems of conventional transactions that are not in accordance with Islamic values. Therefore
need more explanation about the various assumptions underlying the islamic accounting practices in Indonesia. To
understand and explain the islamic accounting practices applied Indonesia, it needs accounting theory approach
to islamic Value.

KeyWords : Islamic Accounting theory, Accounting Practices