KONSEP AKUNTANSI SYARIAH DENGAN NILAI-NILAI MAHAR (Studi Empiris Pada Kantor Urusan Agama Kecamatan Montong)

Jurnal Universitas Islam Malang

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Title KONSEP AKUNTANSI SYARIAH DENGAN NILAI-NILAI MAHAR (Studi Empiris Pada Kantor Urusan Agama Kecamatan Montong)
 
Creator Shoimah, Lailatus
Afifudin, Afifudin
Sari, Arista Fauzi Kartika
 
Description This study aims to determine the concept of sharia accounting with the dowry values of the Office of Religious Affairs, Montong District, Tuban Regency, East Java.  This research is a qualitative research.  Data collection techniques that can be in the form of interviews) and observation and data analysis methods are descriptive model methods.  The results of the study state that the concept of Islamic accounting in this study uses the concept of financial statements which include 1) Assets, in this study divided into 3 parts, namely dowry in the form of money (current assets), jewelry (fixed assets) and memorizing verses of the Koran (assets).  intangible).  2) Obligations, there are 2 categories, namely dowry payments of less than 1 year (current debt) while dowry debts whose payments are more than 1 year (long-term debt).  3) Capital, the application of dowry values is dowry, the capital in question has a function to gain profits and seek the blessing value of the dowry itself.  4) Income and Expenses in the system of dowry values, it is said to be income due to the increase in assets owned by the wife and said to be a burden due to the husband's dowry. Keywords: dowry, sharia accounting and financial statements
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor
 
Date 2022-01-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/14438
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/14438/10902
 
Rights Copyright (c) 2022 Jurnal Ilmiah Riset Akuntansi
 

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