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

Jurnal Universitas Islam Malang

View Publication Info
Field Value
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
Date 2022-01-11
Type info:eu-repo/semantics/article
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
Language eng
Relation http://riset.unisma.ac.id/index.php/jra/article/view/14438/10902
Rights Copyright (c) 2022 Jurnal Ilmiah Riset Akuntansi

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us


Copyright © 2015-2018 Simon Fraser University Library