期刊名称：Journal of Innovation in Business and Economics
印刷版ISSN：2580-9431
电子版ISSN：2581-2025
出版年度：2012
卷号：3
期号：2
页码：189-198
DOI：10.22219/jibe.v3i2.2240
语种：English
出版社：Universitas Muhammadiyah Malang
摘要：The purpose of this study is to examine the perception of internal accountants to PSAK 101-110 of accounting sharia in Islamic financial institutions.This study used questionnaires given to internal accountant at Islamic Financial Institutions in the Malang.Technical analysis is descriptive qualitative,where the data collected by questionnaires. The results showed that the perception of internal accountants to SFAS 101-110 on the recognition,measurement,presentation and disclosure of transactions in the financial statements on average had agreed,either on murabaha accounting,accounting musharaka,mudaraba accounting,leasing,ijarah and presentation in the financial statements.
