摘要:Syari'ah accounting is gaining attention,both from practitioners in accounting and from scholars or academics.This paper aims to explain the differences of principles applied to conventional accounting with syari'ah accounting.This paper uses literature review approach.All data and information contained in this paper are obtained from sources such as scientific journals,regulations,and the internet.The method used is descriptive,which describes a condition of implementation of principles adopted by conventional accounting and syari'ah accounting.The findings indicate that the actual accounting syar'iah in many ways,it is better to rely upon in applying accounting processes and financial records of the company.
关键词:Syari'ah accounting;Conventional accounting;Syar'iah accounting principles and Economics