PERANAN AKUNTAN PUBLIK PADA PASAR MODAL SYARIAH

Suhadi, Suhadi (2015) PERANAN AKUNTAN PUBLIK PADA PASAR MODAL SYARIAH. BISNIS SYAR'IAH, 3 (2). pp. 1-15. ISSN ISSN: 2442-3718

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Official URL: http://journal.stainkudus.ac.id/index.php/Bisnis/a...

Abstract

The development of the capital market shari’a implicated in the demands of stakeholders on the role of the public accountant in order to produce a report audited financial maximum more. Of course this is not an excessive, because it wants the real financial information and avoid the asymmetry of information. In the audit of course there are some differences with the conventional accounting report because in Islamic capital market report using the earlier shari’a. In this Sharia PSAK development is done with general PSAK but psak model is based on the shari’a with reference fatwa MUI. PSAK Shari’a is located in the PSAK 100-106 which consists of the conceptual framework presentation of sharia financial report, accounting murabahah, musyarakah, mudharabah, greeting, and istishna. Public Accountant on capital market shari’a course is required to pay attention to the aspects of that is on the value of Islam.

Item Type: Article
Uncontrolled Keywords: Classification and type of the Audit the Audit Report
Subjects: Sosial > Ilmu Ekonomi
Ilmu Terapan/Teknologi > Bisnis > Akuntansi
Divisions: Karya Ilmiah > Artikel Jurnal
Depositing User: UPPI STAIN Kudus
Date Deposited: 06 Jun 2017 02:03
Last Modified: 06 Jun 2017 02:03
URI: http://eprints.stainkudus.ac.id/id/eprint/1220

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