EKSISTENSI NILAI-NILAI AKUNTANSI SYARIAH (STUDI PADA PRAKTISI PERBANKAN SYARIAH DI PT. BANK MUAMALAT CABANG KENDARI)

HAMSAH B IDRIS, Nim. 14020106053 (2018) EKSISTENSI NILAI-NILAI AKUNTANSI SYARIAH (STUDI PADA PRAKTISI PERBANKAN SYARIAH DI PT. BANK MUAMALAT CABANG KENDARI). Skripsi thesis, IAIN Kendari.

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Abstract

Hamsah B Idris, Nim. 14020106053, "The Existence of Islamic Accounting Values (Study of Sharia Banking Practitioners in the Kendari branch of PT Bank Muamalat Tbk)", (Supervised by: Dr. Husain Insawan, M.Ag and Nur Jannah, S.Kom, M.Pd).This thesis examines the existence of sharia accounting values for practitioners at the Kendari branch of PT Bank Muamalat Tbk, with the aim of knowing (1) How practitioners understand the values of sharia accounting at the PT Bank Muamalat Tbk Kendari branch. (2) How to implement the values of syriah accounting conducted by practitioners at PT. Bank Muamalat Tbk Kendari Branch. The value of the Sharia Accounting in question is Humanist, Emancipatory, Transcendental, and Teleological. This type of research is qualitative descriptive research with the object of research are practitioners at the PT Bank Muamalat Tbk Kendari branch. The technique of data collection is done by distributing questionnaires, observations which are direct observations in the field, Interviews are conducting interviews directly by conducting question and answer, Documentation that is recording documents relating to the things studied. Data processing techniques are editing, categorization and interpretation. The results showed that the understanding of Kendari Branch PT Bank Muamalat Tbk practitioners on sharia accounting values was very adequate as seen in the percentage of questionnaire calculation results of 95% human value, 86% emancipatory value, 88% transcendental value, and 89% teleological value. Practitioners' implementation of Islamic Accounting Values can be seen in the basic concepts of each value as follows. Humanitarian values can be implemented well seen in the application of human sharia aqad-aqad and social transactions in the form of education and da'wah between practitioners and customers. The emancipatory value is not implemented properly because practitioners have not been able to construct conventional accounting and still apply positive accounting methods. Well implemented Transcendental Values seen in practitioners have an open attitude in doing business activities and using intuition as a means of consideration in activities. Teleological values are well implemented with the application that emphasizes Islamic ethics in conducting business activities for the realization of overall prosperity

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Eksistensi Nilai-nilai Akuntansi Syariah
Subjects: Ekonomi Islam
Divisions: Fakultas Ekonomi dan Bisnis Islam > Prodi Perbankan Syariah
Depositing User: Siti Sabania Mariona
Date Deposited: 08 Jan 2019 03:18
Last Modified: 08 Jan 2019 03:18
URI: http://digilib.iainkendari.ac.id/id/eprint/1511

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