Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia

Research Article

Perceptions Of Accountants And Prospective Accountants About Islamic Accounting Based On The Characteristics And Objectives Of Islamic Accounting

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  • @INPROCEEDINGS{10.4108/eai.8-10-2018.2288683,
        author={Henny Zurika Lubis and Ayu Sri Wahyuni},
        title={Perceptions Of Accountants And Prospective Accountants About Islamic Accounting Based On The Characteristics And Objectives Of Islamic Accounting},
        proceedings={Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia},
        publisher={EAI},
        proceedings_a={ICEMAB},
        year={2019},
        month={10},
        keywords={islamic accounting the characteristics of islamic accounting the purpose of islamic accounting},
        doi={10.4108/eai.8-10-2018.2288683}
    }
    
  • Henny Zurika Lubis
    Ayu Sri Wahyuni
    Year: 2019
    Perceptions Of Accountants And Prospective Accountants About Islamic Accounting Based On The Characteristics And Objectives Of Islamic Accounting
    ICEMAB
    EAI
    DOI: 10.4108/eai.8-10-2018.2288683
Henny Zurika Lubis1,*, Ayu Sri Wahyuni2
  • 1: University of Muhammadiyah Sumatera Utara, Jln. Mukhtar Basri No.3 Medan, Indonesia
  • 2: Department of Accounting, The Facukty Economic and Bisnis, Indonesia
*Contact email: hennyzurika@umsu.ac.id

Abstract

This study aimed to determine the perceptions of accountants and prospective accountants about Islamic accounting in terms of the characteristics and objectives of Islamic accounting. The research method used was a survey method with data collection techniques using questionnaires given to respondents where the respondents consisted of corporate accountants who worked on Islamic banks, accounting educators and accounting students from several Islamic universities in Medan.The techniques used to test hypotheses were one sample t-test, and independent sample t-test. Based on statistical tests performed, the findings of this study were: 1) Islamic accounting characteristics were not the same as conventional accounting characteristics according to the perceptions of corporate accountants, accounting educators and accounting students, 2) the purpose of Islamic accounting was not the same as conventional accounting according to the perceptions of corporate accountants, accounting educators and accounting students, and 3) there was no significant difference in perception among corporate accountants, accounting educators and accounting students about the characteristics of Islamic accounting and the purpose of Islamic accounting.