Principles of Accounting Calculations in Sharia Banking

Authors

  • Suci Mardiyah Universitas Pahlawan Tuanku Tambusai
  • Syafnur Muhammad Rizky Universitas Pahlawan Tuanku Tambusai
  • Mifta Hasda Universitas Pahlawan Tuanku Tambusai
  • Hidayat Hidayat Universitas Pahlawan Tuanku Tambusai
  • Wahyu Febri Ramadhan Sudirman Universitas Pahlawan Tuanku Tambusai
  • Rinda Fithriyana Universitas Pahlawan Tuanku Tambusai

DOI:

https://doi.org/10.69693/general.v1i2.8

Keywords:

accounting principles, profit and loss sharing, sharia banking

Abstract

Introduction: This article aims to provide a better understanding of Accounting Principles in Islamic Banking.

Methods: The research method used is the literature research method or literature review. The purpose of literature research is to understand existing understanding of a research topic, identify knowledge gaps, and provide a conceptual basis for further research.

Results:  The research results provide a better understanding of the calculations and accounting treatment of sharia banking products, as well as discussing the importance of compliance with Islamic sharia principles in sharia banking operations.

Conclusion and suggestion: This article highlights the importance of research and a deeper understanding of calculations and accounting treatment in sharia banking products to strengthen accounting practices following sharia principles. The implication of this article is to increase understanding and awareness of sharia banking among the wider community. With a better understanding of how Islamic banking operates and how their financial products and services are managed accounting, people can make smarter financial decisions that comply with sharia principles.

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Published

2024-05-14

How to Cite

Mardiyah, S., Rizky, S. M., Hasda, M., Hidayat, H., Sudirman, W. F. R., & Fithriyana, R. (2024). Principles of Accounting Calculations in Sharia Banking. General Multidisciplinary Research Journal, 1(2), 44–55. https://doi.org/10.69693/general.v1i2.8

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