Nur Hisamduddin

Program Studi Akuntansi Fakultas Ekonomi, Universitas Jember

Eka Ayu Hilda Pricilia

Program Studi Akuntansi Fakultas Ekonomi, Universitas Jember

DOI: https://doi.org/10.19184/jauj.v11i2.1265 

ABSTRACT 

Presentation of financial statement from a Shariah entity is an accountability form which made by the entity to be informed the stakeholders-were associated to the entity. This study aims to find out the perceptions of the parties-were associated to shariah accounting or shariah entity about fair dan true in financial statement presentation of shariah entity. This study is a qualitative research with descriptive data and triangulation analysis. The kind of data in this study is primary data which get from direct interview. The result of this study show that there are some senses about using fair and true terminology, which in compilate and present a financial statement for shariah, fair and true must be used together in order to obtain information that fit with event based on agreement, without manipulation information, and without disobeying the rule of Allah SWT. It was shown by the perceptions from the informants in research proccess. This study can be the refference for standard maker in repairing the existence standard or for academicians, practicians, and Islamic teachers as the first step to re-examine the existence standard.

Keywords: Perception, presentation, financial statement, shariah entities, fair, true.

ABSTRAK

Penyajian laporan keuangan dari suatu badan usaha syariah merupakan bentuk pertanggungjawaban yang dibuat oleh badan usaha tersebut untuk menginformasikan para pemangku kepentingan yang terkait dengan badan usaha tersebut. Studi ini bertujuan untuk mengetahui persepsi pihak-pihak yang terkait dengan akuntansi syariah atau badan usaha syariah tentang keadilan dan kebenaran dalam penyajian laporan keuangan badan usaha syariah. Studi ini merupakan penelitian kualitatif dengan data deskriptif dan analisis triangulasi. Jenis data dalam penelitian ini adalah data primer yang diperoleh dari wawancara langsung. Hasil penelitian ini menunjukkan bahwa terdapat beberapa pandangan tentang penggunaan terminologi keadilan dan kebenaran, yang dalam menyusun dan menyajikan laporan keuangan untuk syariah, keadilan dan kebenaran harus digunakan bersama-sama untuk memperoleh informasi yang sesuai dengan kejadian berdasarkan kesepakatan, tanpa manipulasi informasi, dan tanpa melanggar aturan Allah SWT. Hal ini ditunjukkan oleh persepsi dari informan dalam proses penelitian. Studi ini dapat menjadi referensi bagi pembuat standar dalam memperbaiki standar yang ada atau bagi akademisi, praktisi, dan guru agama Islam sebagai langkah pertama untuk meninjau kembali standar yang ada.

Keywords: Persepsi, presentasi, laporan keuangan, syariah entitas, adil, benar.

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