Accounting evolution? Is accounting concepts match to Syariah Principle? My friend’ s research try to observe and explore more about Syariah Accounting. Thanks to Aristoadi for your kind contribution.

Author: Arsitoadi Widagdo, SE

The Purpose of this research is to observing accounting objective and the derivation, such as basic concept, principles, and assumption, to the appropriateness of the syariah principle/justice.

Qualitative method with literature study is being used by this research. Literature study is used to research the process of evolution accounting objective forms in positive and normative perspective.

This research proposing socio – economic as the accounting objective replacing the previous objective, decision – usefulness, in writer, some of accounting researcher and practitioner are more justness and appropriate as an objective accounting. Beside that, there is a financial accounting form that suitable with socio- economic objective and the derivation, principles, assumptions, and basic concept, and already been applied by some organization.




Keyword:        Objective Accounting, Socio – Economic, Decision – Usefulness, Justness


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