ISGIYARTA, Jaka (2011) PERUMUSAN TUJUAN LAPORAN KEUANGAN ISLAMI: PENDEKATAN HUKUM DASAR ISLAM. JURNAL RISET AKUNTANSI TERPADU, 4 (7). pp. 1-7. ISSN 1979 - 682X

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Abstract

Financial reporting objective does not escape the truth values that are believed by some people. Conventional accounting was developed in a capitalist culture, so the objective of financial statements in conventional accounting can not be separated from the values of capitalism itself, the interests of corporate owners is a priority the establishment of corporate.
Islamic society, the values of life should refer to the Qur'an and Al-Hadith. Thus the objective of financial statements must refer to the values of truth in the Qur'an and Al- Hadith. Islamic financial reporting objectivse there are three, namely: sustainability efforts, contributions entities to the public, and corporate compliance to the laws of Islam.
Deductive approach is used to develop objectives of accounting. Al-Qur’an and Al-Hadith are a primary source to develop objective of accounting.

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