Sharia Banking Accounting: A Study of Posting Theory on the Sharia Banking Balance Sheet

  • Robi Anwar UIN Fatmawati Sukarno Bengkulu
  • Sherin Meliana
Keywords: Accounting, Islamic Banking, Balance Sheet

Abstract

Islamic bank accounting is a financial calculation process starting from collecting funds to channeling funds. Every collection of funds carried out by Islamic banks has accounts that are different from conventional banks, such as the collection of financial accounting reports at Islamic banks (balance sheet). The method used is library research, namely collecting data or scientific papers related to the object of research or collecting data that is literature.

References

Yaya, R., Martawireja, A. E., & Abdurahim, A. (2009). Akuntansi Perbankan Syariah: Teori dan Praktik Kontemporer. Penerbit salemba empat.
Sufyati, H. S., Senoaji, F., Nasrun, M., Santoso, A., Alamanda, A. R., Kunda, A., ... & Munandar, A. (2022). Akuntansi Perbankan Syariah. Get Press.
Putra, S., Hartoto, H., Misno, M., Abidin, Z., Fitri, S. A., Ikit, I., ... & Nasution, R. S. A. (2022). AKUNTANSI PERBANKAN SYARIAH.
Published
2024-01-23
How to Cite
Anwar, R., & Meliana, S. (2024). Sharia Banking Accounting: A Study of Posting Theory on the Sharia Banking Balance Sheet. Sharia Economic and Management Business Journal (SEMBJ), 4(1), 12-18. https://doi.org/10.62159/sembj.v4i1.1184
Section
Articles