Available online: https://journals.researchsynergypress.com/index.php/ijeiis International Journal of Emerging Issues in Islamic Studies (IJEIIS) ISSN 2807-2049(Online)| 2807-2057 (Print) Volume 2 Number 1 (Year): 48-57 Corresponding author fikandi7@gmail.com DOI: 10.31098/ijeiis.v2i1.959 Research Synergy Foundation ANALYSIS OF ISLAMIC BANKING ACCOUNTING BARRIERS IN SAMARINDA CITY Andi Fika Widuri, Nandang Ihwanudin, Nunung Nurhayati Faculty of Economics and Business, Universitas Islam Bandung, Indonesia Abstract At the age of 20 years of Islamic banking, it turns out that the existence of LKS cannot be separated from public criticism. Most of them still conclude that the mechanism of Islamic banking is no different from conventional; this condition must be straightened out. This study aims to analyze what are the main factors that hinder the development of Islamic banking accounting in Samarinda City. The research method used is a transcendental phenomenological approach because the aim of the researcher is to explore the public's view of Islamic banking and Islamic accounting. Then, the informants were practitioners (managers of financial institutions), the standard setting board (DSAS), and academics (students from Mulawarman University). The practitioners chosen by the researchers were representatives from several macro-level Islamic commercial banks and several LKMSs such as BPRS and BMT located in Samarinda City, East Kalimantan. From the results of the study, it was found that the stereotype of the public who thinks that Islamic accounting is not substantially different from conventional accounting is true. The fundamental problem that causes deviations from sharia practice from Islamic law is the human resource factor. Their lack of understanding and reluctance to understand sharia in a holistic manner makes the practice of sharia seen as the result of duplication of conventional accounting. Keywords: Islamic Banking, Islamic Banking Accounting, Inhibiting Factors of Islamic Accounting This is an open access article under the CC–BY-NC license. INTRODUCTION Islamic banking accounting is a method of recording or bookkeeping finances in the banking environment that holds sharia principles. The role of Islamic banking accounting has an effect that can currently be felt by customers who use Islamic banking products. In practice, Islamic banking accounting is able to apply accounting that is commonly used in conventional banking; the only difference is the existence of sharia elements when classification, summarization, reporting, analysis, transactions, and matters related to finance (Chapra, 199). The business contained in Islamic banking is engaged in the financial services business, which, although it bears the name sharia, still adheres to the rules set by Bank Indonesia. The practice of sharia financing has been practiced since the time of the Prophet Muhammad SAW, were at that time, there were money lending activities in terms of business, remittance services, and asset storage. These activities are now being re-implemented while still adopting the prophet's practice to be in accordance with sharia provisions. Islamic banking accounting documents incoming financial journals with funding, and outgoing financial journals called financing. mailto:fikandi7@gmail.com International Journal of Emerging Issues in Islamic Studies (IJEIIS), Vol. 2 (1), 48-57 Analysis Of Islamic Banking Accounting Barriers In Samarinda City Andi Fika Widuri, Nandang Ihwanudin, Nunung Nurhayati │ 49 ISSN 2807-2049(Online)| 2807-2057 (Print) The growth of Islamic banking in Indonesia needs to be balanced with operational socialization carried out by sharia-based banks; this is done so that prospective service users can understand the concepts offered, such as profit sharing and their effect on financial statements. Therefore, literacy is needed to be related to the application of accounting in Islamic banking. Sharia accounting presents a social reality based on religion, not just looking for profit (Triyuwono, 2013). In the age of Islamic banking, which is the 20th year, it turns out that the existence of LKS cannot be separated from public criticism. Most of them still conclude that the mechanism of Islamic banking is no different from conventional (Zaidi, 2012; Primasari, 2010). They further revealed that it turns out that LKS is just a conventional institution that uses Arabic for the identification of its products and transactions. It is this condition that needs to be straightened out. In addition to the problem of people's views on the similarity of LKS practices with conventional schemes above, the next problem that arises as a multiplier effect is the highlight of Islamic accounting with conventional accounting. It turns out that most of the public, both practitioners and academics, concluded that Islamic accounting is the result of duplication of conventional accounting (Harahap, 2001; Kamayanti and Parwita, 2008). The product of the passionate desire to practice sharia is reflected in the launch of sharia PSAK standard No. 59 concerning Islamic Banking Accounting which was ratified by the Financial Accounting Standards Board on May 1, 2002, and took effect on January 1, 2003. Five years later, this standard was replaced by PSAK sharia 101- 106 on June 27, 2007, and took effect on January 1, 2008. The fundamental difference between PSAK 59 and the latest PSAK lies in its designation, where PSAK Syariah 1010-106 is not only intended for Islamic bank entities but also for conventional entities. The interesting thing that researchers want to get from the above phenomenon is, first, the emergence of a desire to know the reason why the underlying stereotype of society still considers that Islamic banking is no different from conventional banking. Second, as a multiplier effect of the first question, the researcher wants to know the results of the analysis on the part of academics and standard compilers of public stereotypes that consider that Islamic accounting is not substantially different from conventional accounting. The lack of understanding of the Islamic financial transaction mechanism and moreover fostered by a sense of indifference to try to understand the sharia mechanism will eventually result in a public conclusion that it turns out that Islamic banking practices are no different from conventional and the same is the case with Islamic accounting. This is the phenomenon that occurs in society. The human resources intended in this study include practitioners (LKS managers), standards compiling boards, and academics. We can imagine that if the three parties who play an important role in the development of sharia do not understand the sharia system, then it is certain that sharia in this country will not be able to develop rapidly to compete with other Muslim countries. The phenomenon of public stereotypes that still tend to equate Islamic banking practices and conventional and Islamic and conventional accounting is what researchers want to explore. There are two possible reasons why this may happen. First, whether it is the wrong human resources (practitioners) because of their lack of understanding of the procedures of sharia schemes and sharia PSAK, or the second reason, it is precisely the wrong standard (PSAK Syariah) because it is considered not implementation and even the public considers sharia PSAK to be non-shariah. An intriguing question. This research is very interesting because it is a place for arguments from practitioners, standard compilers, and academics. International Journal of Emerging Issues in Islamic Studies (IJEIIS), Vol. 2 (1), 48-57 Analysis Of Islamic Banking Accounting Barriers In Samarinda City Andi Fika Widuri, Nandang Ihwanudin, Nunung Nurhayati 50 │ ISSN 2807-2049(Online)| 2807-2057 (Print) LITERATURE REVIEW 1. Definition of Sharia Bank Accounting Islamic Banking Accounting is an art of recording, classifying, summarizing, reporting, and reporting in a certain way and in monetary measures, transactions, and events that are generally financial in nature based on Islamic values aimed at providing quantitative information of a financial nature about an Islamic banking financial business as a basis for decision making for its users (Nurhayati, 2019). The definition of Islamic banking accounting is not much different from the definition of Islamic accounting and conventional accounting, only adding to the word banking, which is the object of discussion. Sharia banking is regulated by 2 (two) compliances, namely sharia compliance as stated by the Fatwa of the National Sharia Council (DSN) and operational compliance as stated in the Regulation of Bank Indonesia (Tabe, 2013). These two compliances must go hand in hand and align in running the banking business. 2. Accounting Objectives of Islamic Banks Financial accounting is mainly concerned with providing information to assist users in decision-making. Those who deal with Islamic banks have concerned about obeying and seeking the blessings of Allah in their financial and other affairs. In detail, the accounting objectives of Islamic banks are (Ilyas, 2017): 1. Determining the rights and obligations of related parties, including rights and obligations derived from unfinished transactions and or other economic activities, in accordance with sharia principles based on the concept of honesty, justice, policy, and compliance with Islamic business values 2. Providing financial information that is useful to report users in decision making; and 3. Improve compliance with sharia principles in all transactions and business activities 3. Basic Framework for The Preparation and Presentation of Islamic Bank Financial Statements The Basic Framework for the Preparation and Presentation of Bank Financial Statements, published by IAI in 2001, contains the characteristics and users and the need for information about Islamic banks. Then also explained the purpose of financial accounting, the purpose of financial statements, the basic assumptions used, the qualitative characteristics of financial statements, and finally, the elements of financial statements. The elements of the financial statements consist of Owner's Equity, Income Statement, Bound Investment Change Report, Report on the source and use of Zakat, Infaq, and Sadaqah funds, and Report on the Source and Use of Al Qardhul Hasan Funds. The standards used by IAI still refer to conventional accounting standards (Gambling and Karim, 1991; Khan, 1994; Adnan and Gaffikin, 1998). This can be seen from their activities that only provide additional points from conventional accounting but do not make substantial changes to conventional accounting standards. Their assessment considers that there is nothing to be denied from conventional accounting standards. International Journal of Emerging Issues in Islamic Studies (IJEIIS), Vol. 2 (1), 48-57 Analysis Of Islamic Banking Accounting Barriers In Samarinda City Andi Fika Widuri, Nandang Ihwanudin, Nunung Nurhayati │ 51 ISSN 2807-2049(Online)| 2807-2057 (Print) 7. Criticism of SHARIA PSAK Criticism of SHARIA PSAK Reviewed from Pragmatic Sharia Accounting The pragmatic accounting flow, according to Mulawarman (2008), considers some conventional accounting concepts and theories to be used with some modifications. Modifications are made for pragmatic purposes, such as the use of accounting in Islamic companies that require the legitimacy of reporting based on Islamic values and sharia purposes. The conventional accounting accommodation is indeed patterned in accounting policies such as accounting and auditing standards for Islamic Financial Institutions issued by AAOIFI internationally and PSAK No. 59 or the latest PSAK 101-106 in Indonesia. This can be seen, for example, in the purpose of pragmatic flow shari'a accounting, which is still guided by conventional accounting goals with changes in modifications and adjustments based on sharia principles. The purpose of accounting here is more of a liability approach, based on entity theory with limited accountability. When reviewed further, regulations regarding the form of financial statements issued by AAOIFI, for example, in addition to issuing a form of financial statements that are no different from conventional accounting (balance sheets, income statements, and cash flow statements), also stipulate several other reports such as analysis of financial statements regarding the source of funds for zakat and their use, analysis of financial statements regarding earnings or expenditures that are prohibited based on Shari'a, social responsibility report of Islamic banks, as well as reports on human resource development for Islamic banks (Harahap, 2008). AAOIFI provisions take precedence over economic interests, while sharia, social and environmental provisions are additional provisions. The impact of the loose AAOIFI provisions opens up opportunities for sharia banking to attach importance to economic aspects rather tha n sharia, social and environmental aspects. Research conducted by Hameed and Yaya (2003) empirically examined the practice of Islamic banking financial reporting in Malaysia and Indonesia. Based on AAOIFI standards, companies, in addition to making financial statements, are also required to disclose the analysis of financial statements related to the source of zakat funds and their use, social and environmental responsibility reports, and human resource development reports. However, the findings of Hameed and Yaya (2003) show that Islamic banks in both countries have not implemented accounting and reporting practices that comply with AAOIFI standards. There are five possibilities why financial statements are not purely carried out in accordance with sharia regulations. First, almost all Muslim countries are former Western colonies. As a result, Muslims studied Western education and adopted Western culture. Second, many Islamic banking practitioners are pragmatically minded and different from Islamic ideals that lead to the welfare of the people. Third, Islamic banks have stood in a secularist-materialist-capitalist economic system. Fourth, the orientation of the Shari'a Supervisory Board emphasizes the formality of fiqh more than its substance. Fifth is the qualification gap between practitioners and sharia experts. Practitioners better understand the western system but are weak in sharia (Harahap, 2008). International Journal of Emerging Issues in Islamic Studies (IJEIIS), Vol. 2 (1), 48-57 Analysis Of Islamic Banking Accounting Barriers In Samarinda City Andi Fika Widuri, Nandang Ihwanudin, Nunung Nurhayati 52 │ ISSN 2807-2049(Online)| 2807-2057 (Print) Criticism of Sharia PSAK In View of Idealistic Sharia Accounting The idealistic Islamic Accounting stream, on the other hand, sees accommodations as too "open and loose" and clearly unacceptable. Some of the reasons put forward, for example, the philosophical foundations of conventional accounting are representations of a capitalistic, secular, and liberal Western worldview dominated by profit interests. Such a philosophical foundation clearly affects the basic theoretical concepts of the form of technology, namely financial statements and modern accounting concepts based on entity theory (such as the presentation of income statements and the use of going concern in PSAK No. 59) and is the embodiment of the Western worldview (Mulawarman, 2008). The purpose of sharia accounting financial statements in sharia PSAK still leads to the provision of information. What distinguishes sharia PSAK from conventional accounting, there is additional information related to economic decision-making and compliance with sharia principles. In contrast to the idealistic (philosophical-theoretical) goals of Islamic accounting, it leads to broader accountability. The basic theoretical concept of accounting that is close to Islamic values and objectives according to the idealistic flow is enterprise theory because it emphasizes broader accountability. Furthermore, Slamet (2001) has an assessment that enterprise theory contains the values of justice, truth, honesty, trust, and accountability. However, enterprise theory is still "mundane" and does not have the concept of Tawhid (Slamet 2001). In contrast to sharia enterprise theory, it is based on the premise claims that man is khalifatullah fil ardh who carries the mission of creating and distributing welfare for all humans and nature. Therefore, this sharia enterprise theory encourages to realize the value of justice for humans and the natural environment (Triyuwono, 2009). the interpretation of sharia theory in practice in the field. RESEARCH METHOD Researcher uses a transcendental phenomenological approach because the researcher's goal is to explore the public's views on Islamic banking and Islamic accounting. Before conducting empirical research, the literature review is the initial stage for researchers. After that, empirical research was then carried out by selecting informants who included practitioners (managers of financial institutions), standards drafting boards (DSAS), and academics (Mulawarman University students). The practitioners chosen by the researchers are representatives of several macro-level Islamic commercial banks and several MFIs such as BPRS and BMT located in Samarinda City, East Kalimantan. FINDINGS AND DISCUSSION Point 1 It is no longer an open secret that in the sharia muamalah transaction between theory and practice, there is often a misalignment (Shakhroza, 2007). A theory or model is arranged as perfectly as possible with the aim of avoiding the possibility of cheating. Unfortunately, the "perfection" of the drafting of this model was destroyed by the phenomenon of different field conditions as well as human resource factors, allegedly being the cause. International Journal of Emerging Issues in Islamic Studies (IJEIIS), Vol. 2 (1), 48-57 Analysis Of Islamic Banking Accounting Barriers In Samarinda City Andi Fika Widuri, Nandang Ihwanudin, Nunung Nurhayati │ 53 ISSN 2807-2049(Online)| 2807-2057 (Print) This misalignment also occurred in the implementation of the sharia PSAK version of the financial report model, which was published by IAI in 2011. The discrepancy between the sharia PSAK standards and their implementation in the banking industry has become one of the targets of criticism for sharia thinkers/observers, especially PSAK number 100 concerning the Basic Framework for the Preparation and Presentation of Financial Statements and number 101 concerning the Presentation of Islamic Financial Statements. As a product of the results of human thought that wants "perfect" conditions, the chance of a deviation between the standards and practices of sharia PSAK is inevitable. This was conveyed by Mr. A, one of the members of DSAK IAI Samarinda City, as follows: "Actually, what is happening in banking practices today, is very different from the standards we formulated. Some examples of forms of deviation can be seen from the practice of using projections to determine the amount of credit flow (time value of money), then in mudharabah transactions, when there is a Force Majeure of third parties, it should be the bank party, but in practice, it is still the entrepreneur as a third party who bears the loss. Whereas in the sharia PSAK rules, this is not allowed". We, as external parties from the community that formulated the sharia PSAK financial statement model, will provide justification that what is to blame is the Islamic financial institutions that do not implement the established principles. The public has been assuming that the non- implementation of sharia PSAK is due to human resource factors that are not aware of the sharia field. Another reason is alleged that the "standard" that is born is indeed not implemented, so the theory or standard is considered a rule that applies in heaven (heavenly), while what the practitioner needs is a theory that can be practiced in the (mundane) world. The above reasons turned out to be linear. "In my opinion, the reason why in our country sharia is less able to develop like other countries such as Malaysia is that people are not so aware. When the leader of an Islamic banking institution is not aware of sharia, then the overall mechanism in it will definitely not be sharia even though we have closed the loophole of possible fraud through the formulation of the Islamic financial statement model as stated in the sharia PSAK.". This statement is the view of the standard drafting party, which considers that the failure of the implementation of sharia PSAK is due to hr factors. He is well aware that the sharia PSAK standards that have been published are not fully implemented. According to him, there are 3 factors that influence the successful implementation of standards, namely: regulations, implementers (HR), and community. The regulation, in this case, is related to the regulations set by the government (Bank Indonesia) regarding the operational implementation of Islamic financial institutions. Islamic financial institutions, as implementers of standards, are only authorized to carry out their funding and financing activities within the corridor of government regulations. Therefore, if the regulations born by the government are still far from the provisions of sharia regulations, it is certain that the operations of Islamic banking institutions spread throughout Indonesia will also be far from sharia. Furthermore, the HR factor also determines the extent to which a standard can be implemented in accordance with the theory. Although a standard has been prepared as perfectly as possible, when human resources, especially institutional leaders, do not have sufficient sharia competence or have not been able to internalize sharia in their mindset, then there must still be loopholes to return to conventional practice. International Journal of Emerging Issues in Islamic Studies (IJEIIS), Vol. 2 (1), 48-57 Analysis Of Islamic Banking Accounting Barriers In Samarinda City Andi Fika Widuri, Nandang Ihwanudin, Nunung Nurhayati 54 │ ISSN 2807-2049(Online)| 2807-2057 (Print) Point 2 The last factor that contributes to the implementation of standards is the public as consumers of financial statements prepared by Islamic financial institutions. Indirectly, this community acts as an observer of the conformity between the substance of the standard and the sharia system and assesses the conformity of the practice with the sharia standard. This is what is happening now, where sharia thinkers and practitioners are starting to emerge who criticize both the sharia PSAK standards launched by IAI and criticism of the gap between sharia standards and practices. In exploring information about the gap between the theory and practice of sharia PSAK, in addition to using informants from standard drafting parties, researchers also involve practitioners, as stated in the research methodology chapter. Mr. B, a practitioner who served as a director of the Samarinda City branch of Mega Syariah bank for the last 4 years, where previously he served as Director of a conventional bank BCA for almost 8 years as the first informant. Responding to the phenomenon of the gap between the theory and practice of sharia PSAK, he explained: "When I was appointed as director of the Islamic bank Mega, I was asked by the Director at that time about what the purpose of this institution was when I was appointed as the new director. Is it profit-oriented, social, or what does it looks like? Yes, I answer profit-oriented because if it's social, it's not a way to go." Sharia, which is interpreted not only as profit-oriented but also falah oriented, which means aiming for prosperity in the world and happiness in the hereafter, does not seem to be in line with the meaning of sharia in his mindset. Analyzing Mr. B's presentation above, researchers can conclude that there is no substantial difference between the Sharia and conventional systems in running Islamic financial institutions. The most important thing, according to him, is how's the institution going concern with high profits. A "forced" sharia system is integrated into a more settled conventional system; it will not create change holistically. Sharia is not only interpreted by simply avoiding usury or sharia, not only by carrying out profit sharing, but it is more fundamental than that. The difference in conceptual frameworks (frameworks) is the basis for the difference between the two. Another practitioner, namely the manager of the MFIS at one of the Al-Kautsar BMT in Samarinda, the researcher tried to explore the practice of sharia in the institution. From the manager's presentation, according to his assessment, the sharia practices have been carried out in accordance with sharia principles. Similarly, from the researcher's assessment that there are no problems with sharia practices in the BMT, but there are other things that he revealed regarding his difficulties in terms of preparing financial statements. The lack of expertise (skills) possessed by BMT management personnel regarding the preparation of financial statements has made the financial statement model that it compiled uninformative. When the researcher asked about the sharia PSAK standard, especially number 101, concerning the Presentation of Islamic Financial Statements, the manager immediately said that the preparation of his financial statements was not prepared in accordance with these guidelines. The reason revealed is the lack of skills to understand and implement the sharia PSAK no. 1. It turned out that this condition was not only experienced by BMT, who was chosen by the researcher as the International Journal of Emerging Issues in Islamic Studies (IJEIIS), Vol. 2 (1), 48-57 Analysis Of Islamic Banking Accounting Barriers In Samarinda City Andi Fika Widuri, Nandang Ihwanudin, Nunung Nurhayati │ 55 ISSN 2807-2049(Online)| 2807-2057 (Print) informant, but based on his information as a practitioner who often coordinates with all BMT throughout Samarinda City, he said that none of their financial statements were prepared like PSAK Syariah 101. For them, the standard is not implemented because it does not suit their needs. In between the heat of the discussion, he then showed the model of the financial statements he compiled. It does not look exactly the same as the financial statement model required in PSAK 101. However, he modified PSAK 101 with some adjustments. He said: "In my opinion, the financial statement model in the sharia PSAK is still not totally sharia. It can be seen there, in the report of the source and use of the benevolence fund still mixing up halal and haram sources, it has been so distributed together to the community as a social fund. In addition, there is also injustice in the mechanism for loss sharing". Not only stopping from explaining the non-sharia PSAK 101, but he also explained why the financial statements he compiled did not consist of nine components, namely balance sheets, income statements, cash flow statements, equity change statements, bound investment fund change reports, income, and profit sharing reconciliation reports, source, and use and zakat reports, source and use reports of funds and notes to financial statements, however, he only compiled the balance sheet, income statement, and balance sheet and profit and loss details in one of his financial statements. The reason presented is due to the factor of complexity and complexity if the MFIS is required to follow it. On the other hand, institutions incorporated as cooperatives have no obligation to report to stakeholders like Islamic commercial banks because of the interest in attracting investors. One interesting statement from him at the end of our interview: "In vain, we compile financial statements that are as complicated as the sharia PSAK. People in the Cooperative Service as parties who receive cooperative accountability do not understand financial statements. I compile financial statements as simple as this; they don't understand the meaning of the (quantitative) financial statements that I submit. The report they saw was just a qualitative description, while the final financial statements were just a formality". Point 3 The recommendations chosen are not only from the side of practitioners and standard compilers but academics are also included. Another lecturer with a background in development economics, in a light discussion, confirmed the assessment that Islamic banking is not Shariah. Only the name is sharia, but the practice has not been able to escape the influence of sharia. The use of the lowest amount, which forces customers to pay off loan funds even in conditions of loss due to their accident, has made Islamic banking schemes further away from the real Islamic concept. Regarding Islamic banking accounting, one of his very interesting statements was conveyed, "in formulating sharia accounting, it should be sharia that enters accounting, not vice versa accounting that enters sharia". The instability of Islamic accounting now occurs because of accounting entering sharia, so the concept of sharia is "forced" to follow conventional accounting, which has been stuck in the minds of the wider community. Still, on academic informants, researchers are also hunting for information about the deviation of Islamic banking practices and Islamic accounting from holistic sharia concepts. Some postgraduate students of the Accounting Department, Faculty of Economics and Business, Mulawarman University, were targeted by informants. One of them recounted his experience when International Journal of Emerging Issues in Islamic Studies (IJEIIS), Vol. 2 (1), 48-57 Analysis Of Islamic Banking Accounting Barriers In Samarinda City Andi Fika Widuri, Nandang Ihwanudin, Nunung Nurhayati 56 │ ISSN 2807-2049(Online)| 2807-2057 (Print) dealing with Islamic banks when making loans. Nasabah was asked to prepare financial projections over the next few years. Another student said that PSAK sharia 102-106 is not syar'i. As it turns out, until the interview was conducted, there had been several students who had criticized PSAK Sharia starting from 101-106 in terms of its insolence. Not stopping there, students who are currently writing a Thesis are trying to continue critical efforts on sharia PSAK from a different side of the analysis. A remarkable contribution to making Islamic banking and Islamic accounting practices in accordance with Islamic law. CONCLUSION From the results of the empirical research above, two things can be seen, namely: first, it turns out that the assessment of Islamic banking practices in Samarinda City is still far from Islamic law is correct. This is true because it has gone through empirical proof by observation to the LKS and from the recognition of the perpetrator (Islamic banking manager). Second, the stereotype of society that considers that Islamic accounting is not substantially different from conventional accounting is correct. It is evident from the results of research on criticism of sharia PSAK conducted by academics, both lecturers and students. Third, from the results of the empirical research above, it turns out that the fundamental problem that causes the deviation of sharia practice from Islamic law is due to the HR factor. Their lack of understanding and unwillingness to understand sharia holistically does sharia practice considered as the result of duplication of conventional accounting. In the end, if conditions like this are ignored, then the glory of the people as expected in Islam is difficult to achieve. LIMITATIONS & FURTHER RESEARCH This research is limited by the results of interviews with respondents who cannot describe the obstacles to Islamic accounting that occurred in detail, only a description of the opinions of each expert. It is hoped that further research can expand and test further than this research. REFERENCES Alim, Mohammad Nizarul. 2011. “Akuntansi Syari.ah, Esensi, Konsep, Epistimologi dan Metodologi”. 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