Sharia Compliance Report Disclosure in Islamic Accounting Based Dakwah Transparency
- 10.2991/aicar-18.2019.35How to use a DOI?
- dakwah transparency; compliance; Islamic Sharia; disclosure
Sharia compliance statements disclosure in accounting of Islam can be the answer to the question of the sharia of the Islamic bank transactions, for this to be a doubt moslem societies. This research aims to develop a form of sharia compliance disclosure statements that shows accountability to God and society in the dimensional dakwah from sharia people’s credit bank (BPRS). This bank is called in Indonesian as Bank Perkreditan Rakyat Syariah (BPRS). BPRS which is the site of this research is BPRS Harta Insan Karimah (BPRS HIK). This research is qualitative research using primary and secondary data. Informants in this study as many as 5 informants. The method used is krida dakwah by using the concept of dakwah’s Muhammad Natsir as analytical tools. Results of the study showed that as long as this commitment remains in dakwah BPRS HIK through Islamic business. This is apparent from the Mission of the BPRS HIK has commitment in dakwah rahmatan lil alamin. That commitment gave birth to the spiritual values of dakwah transparency over Sharia compliance disclosure BPRS HIK from the side of the information economy but in refers sharia information opinions of sharia supervisory board (DPS). Based on the findings, the authors produce a sharia compliance disclosure integrative between material values and spiritual preaching transparency.
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Dahlifah Dahlifah AU - Iwan Triyuwono AU - Aji Dedi Mulawaran AU - Roekhudin PY - 2019/02 DA - 2019/02 TI - Sharia Compliance Report Disclosure in Islamic Accounting Based Dakwah Transparency BT - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018) PB - Atlantis Press SP - 165 EP - 168 SN - 2352-5428 UR - https://doi.org/10.2991/aicar-18.2019.35 DO - 10.2991/aicar-18.2019.35 ID - Dahlifah2019/02 ER -