Perumusan Konsep Entitas Akuntansi Islam
Conventional accounting is developed in capitalistic culture environment. Owner is as centre of firm. In other way, Islamic cultural is different with capitalistic culture. In Islamic business, society is centre of business, business for the society, the owner should not be centre of business. Business must be self reliant, it can do anything as person. So, Islamic accounting business entity must different with conventional accounting business entity.
Keyword: Islamic accounting, conventional accounting, and business entity concept.