Main Article Content


Shari’ a accounting, at level ontology and epistemology there is agreement of among expert of accounting that shari’a accounting differs from conventional accounting. But, in methodologies level there are still difference of opinion among expert of shari’a accounting. This article is striving to find shari‘a accounting methodologies. Especially, express accounting principles having ideology value coming from shari‘a, also its can synergy with process behavior of people (habitus) taking place in Indonesia. Thereby, will be obtained principle and procedure shari’a accounting coming from Islam and easy to be application.

Keywords: akuntansi syari’ah, metodologi, nash, habitus, dan teorisasi.

Article Details