Abstract
The purpose of this research is to have a deeper look at the practice of public appraisers at the Public Appraisal Services Office (KJPP) X, in carrying out the revaluation of fixed assets, mainly related to Islamic values by using Shari’ah Enterprise Theory. The research method used a qualitative approach with case study analysis techniques. The results of this study indicate that the scope of the KJPP assignment is still not in accordance with the Shari'ah Enterprise Theory
Highlights
The purpose of this research is to have a deeper look at the practice of public appraisers at the Public Appraisal Services Office (KJPP) X, in carrying out the revaluation of fixed assets, mainly related to Islamic values by using Shari‟ah Enterprise Theory
The role of parties related to accounting is no less significant, for example this research is related to the role of public appraisers who have obtained permission from the Minister of Finance of the Republic of Indonesia Number 101 / PMK.01 / 2014 to provide services as an asset revaluation appraiser
The contradictions of conventional accounting from an Islamic perspective are; First, conventional accounting does not recognize the existence of religious and metaphysical interference and places humans as absolute power owners in decision-making and its main objective is to achieve maximum profit, in contrast to accounting based on sharia which is based on sharia rules that come from Allah and associated with worship and blessings and there is an accountability to God
Summary
The purpose of this research is to have a deeper look at the practice of public appraisers at the Public Appraisal Services Office (KJPP) X, in carrying out the revaluation of fixed assets, mainly related to Islamic values by using Shari‟ah Enterprise Theory. The role of parties related to accounting is no less significant, for example this research is related to the role of public appraisers who have obtained permission from the Minister of Finance of the Republic of Indonesia Number 101 / PMK.01 / 2014 to provide services as an asset revaluation appraiser. This secular accounting system contradicts the Islamic concept. Grasskamp emphasized that HBU is a concept that contains elements of personal rather than social benefits
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