L. Tri Lestari, Tri Lestari (2016) Zakat (Tithe) In Shariah Accounting Perspective. IOSR Journal of Business and Management (IOSR-JBM), 18 (4). pp. 8-12. ISSN 2319-7668.
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Abstract
: Company as Corporation, like in individual has right to have company property in developing it and receive profit from company property as well. So that it must be the the company has its obligation to pay tithe (zakat).Sharia Accounting Perspective for Company, the aim is in order to carry out tithe appropriately, it is to purify company property or individual property to the bussiness that has been done, based on Ilahiyah (Godlike) reality and it can provide welfare to the poor who have difficult time in economic difficulty.The Method in accordance with sharia regard to tithe (zakat) that has to be paid is not situated on the result of company activities. It is, however, situated on thought about property. Profit is assessed as well as the raising of property, so that it is assumed as a part of property that must be paid for the tithe (zakat). Keyword: property, accounting, shariah, tithe
| Item Type: | Article |
|---|---|
| Subjects: | Accounting Accounting |
| Divisions: | ?? sch_man ?? |
| Depositing User: | Rinawati ubhsby |
| Date Deposited: | 12 Jul 2019 02:42 |
| Last Modified: | 12 Jul 2019 02:42 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/44 |
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