Cash Basis Vs Accrual Basis dalam Pengambilan Keputusan pada Entitas Syariah
DOI:
https://doi.org/10.59188/jurnalsostech.v3i5.734Keywords:
cash basis, accrual basis, pengambilan keputusanAbstract
Akuntansi accrual basis dan cash basis sebenarnya tidak begitu relevan dipertentangkan. Keduanya adalah saling mengisi atau komplementer, cash basis akan melahirkan informasi tentang likuiditas yang sangat berguna bagi para pengambil keputusan. Akuntansi accrual basis sangat perlu untuk menyusun laporan laba rugi dan laporan posisi keuangan (Neraca) karena lebih mencermikan keadaan perusahaan sehingga kinerja perusahaan lebih terukur. Namun pada praktek Akuntansi Keuangan Syariah memang memiliki karakter khusus yang berbeda dengan praktek akuntansi konvensional, sehingga membutuhkan kajian lebih lanjut dan peraturan yang lebih memperjelas lagi batasan-batasan sejauh mana basis akrual dalam praktek akuntansi konvensional dapat berlaku juga pada Akuntansi Keuangan Syariah.
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