" IMPLEMENTATION OF SHARIA ACCOUNTING IN AGRICULTURAL BUSINESS”
Keywords:
Accounting, Agriculture, ShariaAbstract
Accounting research in Agriculture is still very minimal, even though this sector is the majority in Indonesia. This research was conducted to describe the process of sharia transactions in agriculture. This study uses a descriptive qualitative approach. The data obtained from observation, interviews, and documentation. The result of study show that there are among farmers mudharabah (mukabarah), ijarah, and rahn transaction. The transactions are carried out of brotherhood, fairness and the common good.
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