{"id":"https://openalex.org/W2908553606","doi":"https://doi.org/10.35448/jte.v13i2.4320","title":"MENILIK AKUNTABILITAS AKUNTANSI DARI BUDAYA ISLAM","display_name":"MENILIK AKUNTABILITAS AKUNTANSI DARI BUDAYA ISLAM","publication_year":2018,"publication_date":"2018-10-31","ids":{"openalex":"https://openalex.org/W2908553606","doi":"https://doi.org/10.35448/jte.v13i2.4320","mag":"2908553606"},"language":"id","primary_location":{"id":"doi:10.35448/jte.v13i2.4320","doi":"https://doi.org/10.35448/jte.v13i2.4320","is_oa":true,"landing_page_url":"https://doi.org/10.35448/jte.v13i2.4320","pdf_url":"https://jurnal.untirta.ac.id/index.php/JTE/article/download/4320/3085","source":{"id":"https://openalex.org/S4210235096","display_name":"Tirtayasa Ekonomika","issn_l":"0216-5236","issn":["0216-5236","2540-931X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315155","host_organization_name":"Sultan Ageng Tirtayasa University","host_organization_lineage":["https://openalex.org/P4310315155"],"host_organization_lineage_names":["Sultan Ageng Tirtayasa University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Tirtayasa Ekonomika","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.untirta.ac.id/index.php/JTE/article/download/4320/3085","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5067477890","display_name":"Daiyinta Condroning Pawestri Handoko","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I205133468","display_name":"Universitas Airlangga","ror":"https://ror.org/04ctejd88","country_code":"ID","type":"education","lineage":["https://openalex.org/I205133468"]},{"id":"https://openalex.org/I4210096913","display_name":"University of Singaperbangsa Karawang","ror":"https://ror.org/00vc1fz20","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210096913"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Daiyinta C.P Handoko","raw_affiliation_strings":["Universitas Airlangga","Universitas Singaperbangsa Karawang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Airlangga","institution_ids":["https://openalex.org/I205133468"]},{"raw_affiliation_string":"Universitas Singaperbangsa Karawang","institution_ids":["https://openalex.org/I4210096913"]}]},{"author_position":"last","author":{"id":null,"display_name":"Syamsul Huda","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I205133468","display_name":"Universitas Airlangga","ror":"https://ror.org/04ctejd88","country_code":"ID","type":"education","lineage":["https://openalex.org/I205133468"]},{"id":"https://openalex.org/I4210096913","display_name":"University of Singaperbangsa Karawang","ror":"https://ror.org/00vc1fz20","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210096913"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Syamsul Huda","raw_affiliation_strings":["Universitas Airlangga","Universitas Singaperbangsa Karawang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Airlangga","institution_ids":["https://openalex.org/I205133468"]},{"raw_affiliation_string":"Universitas Singaperbangsa Karawang","institution_ids":["https://openalex.org/I4210096913"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I205133468","https://openalex.org/I4210096913"],"apc_list":null,"apc_paid":null,"fwci":1.5171,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.87333711,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"13","issue":"2","first_page":"330","last_page":"330"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.7163000106811523,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.7163000106811523,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.20350000262260437,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.04650000110268593,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/islamic-culture","display_name":"Islamic culture","score":0.8949999809265137},{"id":"https://openalex.org/keywords/islamic-accounting","display_name":"Islamic accounting","score":0.7580000162124634},{"id":"https://openalex.org/keywords/islamic-law","display_name":"Islamic law","score":0.8149999976158142},{"id":"https://openalex.org/keywords/islamic-ethics","display_name":"Islamic ethics","score":0.7950000166893005},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.7860000133514404},{"id":"https://openalex.org/keywords/nonprofit-organizations","display_name":"nonprofit organizations","score":0.8930000066757202}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.8385713696479797},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.8207545876502991},{"id":"https://openalex.org/C2777293324","wikidata":"https://www.wikidata.org/wiki/Q337349","display_name":"Honesty","level":2,"score":0.7186256051063538},{"id":"https://openalex.org/C2778447849","wikidata":"https://www.wikidata.org/wiki/Q2648051","display_name":"Obligation","level":2,"score":0.648382842540741},{"id":"https://openalex.org/C168702047","wikidata":"https://www.wikidata.org/wiki/Q482752","display_name":"Sharia","level":3,"score":0.5177918672561646},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.49317997694015503},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.43366312980651855},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.4239882826805115},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4062393605709076},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3892250061035156},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.3099783658981323},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.11094933748245239},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.35448/jte.v13i2.4320","doi":"https://doi.org/10.35448/jte.v13i2.4320","is_oa":true,"landing_page_url":"https://doi.org/10.35448/jte.v13i2.4320","pdf_url":"https://jurnal.untirta.ac.id/index.php/JTE/article/download/4320/3085","source":{"id":"https://openalex.org/S4210235096","display_name":"Tirtayasa Ekonomika","issn_l":"0216-5236","issn":["0216-5236","2540-931X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315155","host_organization_name":"Sultan Ageng Tirtayasa University","host_organization_lineage":["https://openalex.org/P4310315155"],"host_organization_lineage_names":["Sultan Ageng Tirtayasa University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Tirtayasa Ekonomika","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.35448/jte.v13i2.4320","doi":"https://doi.org/10.35448/jte.v13i2.4320","is_oa":true,"landing_page_url":"https://doi.org/10.35448/jte.v13i2.4320","pdf_url":"https://jurnal.untirta.ac.id/index.php/JTE/article/download/4320/3085","source":{"id":"https://openalex.org/S4210235096","display_name":"Tirtayasa Ekonomika","issn_l":"0216-5236","issn":["0216-5236","2540-931X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315155","host_organization_name":"Sultan Ageng Tirtayasa University","host_organization_lineage":["https://openalex.org/P4310315155"],"host_organization_lineage_names":["Sultan Ageng Tirtayasa University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Tirtayasa Ekonomika","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2908553606.pdf","grobid_xml":"https://content.openalex.org/works/W2908553606.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W2089594592","https://openalex.org/W2163985079","https://openalex.org/W2185774084","https://openalex.org/W2260633541","https://openalex.org/W2619160753","https://openalex.org/W3126892943"],"related_works":["https://openalex.org/W3005423579","https://openalex.org/W7217242427","https://openalex.org/W7084148979","https://openalex.org/W2463173593","https://openalex.org/W4386917124","https://openalex.org/W7221124850","https://openalex.org/W2949015660","https://openalex.org/W3104372496","https://openalex.org/W2149765781","https://openalex.org/W2154590919"],"abstract_inverted_index":{"The":[0,91],"relationship":[1],"between":[2],"Islam":[3,100],"and":[4,19,32,43,56],"accounting":[5,53],"is":[6,38,96,101,122],"that":[7,97,104,138],"Islamic":[8,30,89,132,155],"law,":[9],"sharia,":[10],"claims":[11],"to":[12,63,81,114,135,148],"govern":[13],"all":[14],"aspects":[15],"of":[16,86,93,112,127,131],"life,":[17],"ethics,":[18],"social":[20],"affairs.":[21],"Every":[22],"action":[23],"taken":[24],"must":[25,105],"be":[26,106],"in":[27,51,58,66,88,99,123,142],"accordance":[28,124],"with":[29,125],"law":[31],"principles.":[33],"Ethical":[34],"principles":[35,50],"define":[36],"what":[37],"right,":[39],"fair,":[40],"corporate":[41,59],"responsibility,":[42,60],"community":[44],"priorities.":[45],"Based":[46],"on":[47,78],"the":[48,118,128,143,149],"ethical":[49],"Islam,":[52],"requires":[54],"fairness":[55],"honesty":[57],"which":[61],"refers":[62],"accountability,":[64],"especially":[65],"non-profit":[67],"companies":[68],"or":[69,117],"organizations.":[70],"This":[71,121],"research":[72,95],"used":[73],"a":[74,83,110],"qualitative":[75],"approach":[76],"based":[77],"literature":[79],"study":[80],"obtain":[82],"broad":[84],"overview":[85],"accountability":[87,98,113,147],"culture.":[90],"result":[92],"this":[94],"an":[102],"obligation":[103],"carried":[107],"out":[108],"as":[109],"form":[111],"interested":[115],"parties":[116],"wider":[119],"community.":[120,150],"one":[126],"main":[129],"objectives":[130],"accounting,":[133],"namely":[134],"provide":[136],"information":[137],"frees":[139],"those":[140],"involved":[141],"company":[144],"from":[145],"their":[146],"Keywords":[151],":":[152],"Acountability":[153],"Accounting,":[154],"Culture":[156]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2019-01-25T00:00:00"}