Analisis Perbedaan Pemahaman terhadap Akuntansi Syariah pada Mahasiswa Muslim dan Non Muslim (Studi Kasus pada Mahasiswa Akuntansi Universitas Pembangunan Pancabudi)

Abstract

The development of Islamic economics increasingly rapid course requires competent human resources in accounting bidamg sharia. Pancabudi Development University students have a diverse student both ethnic and religious, although it is more than fifty percent is dominated by Muslim students. From the results of the study authors previously found that students' perceptions of non-Muslims against Sharia accounting there are positive and some are negative. Researchers question here is how the actual level of knowledge of students of non-Muslims against Sharia accounting when compared with Muslim students. With the same treatment and the different religions whether there are differences in the level of knowledge and their understanding of sharia accounting?. Motivation researchers to find answers is to provide solutions in the learning they provide to students the Muslims and non-Muslims. The method used is to provide a questionnaire regarding the material accounting department of accounting sharia in the 5th semester students who have earned an accounting study sharia. The formulation of the problem here is whether there are differences in the level of understanding among Muslim students with non-Muslims about Shariah accounting?. The research found that there was no difference between the understanding of sharia accounting mahsiswa Muslims and non-Muslims in the accounting department of Development Uinversiyas Pancabudi