<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN"
	"http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US" xml:lang="en-US">
<head>
	<title>Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA) | Arwani | Muqtasid: Jurnal Ekonomi dan Perbankan Syariah</title>
	<meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
	<meta name="description" content="Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA)" />
			<meta name="keywords" content="Agency; Akuntan Syari’ah; MEA" />
	
	
	<link rel="schema.DC" href="http://purl.org/dc/elements/1.1/" />

	<meta name="DC.Contributor.Sponsor" xml:lang="en" content=""/>
	<meta name="DC.Creator.PersonalName" content="Agus Arwani"/>
	<meta name="DC.Date.created" scheme="ISO8601" content="2016-06-01"/>
	<meta name="DC.Date.dateSubmitted" scheme="ISO8601" content="2017-03-13"/>
	<meta name="DC.Date.issued" scheme="ISO8601" content="2017-03-06"/>
	<meta name="DC.Date.modified" scheme="ISO8601" content="2017-03-13"/>
	<meta name="DC.Description" xml:lang="en" content=" Accountants are the actors who contribute to the establishment and implementation of accounting as a structure. On the other hand the consequences of the application of modern accounting shows the impact of a less than satisfactory. Facts show the number of accounting manipulation scandal that hit the company’s financial statements and the low awareness of their social responsibility and the environment implies that very large changes in accounting principals. Accounting reality is part of how accountants take on the role. Deviations reality always brings accountants as party central is how actors and structures form mutually met. Habitus actor ‘’ greedy ‘’ met with accounting (capitalism) as a structure that legitimize it. In reality accountant (agent) looks so lost in the shackles of capitalism, so the agency theory in the form of a conflict of interest, it seems to shift the basis of mutual symbiosis between the interests of management and accountants. Accountants must be returned khittah her as a sovereign profession, he is an ideologue as Rausyan Fikr. All forms of deep-an accountant in worship, glorify the ‘’ number ‘’ in the sense of making all tasks as tasks (treatises) ‘’ prophetic ‘’ to map the right stakeholders fairly and correctly. This can only take place within the awareness frame of the Godhead (fervently) to put God at the summit toward accountability. Readiness accountant sharia in entering the MEA in 2016 with preparing the capabilities and expertise of sharia-based accounting standards IFRS, Accounting Sharia must understand the risks of sharia, sharia accounting should be standardized SDI International, science and technology capabilities accountant sharia be reliable "/>
	<meta name="DC.Format" scheme="IMT" content="application/pdf"/>
	<meta name="DC.Identifier" content="810"/>
	<meta name="DC.Identifier.pageNumber" content="163-184"/>
						<meta name="DC.Identifier.URI" content="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/article/view/810"/>
	<meta name="DC.Language" scheme="ISO639-1" content="id"/>
	<meta name="DC.Rights" content="Copyright (c) 2017 MUQTASID Jurnal Ekonomi dan Perbankan Syariah" />
	<meta name="DC.Rights" content=""/>
	<meta name="DC.Source" content="Muqtasid: Jurnal Ekonomi dan Perbankan Syariah"/>
	<meta name="DC.Source.ISSN" content="2527-8304"/>
	<meta name="DC.Source.Issue" content="1"/>	<meta name="DC.Source.URI" content="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid"/>
	<meta name="DC.Source.Volume" content="7"/>						<meta name="DC.Subject" xml:lang="en" content="Agency"/>
								<meta name="DC.Subject" xml:lang="en" content="Akuntan Syari’ah"/>
								<meta name="DC.Subject" xml:lang="en" content="MEA"/>
				<meta name="DC.Title" content="Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA)"/>
		<meta name="DC.Type" content="Text.Serial.Journal"/>
	<meta name="DC.Type.articleType" content="Articles"/>
		<meta name="gs_meta_revision" content="1.1" />
	<meta name="citation_journal_title" content="Muqtasid: Jurnal Ekonomi dan Perbankan Syariah"/>
	<meta name="citation_issn" content="2527-8304"/>
        <meta name="citation_author" content="Agus Arwani"/>
<meta name="citation_title" content="Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA)"/>

				<meta name="citation_date" content="2016/06/01"/>
	
	<meta name="citation_volume" content="7"/>
	<meta name="citation_issue" content="1"/>

			<meta name="citation_firstpage" content="163"/>
				<meta name="citation_lastpage" content="184"/>
							<meta name="citation_abstract_html_url" content="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/article/view/810"/>
	<meta name="citation_language" content="id"/>
						<meta name="citation_keywords" xml:lang="en" content="Agency"/>
								<meta name="citation_keywords" xml:lang="en" content="Akuntan Syari’ah"/>
								<meta name="citation_keywords" xml:lang="en" content="MEA"/>
									<meta name="citation_pdf_url" content="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/article/download/810/615"/>
				

	<link rel="stylesheet" href="https://muqtasid.iainsalatiga.ac.id/lib/pkp/styles/pkp.css" type="text/css" />
	<link rel="stylesheet" href="https://muqtasid.iainsalatiga.ac.id/lib/pkp/styles/common.css" type="text/css" />
	<link rel="stylesheet" href="https://muqtasid.iainsalatiga.ac.id/styles/common.css" type="text/css" />
	<link rel="stylesheet" href="https://muqtasid.iainsalatiga.ac.id/styles/compiled.css" type="text/css" />
	<link rel="stylesheet" href="https://muqtasid.iainsalatiga.ac.id/styles/articleView.css" type="text/css" />
			<link rel="stylesheet" href="https://muqtasid.iainsalatiga.ac.id/lib/pkp/styles/rtEmbedded.css" type="text/css" />
	
	
	
	<link rel="stylesheet" href="https://muqtasid.iainsalatiga.ac.id/styles/sidebar.css" type="text/css" />	<link rel="stylesheet" href="https://muqtasid.iainsalatiga.ac.id/styles/leftSidebar.css" type="text/css" />	<link rel="stylesheet" href="https://muqtasid.iainsalatiga.ac.id/styles/rightSidebar.css" type="text/css" />	<link rel="stylesheet" href="https://muqtasid.iainsalatiga.ac.id/styles/bothSidebars.css" type="text/css" />
			<link rel="stylesheet" href="https://muqtasid.iainsalatiga.ac.id/public_iain/journals/9/journalStyleSheet.css" type="text/css" />
	
	<!-- Base Jquery -->
	<script type="text/javascript" src="//www.google.com/jsapi"></script>
	<script type="text/javascript">
		// Provide a local fallback if the CDN cannot be reached
		if (typeof google == 'undefined') {
			document.write(unescape("%3Cscript src='https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/lib/jquery/jquery.min.js' type='text/javascript'%3E%3C/script%3E"));
			document.write(unescape("%3Cscript src='https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/lib/jquery/plugins/jqueryUi.min.js' type='text/javascript'%3E%3C/script%3E"));
		} else {
			google.load("jquery", "1.4.4");
			google.load("jqueryui", "1.8.6");
		}
	</script>
	
	<!-- Compiled scripts -->
			
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/lib/jquery/plugins/jquery.tag-it.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/lib/jquery/plugins/jquery.cookie.js"></script>

<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/functions/fontController.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/functions/general.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/functions/jqueryValidatorI18n.js"></script>

<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/classes/Helper.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/classes/ObjectProxy.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/classes/Handler.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/classes/linkAction/LinkActionRequest.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/classes/features/Feature.js"></script>

<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/controllers/SiteHandler.js"></script><!-- Included only for namespace definition -->
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/controllers/UrlInDivHandler.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/controllers/AutocompleteHandler.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/controllers/ExtrasOnDemandHandler.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/controllers/form/FormHandler.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/controllers/form/AjaxFormHandler.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/controllers/form/ClientFormHandler.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/controllers/grid/GridHandler.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/controllers/linkAction/LinkActionHandler.js"></script>

<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/js/pages/search/SearchFormHandler.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/js/statistics/ReportGeneratorFormHandler.js"></script>
<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/plugins/generic/lucene/js/LuceneAutocompleteHandler.js"></script>

<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/lib/pkp/js/lib/jquery/plugins/jquery.pkp.js"></script>	
	
	<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/js/relatedItems.js"></script>
	<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/js/inlinePdf.js"></script>
	<script type="text/javascript" src="https://muqtasid.iainsalatiga.ac.id/js/pdfobject.js"></script>

</head>
<body id="pkp-common-openJournalSystems">

<div id="container">

<div id="header">
<div id="headerTitle">
<h1>
	<img src="https://muqtasid.iainsalatiga.ac.id/public_iain/journals/9/pageHeaderTitleImage_en_US.jpg" width="1100" height="208" alt="Page Header" />
</h1>
</div>
</div>

<div id="body">

	<div id="sidebar">
					<div id="leftSidebar">
				<div class="block" id="sidebarHelp">
	<a class="blockTitle" href="javascript:openHelp('https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/help')">Journal Help</a>
</div><div class="block custom" id="customblock-Certificate-of-Accreditation">
	<p><span class="blockTitle">Certificate of Accreditation</span></p>
<center><a href="/public_iain/site/images/muqtasid/sertifikat_sinta2_muqtasid_001.jpg"><img src="/public_iain/site/images/muqtasid/sertifikat_sinta2_muqtasid_001.jpg" alt="" width="155" height="105" /></a></center>
<p>&nbsp;</p>
</div>	<div class="block" id="sidebarUser">
			<span class="blockTitle">User</span>
	
												<form method="post" action="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/login/signIn">
					<table>
						<tr>
							<td><label for="sidebar-username">Username</label></td>
							<td><input type="text" id="sidebar-username" name="username" value="" size="12" maxlength="32" class="textField" /></td>
						</tr>
						<tr>
							<td><label for="sidebar-password">Password</label></td>
							<td><input type="password" id="sidebar-password" name="password" value="" size="12" class="textField" /></td>
						</tr>
						<tr>
							<td colspan="2"><input type="checkbox" id="remember" name="remember" value="1" /> <label for="remember">Remember me</label></td>
						</tr>
						<tr>
							<td colspan="2"><input type="submit" value="Login" class="button" /></td>
						</tr>
					</table>
				</form>
						</div><div class="block" id="sidebarInformation">
	<span class="blockTitle">Information</span>
	<ul>
		<li><a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/information/readers">For Readers</a></li>		<li><a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/information/authors">For Authors</a></li>		<li><a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/information/librarians">For Librarians</a></li>	</ul>
</div>
<div class="block" id="sidebarKeywordCloud">
	<span class="blockTitle">Keywords</span>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=Auto-Regressive%20Distributed%20Lag%20%28ARDL%29"><span style="font-size: 75%;">Auto-Regressive Distributed Lag (ARDL)</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=Bank%20Syariah%2C%20Riba%20dan%20Bunga"><span style="font-size: 108%;">Bank Syariah, Riba dan Bunga</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=In%EF%AC%82ation"><span style="font-size: 108%;">Inﬂation</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=Islamic%20banking"><span style="font-size: 108%;">Islamic banking</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=Islamic%20economics"><span style="font-size: 142%;">Islamic economics</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=Performance"><span style="font-size: 108%;">Performance</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=accountability"><span style="font-size: 75%;">accountability</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=amil%20zakat%20institution"><span style="font-size: 75%;">amil zakat institution</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=efficiency"><span style="font-size: 108%;">efficiency</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=financing"><span style="font-size: 108%;">financing</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=intention"><span style="font-size: 108%;">intention</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=isu%20syariah"><span style="font-size: 75%;">isu syariah</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=legal%20issues"><span style="font-size: 75%;">legal issues</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=level%20of%20religiosity"><span style="font-size: 108%;">level of religiosity</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=musharakah%20mutanaqishah"><span style="font-size: 75%;">musharakah mutanaqishah</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=musyarakah%20mutanaqishah"><span style="font-size: 75%;">musyarakah mutanaqishah</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=operational%20issues"><span style="font-size: 75%;">operational issues</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=product"><span style="font-size: 108%;">product</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=public%20trust"><span style="font-size: 75%;">public trust</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=sharia%20issues"><span style="font-size: 75%;">sharia issues</span></a>
			<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search?subject=understanding"><span style="font-size: 108%;">understanding</span></a>
	</div><div class="block custom" id="customblock-Visitor-Counter">
	<p><span class="blockTitle"><strong>VISITOR COUNTER</strong></span></p>
<p>&nbsp;</p>
<p><a href="http://statcounter.com/p11372733/?guest=1" target="_blank"><img style="border: none;" src="http://c.statcounter.com/11372733/0/f3418a0c/0/" alt="web
counter" /></a></p>
<p><a href="http://statcounter.com/p11372733/?guest=1" target="_blank"> View My Stats</a></p>
<p>&nbsp;</p>
<p><a href="http://info.flagcounter.com/CAbq"><img src="http://s06.flagcounter.com/count/CAbq/bg_FFFFFF/txt_000000/border_CCCCCC/columns_2/maxflags_10/viewers_0/labels_0/pageviews_0/flags_0/percent_0/" alt="Flag Counter" border="0" /></a></p>
</div>	
			</div>
							<div id="rightSidebar">
				<div class="block" id="sidebarDevelopedBy">
	<a class="blockTitle" href="http://pkp.sfu.ca/ojs/" id="developedBy">Open Journal Systems</a>
</div><div class="block custom" id="customblock-Akreditasi-Sinta">
	<center><a href="/public_iain/site/images/adminjurnal/sinta2.png"><img src="/public_iain/site/images/adminjurnal/sinta2.png" alt="" width="155" height="105" /></a></center>
<p>&nbsp;</p>
</div>	<div class="block custom" id="customblock-Sidemenu">
	<ul class="sidemenu">
<li><a title="Focus and Scope" href="/index.php/muqtasid/pages/view/Focus%20and%20Scope" target="_blank">Focus and Scope</a></li>
<li><a href="/index.php/muqtasid/about/contact">Contact Us</a></li>
<li><a href="/index.php/muqtasid/pages/view/Author%20Guidelines">Author Guidelines</a></li>
<li><a href="/index.php/muqtasid/about/editorialTeam" target="_blank">Editorial Team</a></li>
<li><a href="/index.php/muqtasid/pages/view/Reviewer" target="_blank">Reviewers</a></li>
<li><a href="/index.php/muqtasid/pages/view/Screening%20For%20Plagiarism" target="_blank">Screening For Plagiarism</a></li>
<li><a href="/index.php/muqtasid/pages/view/ethics" target="_blank">Publication Ethics</a></li>
<li><a href="/index.php/muqtasid/pages/view/Indexing" target="_blank">Indexing</a></li>
<li><a title="citedness" href="/index.php/muqtasid/pages/view/Citedness in Scopus" target="_blank">Citedness in Scopus</a></li>
</ul>
</div>	
<div class="block" id="sidebarRTAuthorBios">
	<span class="blockTitle">
					About The Author
			</span>
		<div class="authorBio">
	<p>
		<em>Agus Arwani</em>
											</p>

	<p></p>
	</div>
	
	</div>

<div class="block" id="sidebarRTArticleTools">

	<span class="blockTitle">Article Tools</span>
			<div class="articleToolItem">
			<img src="https://muqtasid.iainsalatiga.ac.id/plugins/blocks/readingTools/icons/abstract.png" class="articleToolIcon" alt="" /> <a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/article/view/810" target="_parent">Abstract</a><br />
		</div>
				<div class="articleToolItem">
			<img src="https://muqtasid.iainsalatiga.ac.id/plugins/blocks/readingTools/icons/printArticle.png" class="articleToolIcon" alt="" /> <a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/article/download/810/615">Print this article</a>
		</div>
				<div class="articleToolItem">
			<img src="https://muqtasid.iainsalatiga.ac.id/plugins/blocks/readingTools/icons/metadata.png" class="articleToolIcon" alt=""/> <a href="javascript:openRTWindow('https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/rt/metadata/810/615');">Indexing metadata</a><br />
		</div>
				<div class="articleToolItem">
			<img src="https://muqtasid.iainsalatiga.ac.id/plugins/blocks/readingTools/icons/citeArticle.png" class="articleToolIcon" alt=""/> <a href="javascript:openRTWindow('https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/rt/captureCite/810/615');">How to cite item</a><br />
		</div>
							<div class="articleToolItem">
			<img src="https://muqtasid.iainsalatiga.ac.id/plugins/blocks/readingTools/icons/emailArticle.png" class="articleToolIcon" alt=""/>
			Email this article <span style="font-size: 0.8em">(Login required)</span>		</div>
				<div class="articleToolItem">
			<img src="https://muqtasid.iainsalatiga.ac.id/plugins/blocks/readingTools/icons/emailArticle.png" class="articleToolIcon" alt=""/>
			Email the author <span style="font-size: 0.8em">(Login required)</span>		</div>
		</div>
<div class="block custom" id="customblock-TEMPLATE">
	<p><span class="blockTitle">TEMPLATE</span></p>
<p><a href="/public_iain/upl/template_muqtasid_2020.doc" target="_blank"><img src="/public_iain/site/images/adminjurnal/journal-template.png" alt="" width="160" height="63" /></a></p>
<p>&nbsp;</p>
<p><a href="https://drive.google.com/open?id=1f5wOz87eX_WYSpYLlVwQ7rmPJ5ZNYoWL" target="_blank"><img src="/public_iain/site/images/adminjurnal/Ethical_Statement.png" alt="" /></a></p>
</div>	<div class="block" id="sidebarNavigation">
	<span class="blockTitle">Journal Content</span>

	
	
	<form id="simpleSearchForm" action="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search/search">
				<table id="simpleSearchInput">
			<tr>
				<td>
													<label for="simpleQuery">Search <br />
					<input type="text" id="simpleQuery" name="simpleQuery" size="15" maxlength="255" value="" class="textField" /></label>
								</td>
			</tr>
			<tr>
				<td><label for="searchField">
				Search Scope
				<br />
				<select id="searchField" name="searchField" size="1" class="selectMenu">
					<option label="All" value="query">All</option>
<option label="Authors" value="authors">Authors</option>
<option label="Title" value="title">Title</option>
<option label="Abstract" value="abstract">Abstract</option>
<option label="Index terms" value="indexTerms">Index terms</option>
<option label="Full Text" value="galleyFullText">Full Text</option>

				</select></label>
				</td>
			</tr>
			<tr>
				<td><input type="submit" value="Search" class="button" /></td>
			</tr>
		</table>
	</form>

	<br />

		<span class="blockSubtitle">Browse</span>
	<ul>
		<li><a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/issue/archive">By Issue</a></li>
		<li><a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search/authors">By Author</a></li>
		<li><a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search/titles">By Title</a></li>
		
					<li><a href="https://muqtasid.iainsalatiga.ac.id/index.php/index">Other Journals</a></li>
						</ul>
	</div>
<div class="block custom" id="customblock-REFERENCE-MANAGEMENT-TOOLS">
	<p><span class="blockTitle">REFERENCE MANAGEMENT TOOLS</span></p>
<p><a href="https://www.mendeley.com/download-mendeley-desktop" target="_blank"><img src="/public_iain/site/images/adminjurnal/mendeley.png" alt="" width="141" height="29" /></a></p>
<p>&nbsp;</p>
<p><a href="https://www.zotero.org/" target="_blank"><img src="/public_iain/site/images/adminjurnal/zotero.png" alt="" width="135" height="30" /></a></p>
<p>&nbsp;</p>
<p><a href="http://www.endnote.com/" target="_blank"><img src="/public_iain/site/images/adminjurnal/endnote.png" alt="" width="134" height="47" /></a></p>
<p>&nbsp;</p>
<p><a href="https://www.grammarly.com/" target="_blank"><img src="/public_iain/site/images/adminjurnal/grammarly.png" alt="" width="132" height="36" /></a></p>
<p>&nbsp;</p>
</div>	
<!-- Add javascript required for font sizer -->
<script type="text/javascript">
	<!--
	$(function(){
		fontSize("#sizer", "body", 9, 16, 32, ""); // Initialize the font sizer
	});
	// -->
</script>

<div class="block" id="sidebarFontSize" style="margin-bottom: 4px;">
	<span class="blockTitle">Font Size</span>
	<div id="sizer"></div>
</div>
<br />
			</div>
			</div>

<div id="main">

<div id="navbar">
	<ul class="menu">
		<li id="home"><a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/index">Home</a></li>
		<li id="about"><a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/about">About</a></li>

					<li id="login"><a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/login">Login</a></li>
							<li id="register"><a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/user/register">Register</a></li>
												<li id="search"><a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/search">Search</a></li>
		
					<li id="current"><a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/issue/current">Current</a></li>
			<li id="archives"><a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/issue/archive">Archives</a></li>
		
					<li id="announcements"><a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/announcement">Announcements</a></li>
				

								</ul>
</div>
<div id="breadcrumb">
	<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/index" target="_parent">Home</a> &gt;
	<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/issue/view/124" target="_parent">Vol 7, No 1 (2016)</a> &gt;	<a href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/article/view/810/615" class="current" target="_parent">Arwani</a>
</div>

<div id="content">


			
<div id="pdfDownloadLinkContainer">
	<a class="action pdf" id="pdfDownloadLink" target="_parent" href="https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/article/download/810/615">Download this PDF file</a>
</div>



<script type="text/javascript"><!--
	$(document).ready(function(){
		if ($.browser.webkit) { // PDFObject does not correctly work with safari's built-in PDF viewer
			var embedCode = "<object id='pdfObject' type='application/pdf' data='https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/article/viewFile/810/615' width='99%' height='99%'><div id='pluginMissing'><p>The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of <a href=\"https://get.adobe.com/reader/\">Adobe Acrobat Reader<\/a>).<\/p> <p>If you would like more information about how to print, save, and work with PDFs, Highwire Press provides a helpful <a href=\"http://highwire.stanford.edu/help/pdf-faq.dtl\">Frequently Asked Questions about PDFs<\/a>.<\/p> <p>Alternatively, you can download the PDF file directly to your computer, from where it can be opened using a PDF reader. To download the PDF, click the Download link above.<\/p></div></object>";
			$("#inlinePdf").html(embedCode);
			if($("#pluginMissing").is(":hidden")) {
				$('#fullscreenShow').show();
				$("#inlinePdf").resizable({ containment: 'parent', handles: 'se' });
			} else { // Chrome Mac hides the embed object, obscuring the text.  Reinsert.
				$("#inlinePdf").html('<div id="pluginMissing"><p>The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of <a href=\"https://get.adobe.com/reader/\">Adobe Acrobat Reader<\/a>).<\/p> <p>If you would like more information about how to print, save, and work with PDFs, Highwire Press provides a helpful <a href=\"http://highwire.stanford.edu/help/pdf-faq.dtl\">Frequently Asked Questions about PDFs<\/a>.<\/p> <p>Alternatively, you can download the PDF file directly to your computer, from where it can be opened using a PDF reader. To download the PDF, click the Download link above.<\/p></div>');
			}
		} else {
			var success = new PDFObject({ url: "https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/article/viewFile/810/615" }).embed("inlinePdf");
			if (success) {
				// PDF was embedded; enbale fullscreen mode and the resizable widget
				$('#fullscreenShow').show();
				$("#inlinePdfResizer").resizable({ containment: 'parent', handles: 'se' });
			}
		}
	});

// -->
</script>
<div id="inlinePdfResizer">
	<div id="inlinePdf" class="ui-widget-content">
		<div id='pluginMissing'><p>The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of <a href="https://get.adobe.com/reader/">Adobe Acrobat Reader</a>).</p> <p>If you would like more information about how to print, save, and work with PDFs, Highwire Press provides a helpful <a href="http://highwire.stanford.edu/help/pdf-faq.dtl">Frequently Asked Questions about PDFs</a>.</p> <p>Alternatively, you can download the PDF file directly to your computer, from where it can be opened using a PDF reader. To download the PDF, click the Download link above.</p></div>
	</div>
</div>
<p>
	<a class="action" href="#" id="fullscreenShow">Fullscreen</a>
	<a class="action" href="#" id="fullscreenHide">Fullscreen Off</a>
</p>
<div style="clear: both;"></div>	
					

<div class="separator"></div>

<h3>Refbacks</h3>

<ul>
				<li>There are currently no refbacks.</li>
	</ul>

<!-- start AddThis -->
						<script type="text/javascript">
				var addthis_pub = 'yorisadi';
			</script>
				<br />
		<br />
		<div class="addthis_container">
			<a href="http://www.addthis.com/bookmark.php"
				onmouseover="return addthis_open(this, '', '', 'Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA)')"
				onmouseout="addthis_close()" onclick="return addthis_sendto()">
					<img src="//s7.addthis.com/static/btn/lg-share-en.gif" width="125" height="16" border="0" alt="Bookmark and Share" style="border:0;padding:0" />
			</a>
			<script type="text/javascript" src="//s7.addthis.com/js/200/addthis_widget.js"></script>
		</div>
	<!-- end AddThis -->

		

<br /><br />
<strong></strong><strong>      </strong><strong>                                                          </strong><p><img src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" alt="Creative Commons License" /></p><p>MUQTASID by <a href="/" rel="cc:attributionURL">http://muqtasid.iainsalatiga.ac.id/</a> is licensed under a <a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a>.</p><p><strong>MUQTASID Jurnal Ekonomi dan Perbankan Syariah IAIN SALATIGA p-ISSN:<a title="pissn" href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1354066960&amp;1&amp;&amp;" target="_blank"> 2087-7013</a>, e-ISSN: <a title="eissn" href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1463972565&amp;1&amp;&amp;" target="_blank"><span>2527-8304</span></a></strong></p><p><strong><a title="DOAJ" href="https://doaj.org/toc/2527-8304?source=%7B%22query%22%3A%7B%22filtered%22%3A%7B%22filter%22%3A%7B%22bool%22%3A%7B%22must%22%3A%5B%7B%22term%22%3A%7B%22index.issn.exact%22%3A%222527-8304%22%7D%7D%2C%7B%22term%22%3A%7B%22_type%22%3A%22article%22%7D%7D%5D%7D%7D%2C%22query%22%3A%7B%22match_all%22%3A%7B%7D%7D%7D%7D%2C%22from%22%3A0%2C%22size%22%3A100%7D" target="_blank"><img src="/public_iain/site/images/adminjurnal/icon_indexing/DOAJ.png" alt="" width="160" height="45" /></a>  <a title="Crossref" href="https://search.crossref.org/?q=Muqtasid&amp;type=Journal+Article&amp;publication=MUQTASID+Jurnal+Ekonomi+dan+Perbankan+Syariah" target="_blank"><img src="/public_iain/site/images/adminjurnal/icon_indexing/crossref.png" alt="" width="160" height="45" /></a> <a title="Sinta" href="http://sinta2.ristekdikti.go.id/journals/detail?id=389" target="_blank"><img src="/public_iain/site/images/adminjurnal/icon_indexing/sinta.png" alt="" width="160" height="45" /></a>  <strong><a title="Garuda" href="http://garuda.ristekdikti.go.id/journal/view/13014" target="_blank"><strong><img src="/public_iain/site/images/adminjurnal/icon_indexing/garuda.png" alt="" width="160" height="45" /></strong></a>  <a title="Dimensions" href="https://app.dimensions.ai/discover/publication?search_text=Muqtasid%3A%20Jurnal%20Ekonomi%20dan%20Perbankan%20Syariah&amp;search_type=kws&amp;search_field=full_search&amp;and_facet_journal=jour.1285161&amp;and_facet_source_title=jour.1300288" target="_blank"><img src="/public_iain/site/images/adminjurnal/icon_indexing/dimensions.png" alt="" width="160" height="45" /></a></strong></strong><strong><strong><strong><strong><strong><strong><strong><strong><a title="Google Scholar" href="https://scholar.google.co.id/citations?hl=id&amp;user=B_V-g9EAAAAJ&amp;view_op=list_works" target="_blank"> <img src="/public_iain/site/images/adminjurnal/icon_indexing/GoogleS.png" alt="" width="160" height="45" /></a></strong></strong></strong></strong></strong></strong></strong></strong><strong><strong><br /></strong></strong></p>
</div><!-- content -->
</div><!-- main -->
</div><!-- body -->



</div> <!-- container -->
</body>
</html>