Problematics Accounting Practices for Islamic Households

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Diah Ayu Gustiningsih et al.

Abstract

This study aims to determine the current household accounting in Islamic households and the problem is to determine the zakah of Islamic households. The study was conducted by conducting semi-structured interviews with 2 informants. The results showed that Islamic households still use mental accounting in doing household accounting. Information from mental accounting in Islamic households has not been able to meet the information needs of Islamic households in terms of zakah and inheritance. This is because there is no continuous recording and separation of ownership of shared assets.

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