AKUNTANSI SYARIAH: PERSEPSI DOSEN AKUNTANSI DAN MAHASISWA AKUNTANSI

This research aims tofind out the perception of accounting Lecture, accounting students who have already taken Islamic Accounting subject, and who have not taken the iubject toward the objectives and characteristics of Islamic accounting. The test was applied oi the data of questionnaires given to 180 respondents cansisting of 45 accounting Lectures, 60 accounting students that hove already taken the Islamic Accounting subject, and 75 accounting students who have not taken the subject. They came from the (Jniversities in Bengkulu-City. The variables in the research consist of characteristtcs of Islamic business activities, the objective of Islamic accounting, user Islamic accounting, and characteristics of Islamic accounttng; as in the Asnita's and Bandi's (2007) reseqrch. Based on the statistic test done, the esearch.finds that accounting Lectures; the accaunting students who have taken the Islomic Accounting subject; and who hsve not taken the subjecl,have a strong consensus toward the several principles developing Islamic ccounting. Furthermore, that can be used as the from foundafio;for the Mann Witney riest found -the dffirent perception between the students who hove taken and who have not takenihe subiect of Islamic Accounting toward the objectives Islamic accounting. Based independent tltest no dffirent perception between the students who have taken and who iave not takBn the subiect of Islamic Accounting toward the hqracteristics of Islamic accounting. "fsun