Muzara'ah Contract Agricultural Accounting Model
نویسندگان
چکیده
Profit sharing in the agricultural sector has been known for a long time, so it applies from generation to generation. is found several areas, including Lumajang Regency, Tekung District which according statistical data land area of 1,878.34 hectares and majority commodities are rice plants up 4,342 hectares, but number profit practices not matched by regulations on accounting required owners managers being responsible distribution business results. The purpose this study analyze production system muzara'ah contract produce an model contract. research method uses qualitative methods general phenomenology particular. results prove that practice practiced fields whose recording done simple recording. produced income statement, cash flow principle accordance with acknowledgment
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ژورنال
عنوان ژورنال: Iqtishoduna: Jurnal Ekonomi Islam
سال: 2023
ISSN: ['2443-0056']
DOI: https://doi.org/10.54471/iqtishoduna.v12i1.1830