ACCOUNTING IN ISLAMIC VIEWS

Ayu Sartika Pane

Abstract


ABSTRACT

This paper discusses accounting in the Islamic view starting from introduction, accounting terminology, accounting history, accounting in Islam, and some Islamic accounting theory thinking. As for the existence of accounting in Islam, we can see from a variety of historical evidence as well as from the guidance of the Holy Qur'an which is the main grip and source of law from Muslims. As confirmed in Surah Al-Baqarah verse 282, Islam through the Koran has ordered that the accounting concept that must be followed by transactors and financial statement makers is the concept of social responsibility, justice, and truth. Therefore, it is obligatory for followers of Islam to obey and practice His instructions and commands. In the Qur'an and Hadith, the meaning of accounting terminology is broader covering all human activities in life interacting and dealing in relation to worship and, muamalah in various aspects of life whose ultimate goal is a world and hereafter success (Falah).


Full Text:

PDF

References


Antonio, Muhammad Syafii. (2011). Ensklopedia Leadership Dan Manajemen Muhammad Saw “The Super Leader Super Manager†; Bisnis dan Kewirausahaan. Jakarta: Tazkia Publishing.

Batubara, Zakaria. (2019). Akuntansi dalam pandangan islam.Jurnal Akuntansi Syariah.Vol.3 No.1. Juni 2019 Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis.

Budiman, Septian Arif. (2018). Akuntansi dan Alquran. Seminar Nasional 1 Universitas Pamulang Desember 2018 ISSN : 977 25993430

Darsono, dkk. (2017). Perbankan Syariah di Indonesia. Depok : Rajawali Pers.

Departemen Agama Republik Indonesia, (2005) Al-Quran dan Terjemahannya, J-ART, Bandung.

El-Diwany, Tarek. (2005). Sistem Bunga dan Permasalahannya. Terjemahan oleh Amdiar Amir dan Ugi Suharto. Jakarta : Akbar Media Eka Sarana.

Gambling, TE dan Karim Rifaat AA, “Journal of Business Finance and Accountingâ€,VOL.13, No.1.

Harahap, Sofyan Syafri. (1992). Akuntansi, Pengawasan, Manajemen Dalam Perspektif Islam. Jakarta : FE Trisakti.

Harahap, Sofyan Syafri. (1997). Akuntansi Islam. Jakarta : Bumi Aksara.

Jaharuddin. (2008) “Akuntansi Islam dalam Lintasan Sejarah†diakses dari http://jaharuddin.blogspot.com pada tanggal 15 Juni 2020 pukul 13.00

Karim, Adiwarman. (2009). Bank Islam : Analisis Fiqih dan Keuangan, Edisi Tiga. Jakarta: Raja Grafindo Persada.

Kristianto, Erik. (2013, 10 April). “Pengertian Akuntansi Menurut AAA dan AICPAâ€. Diakses dari https://3rik97.wordpress.com/2013/04/10/pengertian-akuntansi-menurut-aaa-dan-aicpa/ pada tanggal 01 Mei 2020 pukul 16.00

Qaradhawi, al-, Yusuf, (1997) Dar al-Qiyam wa al-Akhlaq fi al-Iqstishad al-Islami, al-Qahirah: Maktabah Wahbah, Peran Nilai dan Moral dalam Perekonomian Islam, Didin Hafinuddin, Jakarta: Robbani Press. Qur’an and the Hadith

Sabrina, Ivo. (2013). Kontribusi islam terhadap akuntansi.Vol. V, No. 1 Januari 2013 Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia (STIEBI) Jakarta.

Suarahati. (2018). “Al-Quran dan Akuntansi†diakses dari https://www.suarahati.org/artikel-suara-hati/al-quran-dan-akuntansi pada tanggal 30 Juni 2020 pukul 10.00

Widiana. (2017). Analisis perkembangan peraturan dan penerapan akuntansi syariah di Indonesia. Jurnal Law and Justice. Vol. 2 No. 1 April 2017 Universitas Padjajaran.

Wiroso. (2011). “Akuntansi Transaksi Syariahâ€. Jakarta : Ikatan Akuntan Indonesia. https://imaisimpuljatim.files.wordpress.com/2013/06/e-book-akuntansi-lembaga-keuangan-syariah-wiroso-iai-presentasi-2013.pdf Diakses 1 Juni 2020

Ikatan Akuntan Indonesia




DOI: https://doi.org/10.46576/almufida.v5i2.796

Article Metrics

Abstract view : 396 times
PDF – 1089 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Almufida: Jurnal Ilmu-Ilmu Keislaman



Almufida Indexed by:

    

 

Member Of :

ALMUFIDA : JURNAL ILMU-ILMU KEISLAMAN Published By :
FAKULTAS AGAMA ISLAM
UNIVERSITAS DHARMAWANGSA

Alamat : Jl. K. L. Yos Sudarso No. 224 Medan
Kontak : Tel. 061 6635682 - 6613783  Fax. 061 6615190
Surat Elektronik : almufida@dharmawangsa.ac.id

 

JURNAL Almufida by Fakultas Agama Islam Universitas Dharmawangsa Medan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.