Akuntansi Dari Kacamata Syariah Dan Ekonomi Islam

Musta’an Musta’an, Herlina Kusuma Wardani

Abstract


Accounting is information submitted by companies through financial statements to provide a very clear picture of the various circumstances or conditions of the company. The purpose of this research is to know the concept of accounting in terms of the eyes of sharia and Islamic economics. The concept of Islamic accounting emerged long before the conventional accounting concepts that existed to date, even Islam itself has made a series of rules in accounting that have never been thought of by conventional accounting experts. The method used in this research is by using library method. Syariah Islam strongly supports the existence of accounting activities in every activity of activities undertaken by humans especially related to financial problems. The Islamic economic system studies and studies the people's economy by making the Qur'an and Hadith as its basis. Similarly, accounting, because the science of accounting related to the economic activities of people who have been described also in the Qur'an and Hadith. Islamic accounting in it covers issues that are not commonly thought of by capitalist accounting or conventional accounting. Human behavior while in the world will be judged in the afterlife. So that accounting is considered and considered as one of hisab or derivasinya is to advocate the good and forbid something bad.

 

How to cite:  Musta’an, M., & Wardani, H. (2017). Akuntansi Dari Kacamata Syariah Dan Ekonomi Islam. Jurnal Ilmiah Ekonomi Islam, 3(03), 181-185. doi:http://dx.doi.org/10.29040/jiei.v3i03.130


Keywords


accounting; sharia; Islamic economy

Full Text:

PDF

References


Ali, M. Daud. (1988). Sistem Ekonomi Islam, Zakat, dan Wakaf. Jakarta: UI Press.

Charles T. Horngren, dan Walter T. Harrison. (2007). Akunatnsi Jilid I. Jakarta: Penerbit Erlangga.

Kuncoro, Mudrajad dan Suharjono. 2002. Manajemen Perbankan, Teori dan Aplikasi. Yogyakarta: BPFE Yogyakarta.

Manan, M. A., (1992). Teori dan Praktik Ekonomi Islam.

Muhammad. (2005). Pengantar Akuntansi Syariah. Jakarta: Salemba Empat.

Smith dan Skousen. 1995. Akuntansi Intermediate. Jilid 2. Edisi Kedelapan. Jakarta. Erlangga.

Sugiyarto. (2011). Akuntansi Biaya. Jakarta: Universitas Terbuka.

Suparwoto, L., (1990). Analisis Keuangan Lanjutan I. Yogyakarta: BPFE Yogyakarta.

Tho’in, M. (2015). Konsep Ekonomi Islam Jalan Tengah (Kapitalis–Sosialis). Jurnal Ilmiah Ekonomi Islam, 1(03).

Tho’in, M., & Prastiwi, I. E. (2015). Wakaf Tunai Perspektif Syariah. Jurnal Ilmiah Ekonomi Islam, 1(02).

Warren, Carl S, James M. Reeve, Philip E. Fess, tanpa tahun, Pengantar Akuntansi, Terjemahan oleh Aria Farahmita, Amanugrahani, dan Taufik H. (2005). Jakarta: Salemba Empat.

Zaqzuq, M.M. (2003). Islam dan Tantangan dalam Menghadapi Pemikiran Barat. Bandung: Pustaka Setia




DOI: http://dx.doi.org/10.29040/jiei.v3i03.130

Refbacks

  • There are currently no refbacks.


Jurnal Ilmiah Ekonomi Islam, ISSN 2477-6157 l E-ISSN 2579-6534

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License. web
analytics