Pandangan Islam terhadap Akuntansi Syariah

Wasilul Chair
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Abstract

This study aims to explain accounting thinking in a sharia perspective. This research is a library research, namely the study explains the concepts, theories and accounting principles in Islamic views. Data collection techniques are carried out by reading, reviewing and recording various literature or reading material that is in accordance with the subject. The results in this study are that the Shari'ah Accounting Paradigm is accounting that emphasizes the legal aspects and ethics of Islamic business. Shari'ah accounting leaned on the source of Islamic law, namely the Qur'an, Hadith, Fiqh (Qiyas, Ijtihad and IJMA). In the Islamic Shari'at Accountants, the presentation of its report is not just a means of determining the capital and measuring profits through the discharge of capital, but also presents a report that adheres to the rules contained in the Qur'an and Hadith, And can not violate forever, in other words reporting information according to the principles of Muamalah. A very important point to be introduced is that the application of shari'ah accounting based on the shari'ah paradigm is a part related to monotheism al-ibadah.
本研究旨在从伊斯兰教的角度解释会计思维。本研究是一项图书馆研究,即研究解释了伊斯兰观点中的概念、理论和会计原则。数据收集技术是通过阅读、回顾和记录与主题相关的各种文献或阅读材料来进行的。本研究的结果是,伊斯兰会计范式是强调伊斯兰商业的法律方面和道德的会计。伊斯兰教法的计算依赖于伊斯兰教法的来源,即古兰经、圣训、斐格莱(Qiyas、Ijtihad和IJMA)。在伊斯兰教的伊斯兰教法会计中,其报告的呈现不仅是一种通过资本的释放来确定资本和衡量利润的手段,而且是一种坚持古兰经和圣训所包含的规则的报告,并且永远不能违反,换句话说,根据穆阿马拉的原则来报告信息。需要介绍的非常重要的一点是,基于伊斯兰教法范式的伊斯兰教法会计的应用是与一神教有关的一部分。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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