KAJIAN KARAKTER AKUNTANSI SYARI’AH: DULU, KINI, DAN ESOK
Abstract: Syari’ah accounting
based syari’ah paradigm is Al-Qur’an, Hadis and Fiqh (Qias, Ijtihad, Ijma) to
become obedient, right, dan responsibility to tauhid al-ibadah purpose for
three relationship dimention, that is; (1) find willing of Allah SWT as main
purpose to appoint social-economic fair, (2) benefit realization for society,
to gives a obligation for societys, and (3) personal desire, to gives the
require self.
Syari‘ah accounting development based two factors, First, apart of
society concept to hold on syariat accomplishment according to general, and
especially how the society to hold commitment for accounting implementation
based on syari’ah. In the second, the syari’ah accounting practices not only
just to philosophy level, but from beliefing of philosophy that discanded in
the real practices. To become development next periode of syari’ah accounting:
(1) growth open minded reflection, (2) adjust the true perspektif about Islam,
(3) growth the institutions of syari’ah implementation, (4) gives caring to
development of syari’ah implementation, and (5) doing together trade with
entiring of component.
Penulis: Whedy Prasetyo
Kode Jurnal: jpakuntansidd1000200
