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All Journal Jurnal Ekonomi dan Bisnis (Jebi)
Mukhtar Lutfi, Nasrullah Bin Sapa
Universitas Islam Negeri Alauddin Makassar

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PEMIKIRAN EKONOMI ISLAM DAN AKUNTANSI DI MASA DAULAH USTMANIYAH Putri Ayu Ramadhani; Mukhtar Lutfi, Nasrullah Bin Sapa
Jurnal Ekonomi dan Bisnis Vol. 2 No. 12 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Abstract

This study aims to demonstrate the practices and accounting thought during the Ottoman Empire period. The accounting developed during that time is a concept of Islamic accounting that emphasizes the religious aspects of society while also improving the effectiveness of financial record-keeping. This research is a litera- ture review study using a historical approach from various sources and is classified as a bibliographic study. The findings of this research show that during the Otto- man period, Islamic accounting experienced significant development, and several theories emerged that combined both Islamic and conventional accounting prac- tices of that time.
Co-Authors Putri Ayu Ramadhani