This Author published in this journals
All Journal IQTISHODUNA
Ahmad MM., SE. Fahrudin A
Fakultas Ekonomi UIN Maliki Malang

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

KEADILAN DAN KEBENARAN PERSPEKTIF AKUNTANSI SYARIAH Fahrudin A, SE., MM.,, Ahmad
IQTISHODUNA IQTISHODUNA (Vol 3, No 2
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.444 KB) | DOI: 10.18860/iq.v2i2.224

Abstract

Accounting with Islamic values based on the justice and truth that is in line with al-Qur’an and al-Hadist is a reality that should be achieved because Islamic networking in Syariah is not merely summarizing God’s will. It is because the first Syariah source is God’s words (al-Qur’an). This ‘Tauhid’ belief is alive in Syariah and in an Islamic community. It is known that ‘Tauhid’ does not separate between social and spiritual lives. Accounting formula based on the justice and truth must reflect some items below: First, all of the corporation and organization elements had by the Moslems must reflect ‘zakat’; Second, Syariah Accounting must be characterized by ‘zakat’ and ‘amanah oriented’; Third, the accounting report design must cover some elements as cash-flow statement, current value balance sheet, and shariate value added statement (SVAS)   Â