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All Journal Jurnal Ilmiah Akuntansi Peradaban
Awal Muqsith
UIN Alauddin Makassar
Economics, Econometrics & Finance

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ACCOUNTING DEBT ON AL-BAQARAH 282 (AL-MISBAH INTERPRETATION BY QURAISH SHIHAB) Muhammad Sapril Sardi Juardi; Awal Muqsith; Hasan Basri
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.16660

Abstract

This study aims to interpret accounts receivable debt in the Surah Al Baqarah 282 by using the Al-Misbah interpretation by Quraish Shihab. The method has used the interpretation of Maudhu’i (thematic) with a descriptive analysis approach to the interpretation of Al-Misbah by Quraish Shihab. The results showed that the Qur'an Surah Al Baqarah, with the interpretation of Al-Misbah explains the obligation of recording or writing (financial statements) for accounts receivable (Muamalah / accounting transactions). Implicitly, the person who records or writes (the accountant) must be fair and knowledgeable (integrity and professionalism).Keywords: Account payable and Receivable, Al Baqarah 282, Al-Misbah
Co-Authors Hasan Basri Muhammad Sapril Sardi Juardi