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Sofyan Syafri Harahap
Fakultas Ekonomi Universitas Trisakti
Economics, Econometrics & Finance

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PRINSIP-PRINSIP AKUNTANSI ISLAM Sofyan Syafri Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 1 No. 1 (2001): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1114.115 KB) | DOI: 10.25105/mraai.v1i1.1762

Abstract

"Dan Janganlah kamu memakan harta sesamamu dengan bathil dan kamu bawa perkaranya kepada hakim supaya kamu dapat memakan sebagian harta orang lain dengan cara berbuat dosa sedang kamu mengetahui" (Albaciarah 188)"...dan hendaklah seorang penulis diantara kamu menuliskannya dengan adil dan janganlah seorang penulis enggan menuliskannya sebagaiamana Allah telah mengajarkannya.. " (Albaciarah 282)"Hai orang orang yang beriman hendaklah kamu jadi orang orang yang menegakkan kebenaran karena Al­lah, menjadi saksi dengan adil. Dan janganlah sekali kali kebencian kamu terhadap sesuatu kamu mendorong kamu untuk berlaku tidak adil. Berlaku adillah karena adil itu lebih dekat kepada taqwa. Dan bertaqwalah kamu kepada Allah sesungguhnya Allah maha mengetahui apa yang kamu kerjakan" (Almaidah 8)
KRITIK TERHADAP PSAK PERBANKAN SYARIAH IAI DAN AAOIFI Sofyan Syafri Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 1 No. 3 (2001): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1035.852 KB) | DOI: 10.25105/mraai.v1i3.1768

Abstract

The Conceptual framework for presentation of financial statement of Islamic bank and Accounting standards for Islamic banking have been formulated by Indonesian Asso-ciation of Accountants (cooperated with Bank Indonesia, Indonesia central bank.. The standards are called PSAK (Pemyataan Standard Akuntansi Keuangan). The frame-work and the standards, mainly, has refered to the MOIFI standard for Islamic bank-ing. This paper discusses the the content of the those two promulgations (MOIFI and PSAK) and also criticizes the lack of lawhid" concept in those two. The author argues that those two standards still based on the conventional accounting philosophy in which the capitalist interest is mainly the focus of the information disclosure.Keywords: Islamic accounting, accounting standard, Islamic banking, Indonesian accounting standard (PSAK)
BEBERAPA DIMENSI AKUNTANSI : MENURUT ALQUR'AN, MAHWAH, SEJARAH ISLAM DAN KINI Sofyan Syafri Harahap
Media Riset Akuntansi, Auditing & Informasi Vol. 2 No. 2 (2002): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2792.681 KB) | DOI: 10.25105/mraai.v2i2.1804

Abstract

Islamic Accounting is a new phenomenon. The emerging educated people from Islamic society produces a new machhe to revisit Islamic heredty in social, political, economics and business knowledge. The domination of capitalist accounting has influenced our social, political, economics as well as our accounting system. The discussion of Islamic Accounting has been started either by Non-Muslim scholar or Muslim Scholar At least there are three Ihews evlaining the form of Islamic Accounting: Islamic accounting based on Alguran, based on Islamic history applied by ''daulah Islamiyatf (Muslim govemment) and based on reconstruction from capitalist accounting system. Those three views will be discussed in this paper.Hai orang orang yang beriman masuklah kamu ke dalam Islam keseluruhan dan jangan kamu turut langkah Iangkah syaitan. Sesungguhnya syetan itu musuh nyata bagimu (Albaqarah 208)We are like a big fish that has been pulled from the water and is flopping wildly to find its way back in (Lester Thurow, 1996 The Future ofCapitalism)
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