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All Journal AL ISHLAH Jurnal Pendidikan Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah Enrichment : Journal of Management Dimasejati: Jurnal Pengabdian Kepada Masyarakat International Journal of Trends in Accounting Research Jurnal Abdimas ADPI Sosial Dan Humaniora Catimore: Jurnal Pengabdian Kepada Masyarakat International Journal of Trends in Accounting Research JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan
Trie Nadilla
IAIN Lhokseumawe
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : International Journal of Trends in Accounting Research

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Conception Of Sharia Accounting Trie Nadilla; Lilis Maryasih; Muhammad Syafril Nasution
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Practical Islamic accounting focuses more on the practical needs of providers and users of Islamic accounting financial reports who seem to simply modify conventional accounting. While philosophical-theoretical sharia accounting refers more to the ideal form by exploring and using Islamic philosophical values ??which are used as a basis in building sharia accounting theory. As for the broad difference, Islamic accounting is practically only practiced in Islamic financial institutions. Meanwhile, philosophical-theoretical Islamic accounting is built for all business entities. Sharia transactions are based on the basic paradigm that the universe was created by Allah as a mandate (divine trust) and a means of happiness for all mankind to achieve material and spiritual prosperity. It can be concluded that every human activity has accountability and divine values ??that place sharia and attitude as parameters of good and bad, right and wrong of business activities. Conventional accounting does not use religious and metaphysical considerations, but is based more on the will of the state as the supreme ruler. This conception is very different from Islam, which views that the source of authority and law enforcement is in the hands of Allah SWT. Therefore, everything that is done, part of the responsibility, has a divine or divine value.
Co-Authors Almira Keumala Ulfah Husni Kamal Iskandar Iskandar Lilis Maryasih, Lilis M Syafril Nasution Muhamad Syafril Nasution Muhammad Syafril Nasution Razali, Ramadhan Supriyanto Syahputra, Angga