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All Journal Menara Riau: Jurnal Ilmu Pengetahuan dan Pengembangan Masyarakat Islam Sosial Budaya JAF- Journal of Accounting and Finance Al-Buhuts (e-journal) ITQAN: Journal of Islamic Economics, Management, and Finance PENG: Jurnal Ekonomi dan Manajemen IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita CARONG: Jurnal Pendidikan, Sosial dan Humaniora Jurnal Ragam Pengabdian Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial dan Humaniora Sujud: Jurnal Agama, Sosial dan Budaya Jurnal Teologi Islam Indonesia Economic Journal Journal of Literature Review Jurnal Ilmiah Literasi Indonesia
Wali Saputra
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Journal : Indonesia Economic Journal

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Development of Islamic Accounting Theory: Integrating Tawhid, Maqashid al-Shariah, and Islamic Ethics into the Accounting System Saputra, Wali
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/hcdhh956

Abstract

This study aims to develop an Islamic Accounting Theory (IAT) as a conceptual framework that integrates the principles of tawhid, maqashid al-shariah, and Islamic ethics into accounting systems. Using an exploratory qualitative approach through library research and grounded theory, this research reviews relevant academic literature and conducts in-depth interviews with experts in Islamic accounting. The findings indicate that Islamic accounting rests on three core pillars: (1) The Ontology of Tawhid, which positions accounting as an act of worship and trust (amanah); (2) The Epistemology of Shariah, derived from divine revelation and scholarly ijtihad; and (3) The Axiology of Maqashid al-Shariah, which emphasizes social justice, transparency, and collective well-being. This research contributes to the development of a new paradigm in accounting by affirming that Islamic financial reporting is not merely economic in nature, but also spiritual, moral, and social. The implications include designing Islamic accounting curricula, developing maqashid-based reporting standards, and strengthening comprehensive shariah audit policies.
Co-Authors Alaiddin Koto Bakri Bakri