Islamika: Jurnal Keislaman dan Ilmu Pendidikan
Vol 2 No 2 (2020): JULI

Rekontruksi Ayat-ayat Akuntansi Syariah

Nurhadi Nurhadi (STAI Al-Azhar Pekanbaru)



Article Info

Publish Date
31 Jul 2020

Abstract

This paper also tries to describe the values of wisdom and values of the Qur'an in natural accounting practices in sharia. One of the aspirations of the disclosure of these values was stated in the excavation of science in universities as HR regeneration in the field of sharia accounting. If the basis of revelation is of course the truth is in accordance with justice and human benefit. Therefore it is considered very necessary to reveal the basics of al-Qur'an revelation in confirming Islamic accounting knowledge, so that it is formed in full by reconstructing economic accounting verses. So the result is that the syariah accounting verses with the parent paragraph (Q.S (2): 282; (26): 181-184; (49): 6; (17): 35). Whereas there are 9 types of sharia accounting reporting principles, namely: Reported correctly (Q.S (10): 5); Quickly report (Q.S (2): 202; (3): 19; (5): 4; (13): 41); Created by experts (accountants) (Q.S (13): 21; (13): 40; (23): 117; (88): 26); Bright, clear, firm and informative (Q.S (17): 12; (14): 41; (84): 3); Contains comprehensive information (Q.S 6: 52; 39:10); Information is addressed to all parties involved horizontally and vertically (QS (2): 212; (3): 27; (3): 37; (13): 18; (13): 40; (24): 38; ( 38): 39; (69): 52); Detailed and thorough (Q.S (65): 8); No manipulation (Q.S (69): 20; (78): 27); Performed continuously (not negligent) (Q.S (21): 1).

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Journal Info

Abbrev

islamika

Publisher

Subject

Religion Other

Description

Islamika Journal is an interdisciplinary publication of original research and writing on islamic studies and education . This journal was published by Pendidikan Agama Islam (PAI) STIT Palapa Nusantara Lombok - NTB which was published twice in a year, January and July with a minimum of 5 articles. ...