PEMIKIRAN EKONOMI ISLAM DAN AKUNTANSI DI MASA DAULAH USTMANIYAH

Putri Ayu Ramadhani
Mukhtar Lutfi
Nasrullah Bin Sapa

Jurnal Ekonomi dan Bisnis
Vol. 2 No. 12 (2024): Desember

This study aims to demonstrate the practices and accounting thought during the Ottoman Empire period. The accounting developed during that time is a concept of Islamic accounting that emphasizes the religious aspects of society while also improving the effectiveness of financial record-keeping. This research is a literature review study using a historical approach from various sources and is classified as a bibliographic study. The findings of this research show that during the Ottoman period, Islamic accounting experienced significant development, and several theories emerged that combined both Islamic and conventional accounting practices of that time.