This study examines the development of Islamic accounting from the early days of Islam to modern practices, using an analysis of Islamic literature. The results show that Islamic accounting developed in line with Arab trade culture and the concept of Islamic accountability, and has a strong historical foundation that is not a mimicry of Western accounting.
Islmaic Studies of Journal (Jurnal Islamika) is published by the Faculty of Islamic Studies Muhammadiyah University of Riau. ISSN:2615-7217(online). Islamika journal Published twice a year in April and October. The journal publishes empirically grounded and multidisciplinary of work on Islam and its ...