Jurnal Ilmu-ilmu Syari'ah
Vol 6 No 01 (2019): Irtifaq Vol.6 No.01 Tahun 2019

KONSEP AKUNTANSI DALAM ISLAM

Syai’in (Unknown)
Afif, Abdullah (Unknown)

Article Info

Publish Date
02 Jul 2019

Abstract

This article aims at discussing accounting concepts in Islam. The basicconcept of accounting has been explained in the al-Qur'an Surat al-Baqarahverse 282 which contains an obligation to record non-cash transactions. Thedevelopment of Islamic governments to the Middle East, Africa and Asia in theera of Umar Bin Khatab, second chaliph, has increased state revenues andexpenditures. Mu'amalah activities there are various types of shari'ahtransactions that have been implemented since the time of the Prophet until now.The shari'ah transactions include buying and selling transactions, servicetransactions, and transactions in the form of cooperation. Keywords: Muamalah, Accountancy, Registration

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Journal Info
Jurnal Ilmu-ilmu Syari'ah
Website

Abbrev

irtifaq

Publisher

Universitas Hasyim Asy'ari

Subject

Religion Economics, Econometrics & Finance

Description

Focus IRTIFAQ aims to enrich readers’ understanding of Sharia Economics, the History of Sharia Economic Thought, Islamic Law, Local Wisdom from a Sharia Economic Perspective, Management, and other topics related to Sharia Economics and its current developments through scholarly article ...