Akuntabilitas Islami dalam Akuntansi Syariah: Studi Pemikiran Sofyan Syafri Harahap

Mardiana Mardiana (Institut Agama Islam Bone)
Melany Nurul Ramadhani (Institut Agama Islam Bone)
Mushawwir Nanang (Institut Agama Islam Bone)
Masyhuri Masyhuri (Institut Agama Islam Bone)

Ekopedia: Jurnal Ilmiah Ekonomi
Vol. 2 No. 2 (2026): APRIL-JUNI 2026

This study aims to analyze the concept of accountability in Islamic accounting based on Sofyan Syafri Harahap’s perspective. This study employs a qualitative approach using library research. Data were obtained from various written sources, such as books, scientific journals, articles, and other literature relevant to the research topic. Data collection was conducted through a documentary study, while data analysis employed content analysis using a descriptive-qualitative approach. The results indicate that accountability, as viewed by Sofyan Syafri Harahap, is a form of responsibility grounded in the principles of trust, justice, and transparency, encompassing accountability to both humanity and Allah SWT.