This article aims to understand sharia accounting principles and their influence on accounting practices, especially in the fields of business and finance. Sharia accounting is an economic science whose teachings are based on religion. The source of the teachings can come from the Koran, hadith, ijma', and qiyas. Sharia accounting principles consist of social justice and environmental responsibility, prohibition of usury practices, fairness and transparency, as well as halal and haram assets. By using the literature review method, it is hoped that this article will be useful for all of us, especially sharia accountants, so that they can carry out their duties in accordance with religious teachings.
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