Islamologi: Jurnal Ilmiah Keagamaan
Vol. 1 No. 2 (2024): Juli - Desember : Islamologi : Jurnal Ilmiah Keagamaan

PRINSIP-PRINSIP ETIKA ISLAM DALAM AKUNTANSI SYARIAH

Nayla Tsabita (Universitas Lambung Mangkurat)
Rahma Sarita (Universitas Lambung Mangkurat)
Retno Salsabila Khadijah (Universitas Lambung Mangkurat)



Article Info

Publish Date
13 Oct 2024

Abstract

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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Journal Info

Abbrev

islamologi

Publisher

Subject

Description

Islamologi: Jurnal Ilmiah Keagamaan is an open access peer reviewed journal on religious studies and religious studies published by the Maryam Sejahtera Foundation in South Kalimantan. It features articles by lecturers educational staff education observers and others. Published semiannually in June ...