Budgeting: Jurnal Akuntansi Syariah
Vol. 7 No. 1 (2026): Budgeting: Jurnal Akuntansi Syariah, Juni 2026

THE MEANING OF MAQASID SHARIAH IN THE QUR'ANIC STORIES AND PROPHET YUSUF'S STORY IN ISLAMIC ACCOUNTING CONTEXT

Haedir Ali (Universitas Islam Negeri Alauddin Makassar)
Halima Basri (Universitas Islam Negeri Alauddin Makassar)



Article Info

Publish Date
14 Jul 2026

Abstract

Islamic accounting is a branch of accounting that focuses on Islamic principles, which include justice, transparency, and social responsibility in the management of economic resources. Although Islamic accounting has been applied in various financial institutions, the main challenge faced is how to integrate maqashid syariah (Islamic objectives) into a more holistic accounting practice. This study aims to explore how the story of Prophet Yusuf in the Qur'an can provide guidance in formulating Islamic accounting principles that are not only limited to the management of wealth (hifz al-mal), but also encompass other dimensions of maqashid syariah, such as the protection of life (hifz al-nafs), intellect (hifz al-aql), and social welfare (maslahah). Using a descriptive qualitative approach, this research analyzes the economic values contained in the story of Prophet Yusuf, which include long-term economic planning, the fair distribution of wealth, and the management of resources for the welfare of society. The results show that the story of Prophet Yusuf offers solutions to the challenges of applying maqashid syariah in modern Islamic accounting by emphasizing principles such as social justice, transparency, sustainability, and accountability in resource management. This study contributes to the development of a more comprehensive theory of Islamic accounting that focuses not only on compliance with shariah rulings but also on achieving the objectives of maqashid syariah for the welfare of society. Thus, the story of Prophet Yusuf can serve as an important guide in formulating a more holistic and sustainable Islamic accounting system.

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Journal Info

Abbrev

BDG

Publisher

Subject

Description

Budgeting: Jurnal Akuntansi Syariah specializes in Islamic accounting, financial accounting, audit accounting, tax accounting, public sector accounting, capital market, investment, management and sharia business and is intended to communicate original research and current issues on the subject. This ...