Islamic View In The Application Of Sharia Law In Accounting
DOI:
https://doi.org/10.31004/jptam.v6i2.4411Keywords:
Akuntansi Syariah, Perspektif Islam, EkonomiAbstract
Dalam sistem ekonomi Islam, dasar dari konsep ini adalah adanya bisnis tanpa riba. Dalam sistem ekonomi Islam tentunya diperlukan adanya pihak yang bertanggung jawab atas berbagai permasalahan ekonomi tersebut. Dalam hal ini akuntan khususnya akuntan syariah adalah pihak yang mengelola ekonomi syariah. Penelitian ini akan mengkaji bagaimana pandangan Islam terhadap penerapan hukum syariah dalam penerapan akuntansi. Penelitian ini akan dilakukan dengan menggunakan pendekatan kualitatif sebagai metode. Data penelitian berasal dari berbagai hasil penelitian dan penelitian terdahulu yang relevan dengan penelitian ini. Studi ini menemukan bahwa konsep akuntansi Islam telah terbentuk sejak jaman dahulu. Bahkan dalam beberapa aspek, akuntansi syariah lebih dahulu memikirkan beberapa hal dibandingkan dengan akuntansi konvensional biasa. Hal ini karena, dalam perspektif Islam, pengembangan dan penerapan sistem akuntansi diberikan kepada semua kemampuan manusia. Menurut pengertian syariat Islam, kaidah akuntansi didefinisikan sebagai kumpulan dasar hukum yang baku dan tetap, yang dapat digunakan oleh seorang akuntan dalam pekerjaannya, baik dalam pembukuan, analisis, pengukuran, pemaparan dan penjelasan, serta dijadikan sebagai dasar. dalam menjelaskan suatu peristiwa atau peristiwa.
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