Akuntansi dalam Perspektif Maqashid Syariah
Islam as a way of life for Muslims explains comprehensively about worship and muamalah, including in non-cash economic transactions. Various verses in the Koran provide guidance to document non-cash transactions. Honesty, accountability and piety are needed in the recording process. How is the imple...
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| Format: | Article |
| Language: | English |
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Universitas Jember
2017-09-01
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| Series: | Jurnal Ekonomi Akuntansi dan Manajemen |
| Online Access: | https://jurnal.unej.ac.id/index.php/JEAM/article/view/17342 |
| _version_ | 1797951691614584832 |
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| author | Khusnudin Khusnudin |
| author_facet | Khusnudin Khusnudin |
| author_sort | Khusnudin Khusnudin |
| collection | DOAJ |
| description | Islam as a way of life for Muslims explains comprehensively about worship and muamalah, including in non-cash economic transactions. Various verses in the Koran provide guidance to document non-cash transactions. Honesty, accountability and piety are needed in the recording process. How is the implementation of sharia maqasid in accounting to be important to know.
Qualitative research through literature study by studying the normative aspects of the verses of the Koran and the hadith, as well as analyzing through the maqashid sharia approach.
Accounting as a complement (tahsiniyat) can turn into a need (hajiyat) at the maqashid level. Sharia orders to record non-cash transactions become a necessity (dharuriyat) to protect property ownership.
Keywords: Accounting, Transactions, Maqashid Sharia |
| first_indexed | 2024-04-10T22:34:37Z |
| format | Article |
| id | doaj.art-f211d4365c0f44d693614086f63bf408 |
| institution | Directory Open Access Journal |
| issn | 1412-5366 2459-9816 |
| language | English |
| last_indexed | 2024-04-10T22:34:37Z |
| publishDate | 2017-09-01 |
| publisher | Universitas Jember |
| record_format | Article |
| series | Jurnal Ekonomi Akuntansi dan Manajemen |
| spelling | doaj.art-f211d4365c0f44d693614086f63bf4082023-01-16T14:42:18ZengUniversitas JemberJurnal Ekonomi Akuntansi dan Manajemen1412-53662459-98162017-09-0116211211610.19184/jeam.v16i2.1734217342Akuntansi dalam Perspektif Maqashid SyariahKhusnudin Khusnudin0Universitas Islam Negeri Maulana Malik Ibrahim MalangIslam as a way of life for Muslims explains comprehensively about worship and muamalah, including in non-cash economic transactions. Various verses in the Koran provide guidance to document non-cash transactions. Honesty, accountability and piety are needed in the recording process. How is the implementation of sharia maqasid in accounting to be important to know. Qualitative research through literature study by studying the normative aspects of the verses of the Koran and the hadith, as well as analyzing through the maqashid sharia approach. Accounting as a complement (tahsiniyat) can turn into a need (hajiyat) at the maqashid level. Sharia orders to record non-cash transactions become a necessity (dharuriyat) to protect property ownership. Keywords: Accounting, Transactions, Maqashid Shariahttps://jurnal.unej.ac.id/index.php/JEAM/article/view/17342 |
| spellingShingle | Khusnudin Khusnudin Akuntansi dalam Perspektif Maqashid Syariah Jurnal Ekonomi Akuntansi dan Manajemen |
| title | Akuntansi dalam Perspektif Maqashid Syariah |
| title_full | Akuntansi dalam Perspektif Maqashid Syariah |
| title_fullStr | Akuntansi dalam Perspektif Maqashid Syariah |
| title_full_unstemmed | Akuntansi dalam Perspektif Maqashid Syariah |
| title_short | Akuntansi dalam Perspektif Maqashid Syariah |
| title_sort | akuntansi dalam perspektif maqashid syariah |
| url | https://jurnal.unej.ac.id/index.php/JEAM/article/view/17342 |
| work_keys_str_mv | AT khusnudinkhusnudin akuntansidalamperspektifmaqashidsyariah |