Accounting Sharia

Accounting accounting Sharia is socially oriented . This means that accounting is not just as a tool to translate economic phenomena in the form of a monetary measure but also as a method of economic phenomena that explain how to walk in a Muslim society . Shariah accounting issues including unusual thought by conventional accounting . Human behavior is judged on the Day of Resurrection . Accounting should be considered as one of the derivation / reckoning is advocating good and forbidding what is bad . Accounting Shariah reality is reflected in charity accounting .
Accounting Zakat shows the process by which wealth lawfully acquired by the company . This is one example of a derivative Reckoning accounting. Besides, it turns through the Quran has outlined that the accounting concept of responsibility or accountability is the emphasis that aim maintain justice and righteousness .



There are several notions of Islamic Accounting , among others:
Etymologically , the word comes from the English accounting , accounting , in Arabic called " muhasabah " is derived from the word hasaba , hasiba , muhasabah , or other wazan is hasaba , hasban , hisabah , meaning to weigh , calculate into account , record , or part to , ie calculate carefully or accurately recorded in the books that should be given . The word " reckoning " is found in the Qur'an in the sense that almost the same , which led to the number or numbers , such as the Word of God :
QS.Al - Isra ' ( 17 ) : 12 ' .... number years and counting .... "
QS.Al - THALAQ ( 65 ) : 8 " .... then our reckoning the population by reckoning that hard ... "
QS.Al - Insyiqah ( 84 ) : 8 " .... then he will be examined by a survey that mjudah ... "
Reckoning word in these verses show the number or calculation strict , thorough , accurate , and accountable . Therefore , accounting is in a state of knowing something enough , no more nor less .
Based on the above understanding , it can be concluded that Islamic Accounting is an activity identification , clarification , and reporting through in making economic decisions based on the principles of sharia contract - agreement , which does not contain zhulum ( Injustice ) , usury , maysir ( gambling ) , gharar ( deception ) , illicit goods , and dangerous.
Accounting accounting Sharia is socially oriented . This means that accounting is not just as a tool to translate economic phenomena in the form of a monetary measure but also as a method of economic phenomena that explain how to walk in a Muslim society . Shariah accounting issues including unusual thought by conventional accounting . Human behavior is judged on the Day of Resurrection . Accounting should be considered as one of the derivation / reckoning is advocating good and forbidding what is not good .
According to Sofyan S. Harahap in ( economic and Social Accounting Accounting Islam page 56 ) defines : " Accounting Accounting Islam or sharia is essentially the use of accounting in running the Islamic sharia .

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