Akuntansi dalam Perspektif Maqashid Syariah

  • Khusnudin Khusnudin Universitas Islam Negeri Maulana Malik Ibrahim Malang

Abstract

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

References

Al-Nabhani, Taqiyuddin. 1996. Al-Syakhsiyah al-islamiyah juz III. (Beirut: Dar al-Ummah), 359-361.
Ar-Rifai, Muhammad Nasib, 1989. Kemudahan dari Allah Ringkasan Ibnu Katsir Jilid I. Jakarta:Gema Insani Press. 461-468.
Wiroso. 2016. Akuntasi Syariah pada Koperasi Simpan Pinjam dan Pembiayaan Syariah Implementasi PAPSI-BPRS 2015, Materi Pembelajaran BPR-SSyariah, Jakarta: tp, April 2016. 11-20.
Auda, Jasser. 2015. Membumikan Hukum Islam melalui Maqashid Syariah. Bandung: PT Mizan Pustaka. 32-35.
Bakri, Asafri Jaya. 1996. Konsep Maqashid Syariah menurut Syatibi, (Jakarta: Raja Grafindo Persada. 69-72.
Published
2017-09-29
How to Cite
KHUSNUDIN, Khusnudin. Akuntansi dalam Perspektif Maqashid Syariah. Jurnal Ekonomi Akuntansi dan Manajemen, [S.l.], v. 16, n. 2, p. 112-116, sep. 2017. ISSN 2459-9816. Available at: <https://jurnal.unej.ac.id/index.php/JEAM/article/view/17342>. Date accessed: 29 mar. 2024. doi: https://doi.org/10.19184/jeam.v16i2.17342.
Section
Articles

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