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All Journal At-Tawassuth: Jurnal Ekonomi Islam Aghniya: Jurnal Ekonomi Islam
Ahmad Riyansyah
STAIN Mandailing Natal
Religion Economics, Econometrics & Finance

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Pemikiran Ekonomi Islam Al-Syaibani Tentang Aktivitas Produksi Ahmad Riyansyah; Muhammad Arifin Lubis
AGHNIYA : Jurnal Ekonomi Islam Vol 3, No 2 (2021): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v3i2.7242

Abstract

This study aims to analyze Al-Syaibani's Islamic economic thought about production activities. The problem to be discussed is how to implement Al-Syaibani's thinking in the benefits of production for human activities and welfare. This qualitative research has a descriptive analytical method by conducting a literature review. The results of the research obtained are that Al-Syaibani's thinking emphasizes microeconomic problems, so that his thoughts discuss in detail how the economic role of human production activities is to obtain wealth. Al Syaibani interprets that the purpose of production activity is important to play a role in bringing humans closer to God and to support the obedience so that production activities must be carried out or even required.
PERBANDINGAN AKUNTANSI KONVENSIONAL DAN AKUNTANSI SYARIAH MENURUT PEMIKIRAN SOFYAN SYAFRI HARAHAP Ahmad Riyansyah
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v5i2.8250

Abstract

The purpose of this study is to analyze the comparison of conventional accounting and Islamic accounting derived from the thoughts of Sofyan Syafri Harahap. Currently, the implementation of Islamic accounting is not widely practiced even neglected by companies due to the lack of introduction and concentration of Islamic accounting knowledge. This is because there are still few researchers who study and formulate the practice of Islamic accounting. The form of this research is qualitative through a descriptive approach. The method of the data collection is carried out through various sources including literature review of several related books, articles and related dissertations. Based on the analysis results, it is found that in comparison Sofyan Syafri Harahap argues that conventional accounting has many drawbacks. This is evident from the content of the verses in the Al-Qur'an and also the opinion of several previous Islamic scholars such as Lucas Pacioli. Islamic accounting must be able to guarantee that the information compiled or presented must be correct and free from elements of fraud or injustice, free from partiality to certain interests. The information provided must be transparent, tested, and can be accounted for in the afterlife. Knowledge of Islam is absolutely necessary to view accounting from an Islamic perspective.
Co-Authors Muhammad Arifin Lubis