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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Dzikriya Syukriyana
Economics Collage of Swasta Mandiri
Economics, Econometrics & Finance

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ACCOUNTING IN ISLAMIC SOCIETIES: AL BAQARAH 282-283 Dzikriya Syukriyana; Noer Sasongko; Rina Trisnawati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3682

Abstract

Accounting as a part of social sciences cannot separated from the ethical, moral, and cultural values surrounding it. The arrival of Islam through the Qur'an provides the guidance of every life’s aspects, including accounting. Accounting explicitly explained in Al Baqarah 282-283 and implicitly explained in various study of trading, zakah and usury. This is a qualitative study. The data collected by interviews, observations and literature studies. Data was analyzed and presented in the Miles and Huberman Models. The results of this study indicate that Al Baqarah 282-283 is the main reference of Islamic Accounting that explains the accounting hierarchy. Al Baqarah 282 explains four accounting process, including identifying, recording, communicating and witnessing. This verse also explains the qualitative characteristics for accountants and financial information.
Co-Authors Noer Sasongko Rina Trisnawati