<![CDATA[The birth of shariah accounting paradigm can not be separated from the factors of development of Islamic economic discourse and sharia financial system that began to emerge since the mid-1990s. For some, shari'ah accounting is something that is "forced". This assumption is neither misleading nor true, since shari'a accounting has a strong historical roots in Islamic civilization long before Western civilization reached its golden peak until today. The existence of Islamic civilization that lasted for 600-1300 AD, where the progress of Islamic science reached its peak of the year 900-1200 M. Recording procedure has begun to be practiced since the Caliph Umar Bin Khattab, ie in the period 14-24 H (636-645 M). At this time Baitul Mal requires formal recording of funds obtained by institutions from various sources.]]>
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