J-ISCAN : Journal of Islamic Accounting Research
Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research

KRITERIA DAN KARAKTERISTIK AKUNTAN DALAM PERSPEKTIF ISLAM

Harjoni (IAIN Lhokseumawe)
Syamsul Rijal (UIN Ar-Raniry, Banda Aceh)
Angga Syahputra (IAIN Lhokseumawe)

Article Info

Publish Date
03 Dec 2021

Abstract

The accountants are a profession that has existed since the era of the Prophet Muhammad. Related to taking notes, and counting activities, Rasulullah SAW implemented and educated his companions to become officers (katibul amwaal), accountants (hafazhatul amwaal) because apart from being a prophet, Rasulullah SAW was a good businessman. This article aims to explore the Shirah Nabawiyah (library study) to give us an idea of who accountants were in the era of the Prophet and what their characteristics were. Based on the literature review, there are several companions who were positioned by the Prophet Muhammad specifically for financial management (the state) and even the Prophet divided them into seven functions, six accounting functions and one function for auditing (audit).

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Journal Info
J-ISCAN : Journal of Islamic Accounting Research
Website

Abbrev

j-iscan

Publisher

Institut Agama Islam Negeri Lhokseumawe

Subject

Economics, Econometrics & Finance

Description

J-ISCAN: Journal of Islamic Accounting Research is a scientific journal managed by the Islamic Accounting Study Program, Faculty of Islamic Economics and Business, IAIN Lhokseumawe. This journal publishes research results conceptually and technically related to the scope of Islamic Economics with a ...