Main Article Content
Abstract
This paper discusses the history of the birth of sharia accounting which is inseparable from the
development of Islam, the obligation to record non -cash transactions as mentioned in the QS. AlBaqarah: 282 encouraged Muslims to care about recording and gave rise to the tradition of
recording among the people, and this was one of the factors that encouraged cooperation at that
time. History proves that accounting science has long been practiced in the Islamic world,
such as the term journal, which was used during the time of the Islamic caliphate with the
term "jaridah" for financial bookkeeping. Likewise with the double entry written by Luca
Pacioli. That way we know that Islam first recognized the accounting system because the
Qur'an was revealed in 610 AD, which is 800 years earlier than Luca Pacioli who
published his book in 1494. Sharia accounting is accounting which processes financial
transactions using contracts in accordance with the provisions of the Qur'an and Hadith
and ijmak. Thus, accounting has been known as a means of accountability to company
owners, so sharia accounting is more than that, namely accountability to company owners
and God.
Keywords
Article Details
References
- Ascarya. (2005). Akad dan Produk Bank Syariah. PT Raja Grafindo: Jakarta.
- Baridwan, Z. (2021). Pendidikan Akuntansi Dan Perubahan Peran Dan Tanggungjawab Akuntan Publik. https://docplayer.info/72958344-Pendidikan-akuntansi-dan-perubahan-peran-dan-tanggungjawab-akuntan-publik-oleh-dr-zaki-baridwan-m-sc.html diakses 15
- Bungin, Burhan. (2011). Penelitian Kualitatif. Indeks: Jakarta.
- Dewi, Sri dan Adeh. (2017). Akuntansi Syariah. Rekayasa Sains: Bandung
- Harahap, Sofyan S. .(2010) . Akuntansi Perbankan Syariah. LPFE Usakti: Jakarta.
- Kariyoto. (2013). Akuntansi Dalam Perspektif Syariah Islam. Jurnal Jibeka Volume 7 No 2.
- Kieso, donald. Dkk. (2008). Intermediate Accounting. Erlangga: Jakarta.
- Mulyono, Djoko (2019). Akuntansi Syariah. Andi: Yogjakarta.
- Nurhayati, Sri dan Wasilah ( 2011). Akuntansi Syariah di Indonesia. Salemba
- Empat: Jakarta.
- Pernyataan Standar Akuntansi Keuangan Syariah
- Pernyataan Standar Akuntansi No 59: Akuntansi Perbankan Syariah
- Pernyataan akuntansi No 31: Instrumen Keuangan
- Soemarso.(2004). Akuntansi Suatu Pengantar. Salemba Empat: Jakarta.
- Wiroso. (2011). Akuntansi Transaksi Syariah. Penerbit Ikatan Akuntan Indonesia.