Sejarah dan pemikiran akuntansi syariah

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.