Skip to main content Skip to main navigation menu Skip to site footer

COMPARING ACCOUNTING CONCEPTS IN OVERVIEW OF ISLAMIC SCHOLAR'S:

Analysis Study of Surah Al-Baqarah Verse 282

  • cici dewi sari murni lezmantuleri
DOI: https://doi.org/10.32505/jurisprudensi.v13i1.3113
Keywords: the commentator's review, accounting in Islamic law, comparative thought

Abstract

This study aims to determine the accounting concept in Surah Al Baqarah verse 282 in the commentator's review. This research is qualitative through primary and secondary data sources with data analysis techniques using thematic methods. The findings of this study are the accounting concepts contained in the Qur'an are all human actions that cannot be separated from the values of divinity, humanity, prioritizing the public good, equal rights and obligations, and prohibiting cheating and immoral behavior. This is stated in Surah Al Baqarah verse 282 which contains about accounts payable or non-cash transactions, the verse contains orders to make records and bring witnesses.

Downloads

Download data is not yet available.

References

Abdul-Ghani, A. R., Laluddin, H., Zian, M. N., & Zakaria, Z. 2012. The New Breed of Islamic Accountants and Their Role in Islamic Institutions. Advances in Natural and Applied Sciences, 6(8), 1287-1295.

Adnan, M. Akhyar. 2005. Akuntansi Syariah : Arah, Prospek dan Tantangannya. Jakarta: UII Press.

Al-Farmawi, Abdul Hayy. 1994. Metode Tafsir Maudhu’I : Suatu Pengantar. Jakarta: Raja Grafindo Persada.

Al-Maraghi, Ahmad Musthafa. 1986. Terjemahan Tafsir Al-Maraghi. Semarang : Toha Putra.

Al-Munawar, Said Agil Husin. 2005. Al-Qur’an Membangun Tradisi Keshalehan Hakiki. Jakarta: Ciputat Press.

Al-Qatta, Manna’ Khalid. 2011. Studi Ilmu-Ilmu Al-Qur’an. Bogor : Pustaka Litera Antar Nusa.

Al-Rifa’i, Muhammad Nasib. 1999. Tafsir Ibnu Katsir, Kemudahan Dari Allah. (Surah al-Fatihah – an-Nisaa), terj. Syihabuddin cet.1. Jakarta: Gema Insani,

Amin, Muhammad. 2001. Studi Ilmu-Ilmu Al-Qur’an. Jakarta : Pustaka Firdaaus, cet. I.

Antonio, Muhammad Syafi’i. 2001. Bank Syari’ah Dari Teori Ke Praktek. Jakarta : Gema Insani.

Anwar, Rosibon. 2004. Ulumul Qur’an. Bandung : CV Pustaka Setia.

Arikunto, Suharsimi. 2006. Prosedur Penelitian Suatu Pendekatan Praktek. Jakarta: Rineka Cipta.

Ar-Rifa’I, Muhammad. 2005. Ringkasan Tafsir Ibnu Katsir, Volume 1. Ciputat Tangerang : Lentera Hati.

As-Suyuti, Imam Jalaluddin Al-Mahalli dan Jalaluddin. 2003. Tafsir Jalalain, Juz I. Bandung : Sinar Baru Algesindo.

Asy’ari, Musa. 2002. Filsafah Islam Sunnah Nabi Dalam Berpikir. Yogyakarta: LESFI.

Baidan, Nashiruddin. 1987. Metodelogi Penafsiran Al-Qur’an. Jakarta: Suryakarsa.

Baidan, Nasrudin. 2005. Wawasan Baru Ilmu Tafsir. Yogyakarta : Pustaka Pelajar.

Dedi, Mulawarman dan Aji. 2006. Menyibak Akuntansi Syari’ah: Rekonstruksi Teknologi Akuntansi Syariah Dari Wacana Ke Aksi. Jogyakarta: Kreasi Wacana.

H. Elasrag. 2014. ‘Principals of the Islamic Finance: A focus on project Finance’. Munich Personal RePEc Archive,

Hamka, Buya. 1983. Tafsir Al- Azhar, Juzu’ 30. Jakarta : Pustaka Panjimas.

Harahap, Sofyan Syafri. 2004. Akuntansi Islam. Jakarta : Bumi Aksara.

Hasan, Abdul Halim. 2006. Tafsir Al-Ahkam. Jakarta : Kencana.

Hunsouw, M. Thaib. 2014. Tafsir Ahkam, Cet. Pertama. Yogyakarta: Aynat Publishing.

Khaeruman, Badri. 2004. Sejarah Perkembangan Tafsir Al-Qur’an. Bandung : Pustaka Setia.

Kholil, Moenawar. 1985. Al-Qur’an dari Masa ke Masa,cet. VI. Solo : Ramahani.

Malik, Ali & Abumustafa, Naser & Shah, Haider. 2019. Revisiting Creative Accounting in the Context of Islamic Economic and Finance System. Asian Social Science. 15. 80. 10.5539/ass.v15n2p80.

M. Ambashe., and H.A Alrawi, ‘The Development of Accounting

Through History’. International Journal of Advances in Management

and Economics, vol. 2, iss. 2, pp. 95-100, 2013.

M. Ambashe., and H.A Alrawi, ‘The Development of Accounting

Through History’. International Journal of Advances in Management

and Economics, vol. 2, iss. 2, pp. 95-100, 2013.

M. Ambashe and H. A Alrawi. 2013. ‘The Development of AccountingThrough History’. International Journal of Advances in Managementand Economics, vol. 2, iss. 2, pp. 95-100.

Mauludi, Ali. 2014. Teknik Memahami Akuntansi Syari’ah. Jakarta : Alim’s Publishing.

Moeloeng, Lexy J. 2006. Metodologi Penelitian Kualitatif, Edisi Revisi. Bandung : Remaja Karya.

Muhaimin, dkk. 2005. Kawasan Dan Wawasan Studi Islam. Jakarta: Prenada media.

Muhammad, A. Mufakhir. 2004. Tafsir ‘Ilmi. Banda Aceh : Yayasan Pena.

Mustaqim, Abdul. 2005. Aliran-Aliran Tafsir ; Dari Periode Klasik hingga Kontemporer. Yogyakarta : Kreasi Warna.

Nazir, Moh. 2011. Metode Penelitian, Cetakan Ke-7. Bogor : Ghalia Indonesia.

Rapar, Jan Hendrik. 2007. Pengantar Logika, asas-asas penalaran sistematis. Jogyakarta : Kanisius.

Shihab, M. Quraish. 2002. Tafsir Al-Misbah (Pesan, Kesan dan Keserasian Al-Qur’an. Jakarta: Lentera Hati.

Sukmadinata, Nana Syaodih. 2005. Metodologi Penelitian Pendidikan. Bandung: Remaja Rosdakarya.

Triyuwono, Iwan. 2011. Akuntansi syari’ah: Perspektif, metodologi dan Teori. Jakarta: Selemba Empat.

Trokic, Amela. 2015. Islamic Accounting; History, Development and Prospects. European Journal of Islamic Finance. 2. 10.13135/2421-2172/1043.

Yaday, B. 2014. Creative Accounting: An Empirical Study from professional Prospective. International Journal of Management and Social Sciences Research, 3(1), 38-53

Published
2022-03-23
How to Cite
lezmantuleri, cici dewi sari murni. (2022). COMPARING ACCOUNTING CONCEPTS IN OVERVIEW OF ISLAMIC SCHOLAR’S:. Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan Dan Ekonomi Islam, 13(1), 1-20. https://doi.org/10.32505/jurisprudensi.v13i1.3113
Issue
Vol 13 No 1 (2021): Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam
Section
Articles

Copyright (c) 2022 cici dewi sari murni lezmantuleri

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan dan Ekonomi Islam right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan dan Ekonomi Islam published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

DB Error: Unknown column 'Array' in 'WHERE'