Oleh:
M. Maulana Hamzah
Abstract
Islam has a
unique economic view which affects the all human activities of its adherents.
As accounting
is a economic research which
should reflect the different nuances
of its society
and help to achieve
its socio-economic objectives,
a different type
of accounting is
required as compared
to the conventional accounting
of west society.
Research on Islamic
accounting is still
at an exploratory stage;
its important to
develop a theoretical
framework for Islamic
accounting using various methodologies. In
common with the
development of west
accounting, thesearch is
on for the conceptual
framework and value of Islamic
accounting as a
foundation on which to
lay its principles, rules
and standards. This article explores the extent about using west accounting frameworks
(FASB and IASC) as suggestion basis in development for
patterns in the
debate on Islamic
accounting and approaches
suggested in the
literature used to develop
Islamic accounting theory.
The writer finds
that a number
of the proposed
objectives and characteristics of
Islamic accounting are doubted in meeting the objectives of Islamic teaching
A.
Pendahuluan
A.1.
Pengertian Akuntansi Islam
Hai
orang-orang yang beriman, apabila kamu bermu'amalah[179] tidak secara tunai
untuk waktu yang ditentukan, hendaklah kamu menuliskannya. dan hendaklah
seorang penulis di antara kamu menuliskannya dengan benar. dan janganlah
penulis enggan menuliskannya sebagaimana Allah mengajarkannya, meka hendaklah
ia menulis, dan hendaklah orang yang berhutang itu mengimlakkan (apa yang akan
ditulis itu), dan hendaklah ia bertakwa kepada Allah Tuhannya, dan janganlah ia
mengurangi sedikitpun daripada hutangnya. jika yang berhutang itu orang yang
lemah akalnya atau lemah (keadaannya) atau Dia sendiri tidak mampu
mengimlakkan, Maka hendaklah walinya mengimlakkan dengan jujur. dan
persaksikanlah dengan dua orang saksi dari orang-orang lelaki (di antara kamu)…
(Al-Baqoroh 282)
Kerangka Dasar dalam
Islam: