PRINSIP-PRINSIP ETIKA ISLAM DALAM AKUNTANSI SYARIAH
Kata Kunci:
Etika, Ekonomi Syariah, Akutansi SyariahAbstrak
This article aims to understand sharia accounting principles and their influence on accounting practices, especially in the fields of business and finance. Sharia accounting is an economic science whose teachings are based on religion. The source of the teachings can come from the Koran, hadith, ijma', and qiyas. Sharia accounting principles consist of social justice and environmental responsibility, prohibition of usury practices, fairness and transparency, as well as halal and haram assets. By using the literature review method, it is hoped that this article will be useful for all of us, especially sharia accountants, so that they can carry out their duties in accordance with religious teachings.
Referensi
Susilowati, L. (2017). Tanggung Jawab, Keadilan Dan Kebenaran Akuntansi Syariah. State
Islamic Institute of Tulungagung.
Chamid, Nur. (1997). Jejak Langkah Sejarah Pemikiran Ekonomi Islam. Edisi II. Jakarta: PT
Raja Grafindo Persada.
Aini, F. N. (2024). Analisis Keadilan Dan Transparansi Perspektif Imam Al-Ghazali Terhadap
Penaksiran Harga Jasa Servis Handphone Pada Konter El-bass Kecamatan Kasreman
Kabupaten Ngawi (Doctoral dissertation, IAIN Ponorogo).
Apriyanti, H.W. (2017). Akuntansi syariah: sebuah tinjauan antara teori dan praktik. Jurnal
Akuntansi Indonesia, 6(2), 131-140.
Nabila, Alya., dan Gaswira, Leni. (2023). Analisis Penerapan Prinsip-Prinsip Akuntansi
Syariah Di Indoensia. Pages 264–270.
Akuntansi Syariah: Pengertian, Prinsip, dan Penerapannya – INAIS. (2022). Retrieved from Inais.ac.id website: https://inais.ac.id/akuntansi-syariah-pengertian-prinsip-dan-penerapannya/
Susilowati, L. (2017). Tanggung Jawab, Keadilan Dan Kebenaran Akuntansi Syariah. State Islamic Institute of Tulungagung.
Jannah, R. (2024). Prinsip Akuntansi Syariah. AKUNTANSI SYARIAH: Konsep dan Praktik dalam Era Kontemporer, 48.
Rahayu, R. (2024). Pengaruh Akuntansi Lingkungan Terhadap Pengelolaan Limbah Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia (Doctoral dissertation, IAIN Parepare).
Jusoh, W. N. H. W., Ibrahim, U., & Napiah, M. D. M. (2015). An Islamic perspective on corporate social responsibility of Islamic banks. Mediterranean Journal of Social Sciences, 6(2), 308-315.
Kurniawan, R. R. (2021). Dampak Riba Menurut Al-Quran dan Hadist.
Al-Jurjani, Muhammad bin Ali. Al- ta’rifat. Beirut: Dar al-kitab al- arabi.1984.
Al-Bahuty, Yusuf bin Idris. (1984). Kasyaf al-Qana‟ an Mutun al Iqna‟. Beirut: Daral-Fikr.
Juwaini, Ahmad. (2010). Transparansi Menurut Islam. Jakarta: Penerbit Pustaka Madani.
