2020
DOI: 10.24239/blc.v14i2.543
|View full text |Cite
|
Sign up to set email alerts
|

Studi Al-Quran Dan Hadits Tentang Eksistensi Dan Konstruksi Akuntansi Syariah

Abstract: The basic concept of accounting is recording and in development is divided into various financial recording systems in different categories. Islam with comprehensive Shari'a not only regulates vertical problems, namely the relationship between humans and God in matters of ubudiyah, but also regulates the horizontal problems of human relations with humans in matters of muamalah and that is where there is accounting activity, the presence of the term sharia accounting shows the existence of Islamic values absorb… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
1
1
1

Citation Types

0
3
0
2

Year Published

2022
2022
2024
2024

Publication Types

Select...
4

Relationship

0
4

Authors

Journals

citations
Cited by 4 publications
(5 citation statements)
references
References 0 publications
0
3
0
2
Order By: Relevance
“…yang bisa dipakai menjadi sumber hukum syariat. Meskipun mereka mempunyai makna tersendiri dalam mengartikan hadis, bukan berarti ulama Ushul Fikih menolak definisi hadis dari kalangan ulama hadis (Nasrullah, 2020).…”
Section: Hasil Dan Pembahasanunclassified
“…yang bisa dipakai menjadi sumber hukum syariat. Meskipun mereka mempunyai makna tersendiri dalam mengartikan hadis, bukan berarti ulama Ushul Fikih menolak definisi hadis dari kalangan ulama hadis (Nasrullah, 2020).…”
Section: Hasil Dan Pembahasanunclassified
“…Then this theory was developed again so that a sharia concept was formed known as Shariah Enterprise Theory (SET). This theory underlies that the determination of the concept is from the all-creator god of all resources that exist in nature, so Shariah Enterprise Theory Allah is the main Mandate (wahyudin, larisa pradisti, 2018); Triyuwono,2000;Hidayatullah, 2020) Islam has set the concept of accountability and social justice which must be based on the ukhwah of brotherhood. The prohibition of usury and the obligation to pay zakat is a form of social responsibility, from these two concepts so that the establishment of Shariah Enterprise Theory.…”
Section: Literature Review Shariah Enterprise Theory In Social Respon...mentioning
confidence: 99%
“…Jadi bisa dikatakan bahwa maqashid syari'ah merupakan tujuan syari'ah yang lebih memperhatikan kepentingan umum (Muzlifah, 2013) Konsep Maqashid Syariah merupakan indikator yang digunakan untuk mengukur tentang kebutuhan manusia, di mana kebutuhan manusia ini dibagi menjadi tiga, yaitu: kebutuhan al-daruriyat (primer), kebutuhan al-hajiyat (sekunder) dan kebutuhan altahsiniyat (tersier). Kebutuhan daruriyat ini merupakan kebutuhan pokok yang harus terpenuhi oleh manusia, ada 5 yaitu: agama, jiwa, akal, harta dan keturunan (Hidayat, 2017).…”
Section: Kesejahteraanunclassified