UNDERSTANDING OF ISLAMIC ACCOUNTING By.Firdaus Furywardhana "O ye believers, if ye bermuamalah not in cash for the set, let a writer of you wrote it correctly. And do not be reluctant writer to write as Allah has taught him, then let him write, and let those who owed it mengimlakkan what is written it, and let him fear Allah his Lord Allah, and let it reduce a bit rather than debt. If the person who owes a weak mind or weak condition or he himself is unable mengimlakkan, then let his deputy mengimlakkan persaksikanlah honestly and with two witnesses from among you men ... ... "(Qur'an Surah Al-Baqarah: 282) 01.Pendapatan About the Existence of Islamic Accounting Some international accounting expert opinion about the existence of Islamic accountancy including the following: Robert Arnold Russel (1986) suggested that prior entry by Pacioli known doeble existing doeble entry system more sophisticated Arabic which is the basis of the progress of business in Europe during the Middle Ages. T.E. Gambling and R.A.A. Karim (1986) The Colonial theory model if there is an Islamic society, then the automatic economic Islam and Muslims must also accounting, .... In Islam known as zakat as an attempt to resolve social problems. Islamic Accounting great emphasis on social aspects rather than just the interests of investors or owners of capital alone. Muhammad Akram Khan (1992) Islamic Accounting aim is to calculate the exact profit and loss, encouraging and following Islamic law, assess the efficiency of management, melaporan good, and attachment to justice and truth D.R. Scott (1975) actually does not explicitly promoted to Accounting Islam but he is a pioneer formulation aspects of accounting based on justice, truth, ethics. Therefore in line with the concept of Islamic Accounting. Toshikabu Hayashi (1995) Discussing the Capitalist Accounting, Accounting Concepts of Islam, Zakat calculation, and case studies Feisal Islamic Bank in Cairo and doing business in Saudi Arabia. In comparing Islamic Accounting and Accounting Capitalist, Hayashi suggested a fundamental difference between the two. Accounting Islam has a "nut rule" that is Sharia law in describing the Holy Qur'an and Hadith, whereas it has no Accounting Capitalist. He just relies on the user desires so that local and situational nature Mohamed Khir (1992) Islamic Accounting more appropriate and applicable fully for Islamic accounting in a changing community currently has a very important role in the aspects of righteousness and justice. Both aspects are a function of accountability to God, then the accountability is framed with Islamic values. 02.Perkembangan Accounting Thought In Islam Accounting history written by western historians, suggests that accounting in general or what is known as bookkeeping system specifically pair have grown and developed in Europe, precisely in Italian. Some references which can be seen, whether in Arabic or English, not found any mention about what is happening in Islamic countries. Vangermeersch the view that the growth of paired recording system is still in debate. It means he does not accept that the growth of these systems is in the Italian. The recording system known pairs is now widely practiced in Italy XIV century, Pacioli spreading his book contains a chapter on accounting, on November 10, 1494 AD In fact accounting training centers in the XIV century was not in Italy, but after less than two centuries from the emergence of the book Picioli.maka establishment of training center of the first accountants in Italy founded in the city of Venice in 1581 AD, known by the name of the College of Accountants . Pacioli mentions in her book that pairs recording system has existed since long, but Pacioli does not mention since when and where this system has existed since long. Manuscript year 765 AH / 1363 AD by Muslim writers that Muhammad ibn Abdullah ibn Al Mazindarani Kayah, titled "The Book As Siyaqat Falakiyah Minutes." The text is stored in the library of Sultan Sulaiman Al-Qanuni in Istanbul Turkey. In the manuscript with the number 2756 includes the accounting and accounting systems in Islamic countries. Al Mazindarani in manuscript explains: - The accounting system is popular at the time, and implementation of special accounting for every accounting system. - Various kinds of accounting books must be used to record financial transactions. - How to deal with the shortcomings and advantages, namely equalization 03. Values and Principles of Islamic Accounting The concept of the Islamic system can be used as a basic value in the development of the conceptual framework of Islamic accounting system, designs are as follows: 1. Indicates the need for alternative accounting system for people to critically examine Islam with conventional accounting system developed based on Western values, 2. Provides an understanding of basic concepts of Islamic accounting which is based on Islamic Shari'a, 3. Proposed a conceptual framework of Islamic accounting and its implications for the role of Muslim accountants, Some of the values mentioned above will become full with the general principles of Islamic accounting is the basis of this dibahwa universal in Islamic accounting operations, namely: 1. Accountability Principle It is a familiar concept among the Muslim community. Accountability is always associated with the concept of trusteeship. Because for the Muslims, the question of trusteeship is the result of human transactions with the Kholiq ranging from the womb of nature till he returned again to Him. For God Almighty. created man as caliph earth and the core of kekholifahan that is run or perform the mandate. So the implications of accounting is that businesses and individuals involved in business practices must always account for what has been mandated and is done to those pihatk related to him, his form can be shaped accounting reports. 2. Justice Principles The principle of justice not only be extremely important value in social life and business ethics, but also a value that is inherent in every human. Justice in the context of applications in accounting contains two terms, namely: First: In relation to moral practice, that is honesty, which is a very dominant factor. Without honesty, the accounting information presented to misleading and very detrimental to society. Second: The word fair is more fundamental (and remains grounded in the values of ethics / Islamic and moral) 3. Principle of Truth Accounting principles of justice in this if done well it will be able to create justice in the acknowledge, measure, and report economic transactions. Accounting is a form of recording is shown to give particulars as information on the financial situation then this is what islam is recommended to record each transaction so as not to arouse suspicion between the two sides. The purpose of recording such as: Accountability or evidence of a transaction, income determination, information used in decision making process, and as a testimony that will be used later in life, etc.. After seen the existence of capitalist accounting system, it can be found several problems. Uatamanya issue relating to ownership, basic concepts, standards, and accounting methods. In accounting theory sharia to abandon conventional accounting framework, but in the system already can be distinguished, As for the framework are: The theory of ownership, theory of wealth, and fund theory. According to Sofyan Syafri Harahap (1991) that Islamic accounting is definitely there, because He is using the method comparison between the concept of Islamic Shari'a relevant accounting concepts and features of contemporary (in shades comprehensive) itself. So He concluded that Islamic values in accounting and accounting da exist in the legal structure and Muamalat Islam. The by Muhammad Akram Khan (Harahap, 1992) to formulate accounting nature of Islam, that is as follows: 1. Determination of appropriate loss of income, 2. Promoting and Assessing Leadership Efficiency, 3. Adherence to Sharia law, 4. The binding to justice, 5. Properly reported, 6. Changes in accounting practices.
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