KONSEP AKUNTANSI DALAM Al-QURAN
Abstract
This research is designed to discuss concept of accounting in Al-Quran and compare it to the existing conventional accounting. It is conducted using qualitative approach through library study. As for data needed are found with the help of documentary method. The result reveals that long before Luca Pacioli wrote “Summa De Arithmatica, Geometrica, Proportioni et Proportionalitaâ€, the Prophet Muhammad had commanded accounting when being in Madina. Also, the historical fact supported by Al-Baqarah: 282 which contains clear order to writing transaction. What is stressed in the verse is accountability concept. Compared to the conventional accounting, Syariah accounting differs in core and fundamental matters. The similarity of both conventional and Syariah lies in terms of axiomatics, no more.
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