THE HISTORICAL FACT AND DEVELOPMENT CONCEPT OF SHARIAH ACCOUNTING

SITI MURTIYANI , - (2009) THE HISTORICAL FACT AND DEVELOPMENT CONCEPT OF SHARIAH ACCOUNTING. Jurnal Mukaddimah Vol XV, No 26, Januari-Juni 2009.

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Abstract

The progression of the economical development ofummah (Moslems) is increasing fast. The establishment of business institution such as shariah financial having importance role as intermediary between supply and demand. Therefore, it is need the recording and reporting processes of all the transaction and social activities. The objective of this research is showing the development stage of shariah accounting and the future plans in the development of shariah accounting. The very importance thing for us is restudying the Islamic principal source (Fiqh) to settling the foundations and primary rules and principles that related to the accounting. Therefore in the future we can implement the shariah accounting in the management of shariah financial institutions in banking and non-banking fields include manufacture and service companies, and non-bank financial institutions such as insurance, pledge/ pawn fRahn), shariah capital market, shariah multi-finance, and companies in general. The pace in studying accounting in Islam by means of a set of methods— istinbath, tahlili and tathbiqi— that combined with the concepts and settled planning, the contemporary implementation, and the participation of society, government, educator, researcher in exploring and developing the shariah accounting were very importance in the efforts of shariah accounting development.

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