%0 Journal Article
%A SITI MURTIYANI , -
%D 2009
%F digilib:8626
%J Jurnal Mukaddimah Vol XV, No 26, Januari-Juni 2009
%K Accounting history, development, shariah accounting.
%T THE HISTORICAL FACT AND DEVELOPMENT CONCEPT OF SHARIAH ACCOUNTING
%U https://digilib.uin-suka.ac.id/id/eprint/8626/
%X 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.