TY  - JOUR
ID  - digilib8626
UR  - https://digilib.uin-suka.ac.id/id/eprint/8626/
A1  - SITI MURTIYANI , -
Y1  - 2009/06/01/
N2  - 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.
JF  - Jurnal Mukaddimah Vol XV, No 26, Januari-Juni 2009
KW  - Accounting history
KW  -  development
KW  -  shariah accounting.
TI  - THE HISTORICAL FACT AND DEVELOPMENT CONCEPT OF SHARIAH ACCOUNTING
AV  - public
ER  -