文章基本信息

标题：Construction of Shariah Accounting, Zakat, Infaq and Amal
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作者：Suwito . ; Unti Ludigdo ; Aji Dedi Mulawarman 等
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2016
卷号：7
期号：8
页码：122-131
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This article aims is toestablish accounting concepts that rahmatanlil ‘alamin. Accounting concept developed is based on theory that new shariah enterprise of financialaccounting theory is shariah concept, charity, donation and charity thatrecognizes the absolute ownership to God. The method used is the Al-JabriTrilogy with textual-rational intuition integration. The study results ofaccounting concepts that rahmatan lil‘alamin shows that an accounting concept should be free from Maysir, Gharar, Riba, Bathil, Bai’al Mudhthar, Ghabn,Najash, Ihtikar, Ikrah, Ghish, dan Tadlis. Accounting must serve God, humans and environment. Accounting is usedto worship of God and to human happiness, and environment. Halal sustenance is the value added to blessing of God oninvestment that should be maximized for human happiness, environment anduniverse.
其他摘要：This article aims is toestablish accounting concepts that rahmatanlil ‘alamin. Accounting concept developed is based on theory that new shariah enterprise of financialaccounting theory is shariah concept, charity, donation and charity thatrecognizes the absolute ownership to God. The method used is the Al-JabriTrilogy with textual-rational intuition integration. The study results ofaccounting concepts that rahmatan lil‘alamin shows that an accounting concept should be free from Maysir, Gharar, Riba, Bathil, Bai’al Mudhthar, Ghabn,Najash, Ihtikar, Ikrah, Ghish, dan Tadlis. Accounting must serve God, humans and environment. Accounting is usedto worship of God and to human happiness, and environment. Halal sustenance is the value added to blessing of God oninvestment that should be maximized for human happiness, environment anduniverse.Keywords:new shariah enterprise theory,accounting shariah, accounting for zakat, donation and amal, rahmatan lil ‘alaminaccounting, al-Jabri trilogy, systematic of the revelation nuzul.
关键词：new shariah enterprise theory;accounting shariah; accounting for zakat; donation and amal; rahmatan lil ‘alaminaccounting; al-Jabri trilogy; systematic of the revelation nuzul.