18 Februari 2009


Accounting bookkeeping system, known as "double entry". According to the known history of common and there are many books in the "Accounting Theory", referred to appear in Italy in the 13th century, who was born from the hands of an Italian Priest named Luca Pacioli. He wrote the book "Summa de Arithmatica Geometria et Propotionalita" with a chapter on a "Double Entry Accounting System". Therefore hear the word "Sharia Accounting" or "Islamic accounting", may be common mengerutkan forehead while thinking that it is a no.

However, when we review the "History of Islam" found that after the emergence of Islam in Arabia under the command of Rasulullah SAW and form Daulah Islamiah in Medina, which then continue in the Khulafaur Rasyidin there is a law that is applied accounting for the individual, organization (syarikah) or company , accounting wakaf, restriction of the rights of property (hijr), and the state budget. Rasulullah SAW own at the time of his life has also been specifically educated to deal with a few friends with a professional accountant "hafazhatul amwal" (financial supervisors). Even Al-Quran as a sacred book of Muslims consider this issue as a serious problem with the revealed verses long, ie, Surah Al-Baqarah verse 282 that describes the functions of the transaction record, basic-nature, and benefits-benefits, as explained by rule - rule of law must dipedomani in it. As at the beginning of the paragraph is says "Hi, those who believe if you do not muamalah in cash for the time specified, you should write it. And let one of you, the author writes correctly. Reluctant author, and do not write as Allah has taught ... ... ... "

Thus, we can see from history, that Islam was the first accounting system, because the Al Quran was revealed in the year 610 M, which is the first 800 years of Luca Pacioli published a book in the year 1494.

From the side of science, accounting knowledge is the information and evidence to try to convert data into information by completing a measurement of various transactions and the consequences that are grouped in the account, estimated or post such as financial assets, debt, capital, results, costs, and profit. In Al-Quran was that we must measure the fair, do not dilebihkan and not reduced. We should demand justice for the size and weight for us, while for others we minimize it. In this case, Al Quran states in many verses, among others, in Surah asy-Syu'ara paragraph 181-184 that read: "full measure and do not include people who harm, and weigh with a balance that is straight. And do not hurt people on their rights and do not reign in the earth, making mischief, and fear Allah, Who created you and the people who first. "

Truth and justice in the measure, according to umer Chapra also involves the measurement of wealth, debt, capital income, cost and profit companies, so that a mandatory measure Accountant property correctly and fairly. The Accountant will provide a financial report is prepared from the evidence that exists in an organization that is run by a management who are appointed or designated in advance. Management can do anything in the present report in accordance with the motivation and interests, so the logical feared he would hitchhike interests. For the Independent Accountant is required to do checks on the report and its evidence-evidence. Methods, techniques, and strategies learned this review are described in the Science and Auditing.

In Islam, Auditing function is called "tabayyun" as described in the Surah Al-Hujuraat paragraph 6 which reads: "O those who believe, if people come to bring a wicked news, so check carefully, so that you do not cause a natural to a nation without knowing the situation that caused you regret over it."

Then, according to the command of Allah in Al Quran, we must improve the measurement of the above items are presented in the Balance Sheet, as described in the Surah Al-Israa 'verse 35 which reads: "Give full measure when ye menakar, and weigh with the correct balance. That is a major (for you) and the better result. "

From the above explanation, we can pull the conclusion, that the accounting principle in the concept of Islamic Sharia can be defined as a set of basic legal standard and permanent, which concluded from the sources of Islamic Sharia and the rules used by a job in Accounting, both in bookkeeping, analysis, measurement, exposure, and explanation, and a foothold in explaining an event or occurrence.

Basic Sharia law in Accounting from the Al Quran, Sunah Nabwiyyah, Ijma (agreement of the ulama), Qiyas (equality of a particular, and 'Uruf (habit) that does not contradict with Islamic Sharia. Code - Accounting Syariah principle, have special characteristics distinguish the rule of Conventional Accounting. Code - accounting principle in accordance with Sharia norms Islamic community, and social science disciplines, including work as a waitress in the place where the community is the implementation of Accounting.

Similarities with the Sharia rule Accounting Accounting Conventional found in the following:
  1. The principle of separation of financial security with the principles of economic units;
  2. The principle of annual (hauliyah) with the principles of the period of time or bookkeeping financial year;
  3. Directly with the principles of bookkeeping records dated;
  4. The principle of testimony in the determination of the principle of goods;
  5. Comparison principle (muqabalah) the principle of comparison with the cost income (cost);
  6. The principle of continuity (istimrariah) the sustainability of the company;
  7. The principle of information (idhah) with the explanation or notice.
While the difference, according to Syahatah Husein, in the Main-Main Accounting Think Islam, among others, are on the following:
  1. Modern accounting experts in the different opinions how to determine the value or price of capital to protect the principal, and also at this time to what is the core capital (capital) has not been determined. While the concept of applying the concept of Islamic assessment based on the applicable exchange rate, with the goal to protect the capital from the principal terms of production capability in the future in the scope of the company's continuity;
  2. Capital in the conventional accounting concept of divided into two parts, the fixed capital (fixed assets) and circulating capital (current assets), while in Islam the concept of goods subject property is divided into the form of money (cash) form of goods and property (stock) , further divided into goods and possession of goods trade;
  3. In Islam the concept of the currency as gold, silver, and other goods the same position, is not the purpose of everything, but only as a mediator for the measurement and determination of the value or price, or as a source of price or value;
  4. The concept of the conventional theory, practice and accuracy of reserves bear all losses in the calculation, and the disregard of a possible return, while the very concept of Islam considers it a way of determining the value or price based on exchange rates in effect and establish reserves for possible hazards and risks;
  5. Apply the conventional concept of universal principles of profit, profit includes trade, investment principal, transactions, and also money from illicit sources, whereas in Islam the concept of profit divided between the principal activities and the profit derived from capital (core capital) with that derived from the transaction, must also explain the source of income if there is forbidden, and try and avoid the channel on the places that have been determined by the scholars fiqih. Profit from the source can not be divided unlawful for a business partner or principal in the mixed capital;
  6. Apply the principles of the conventional concept that profit is only there when the sale-purchase, while the concept of the Islamic principle that no profit will be when the development and increase the value of goods, both of which have been sold or not. However, the sale and purchase is necessary to reveal the profit, and profit should not be divided before the real return is obtained.
Thus, it can be known, that the differences between the accounting system with the Islamic Sharia is the Conventional Accounting shoptalk core and core, while the terms of equality only axiomatic.

According to, Hayashi Toshikabu in a thesis entitled "On Islamic Accounting," Accounting West (Conventional) have made their own by the capital based on the philosophy capitalism, while Islam in Accounting have "meta-rule" concept which originated outside the accounting that must be obeyed , namely Sharia law which comes from God not man's creation, and accounting in accordance with the Islamic trend in the human "hanief" which demanded that the company also has ethical and social responsibility, even questioned in the Hereafter, where each person will be a book in mempertanggungjawab before the Lord that has its own Accountant (Rakib and Atid) noted that all human action not only on economic but also social problems and the implementation of Sharia law other.

So, can we simpulkan from the description above, that the concept of Islamic accounting is far more used to the concept of Conventional Accounting, and even Islam have created a series of rules that have not been thought by experts Conventional Accounting. As also happens in many other sciences, that is indicated through the revelation of God in the Qur'an. "... ... ... And We sent down to thee the Book (Al Quran) to describe all things and guidance and a mercy and glad tidings to those who surrender." (Nahl-QS.An / 16:89)

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