Analysis Of Accounting Verses In Surah Al-Baqarah Verse 282 Perspective Of Ibnu Katsir's Interpretation
DOI:
https://doi.org/10.51699/pbft.v1i1.29Keywords:
Accounting, Al-Qur'an verse., Surah Al-Baqarah verse 282Abstract
Nowadays, the application of sharia accounting is more important than conventional accounting. As happened in mid-1997, the world was hit by an economic crisis, especially Asian countries. This incident opened the eyes of economists to the weaknesses of conventional economics so that economists looked for alternative solutions to the existing economic system. The weaknesses of the conventional system became increasingly visible when the global crisis occurred in 2008. This research has two research focuses, namely: 1) What are the Islamic accounting principles in Surah Al-Baqarah verse 282 from Tafsir Ibnu Katsir's perspective, 2) How do the principles compare? Islamic accounting principles according to Ibn Katsir's interpretation in Surah Al-Baqarah verse 282 with a conventional accounting model. This research uses a qualitative approach and is a library research type. The results of this study are 1) there are 3 accounting principles, namely a) The principle of accountability contained in وَلَا يَأْبَ الشُّهَدَاءُ إِذَا مَادُعُوا, b) Principles of Truth contained in وَلْيَكْتُبْ بَيْنَكُمْ كَا تِبٌ contained in وَلْيَكْتُبْ بَيْنَكُمْ كَا تِبٌ بِالْعَدْلِ. 2) comparison of sharia accounting principles between Ibn Katsir's and conventional interpretations lies in the formulation of concepts where Conventional Accounting uses several basic principles, namely believing in lust, self-interest and rationalism.
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