Perekayasaan Kerangka Konseptual Akuntansi dalam Pandangan Islam

Abstract

This study aims to construct critical review of the conceptual framework of accounting engineering process existing since the engineering world is a bridge between practical and theoretical aspects. Accounting engineering starts from the determination of economic and social objectives of a country over a certain principle. Conventional accounting constructs this purpose on the principle of individualism, while in Islamic this objective should be the determination relying on maqasid asy syar’iyyah in order to create rahmat lil ‘alamin function. Derivations of this principle are the establishment of the assumptions and financial reporting purposes. Conventional accounting is based on the conception of economic entity. Meanwhile, based on Islamic views, the company business (shirkah) is a legal object of personality ‘which must be subject to the rules that apply Shari’a-related forms and responsibility in the implementation.