AKUNTANSI SYARIAH DALAM PERSPEKTIF HAMKA

YUDISTRA, WAHYU and Soediro, Achmad (2023) AKUNTANSI SYARIAH DALAM PERSPEKTIF HAMKA. Undergraduate thesis, Sriwijaya University.

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Abstract

Islamic financial institutions continue to experience significant development but unfortunately Islamic financial literacy especially about Islamic accounting in Indonesian is still very low. Therefore, this study aims to explore the thoughts of one of the famous contemporary mufassir from Indonesia, Abdul Malik Karim Amrullah or Hamka as an effort to increase Islamic accounting literacy in Indonesia. The data source of this research comes from Hamka’s work entitled Tafsir Al-Azhar and is supported by the result of interviews with several respondents who understand the science of tafsir. This research uses thematic analysis method to interprate the qualitative data thet has been collected. The result pf this study indicate that Hamka strongly prohibits the practice of riba in muamalah because it can demage the relationship and become the base of other crimes, but he strongly recommends the qardh contract because there is an element of helping in it. In addition, Hamka also explained that recording debt and credit transactions is an obligation of Muslim.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Akuntansi Syariah, Hamka
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Wahyu Yudistra
Date Deposited:	23 Aug 2023 02:23
Last Modified:	23 Aug 2023 02:23
URI:	http://repository.unsri.ac.id/id/eprint/127729

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