Written by: Sartini W
Suggested citation: Sartini. 2005. Islamization of Accounting. Jurnal Analisis Bisnis & ekonomi. 3 (2), pp. 197-203
Islamization of knowledge is a process converting all disciplines religious basis knowledge which referring to Al Qur’an and As Sunnah. It takes several steps such as impress that Allah is the source of all knowledge, stress Allah attributes and His favors to man, link the present knowledge with the basic tenets of Islam, acknowledge always man’s amanah and his accountability, motivate learners to model themselves on our Beloved Nabi, inculcate Islamic values, morals, and attributes in learners, zero in on the importance of Shari’ah in man’s relationship with society, asses Islamically all acquired knowledge before accepting it, train and tutor the learners’ spiritual development, integrate into knowledge relevant references from Qur’an & Sunnah, obey Allah’s will and contemplate His Rahmah and finally notice how the needs of man can be fulfilled by Islam.
Since accounting as one modern discipline is a social science concerned with human behaviors, it cannot escape the process of Islamization by claiming be technical, neutral and value-free discipline (Shahul, 2001). And this article tries to analyze the method through which accounting can be Islamized. This article proceed with the explanation about Islamization of knowledge as general, Islamization of accounting, the existing method through which accounting can be Islamized and finally the writer will try to develop her own method through which accounting can be Islamized.
1. INTRODUCTION
2. ISLAMIZATION OF KNOWLEDGE
3. ISLAMIZATION OF ACCOUNTING
3.1 Constructive Approach
3.2 Pragmatic Approach
3.3 Hybrid Approach
3.4 Strategic Workplan Approach
4. ISSUES AND CRITIQUES
5. CONCLUSION
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Filed under: Islamic Economic & Finance
