Shari’ah Accounting Verses

Abstract

This study aims to analyze the economic verses related to Islamic accounting. Accounting involves the process of recording, summarizing, and analyzing business data, which is essential for investors, business owners, and government authorities. Employing a qualitative approach, the data in this study are derived from literature reviews that discuss Qur’anic verses relevant to accounting and Islamic accounting principles. The analysis technique used is descriptive analysis. The findings indicate that evidence of accounting practices can be found in Surah al-Baqarah verse 282, which emphasizes the importance of documenting transactions, particularly those involving credit and debt. The documentation should include the date, month, and year of the agreed payment, recorded clearly and in detail, and should be conducted with fairness and justice.

Keywords: Islamic accounting; Al-Baqarah; Accounting verse