Construction of Shariah Accounting, Zakat, Infaq and Amal

Suwito ., Unti Ludigdo, Aji Dedi Mulawarman, Zaki Baridwan


This article aims is toestablish accounting concepts that rahmatanlil ‘alamin. Accounting concept developed is based on theory that new shariah enterprise of financialaccounting theory is shariah concept, charity, donation and charity thatrecognizes the absolute ownership to God. The method used is the Al-JabriTrilogy with textual-rational intuition integration. The study results ofaccounting concepts that rahmatan lil‘alamin shows that an accounting concept should be free from Maysir, Gharar, Riba, Bathil, Bai’al Mudhthar, Ghabn,Najash, Ihtikar, Ikrah, Ghish, dan Tadlis. Accounting must serve God, humans and environment. Accounting is usedto worship of God and to human happiness, and environment. Halal sustenance is the value added to blessing of God oninvestment that should be maximized for human happiness, environment anduniverse.Keywords:new shariah enterprise theory,accounting shariah, accounting for zakat, donation and amal, rahmatan lil ‘alaminaccounting, al-Jabri trilogy, systematic of the revelation nuzul.

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