TANGGUNG JAWAB, KEADILAN DAN KEBENARAN AKUNTANSI SYARIAH

Abstract

Accountancy can form and be formed by environment where about the accountancy developed. Accountancy expanding in this time is nothing from capitalism ideology. Capitalism born from rational values, liberalism values, and materialism values with understanding assuming society prosperity will only be obtainable production is well delivered to every individual giving infinite facility for resources management in reaching target. While Islam as alternative ideology needed as comparator expected can fulfill accountancy society demand which own is responsibility, justice and justification value. Accountancy concept consist of financial statement target, postulate, theoretical concept, accountancy technique and principle influenced by capitalist ideology with rational value, freedom, and assess items. Responsibility, Justice and justification expected may not be separated from having shariate accountancy based on tauwheed.