KRITERIA DAN KARAKTERISTIK AKUNTAN DALAM PERSPEKTIF ISLAM

Harjoni; Syamsul Rijal; Angga Syahputra

doi:10.52490/jiscan.v3i2.27

KRITERIA DAN KARAKTERISTIK AKUNTAN DALAM PERSPEKTIF ISLAM

Harjoni

Syamsul Rijal

Angga Syahputra

Keywords: Accountant, Financial Management, Prophet Muhammad SAW, Audit

The accountants are a profession that has existed since the era of the Prophet Muhammad. Related to taking notes, and counting activities, Rasulullah SAW implemented and educated his companions to become officers (katibul amwaal), accountants (hafazhatul amwaal) because apart from being a prophet, Rasulullah SAW was a good businessman. This article aims to explore the Shirah Nabawiyah (library study) to give us an idea of who accountants were in the era of the Prophet and what their characteristics were. Based on the literature review, there are several companions who were positioned by the Prophet Muhammad specifically for financial management (the state) and even the Prophet divided them into seven functions, six accounting functions and one function for auditing (audit).

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Published: Dec 3, 2021

https://doi.org/10.52490/jiscan.v3i2.27

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Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research

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Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research

KRITERIA DAN KARAKTERISTIK AKUNTAN DALAM PERSPEKTIF ISLAM

KRITERIA DAN KARAKTERISTIK AKUNTAN DALAM PERSPEKTIF ISLAM

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