Zakat Accounting: Metaphor and Accounting Treatment for Business Organization

Aan Jaelani, (2016) Zakat Accounting: Metaphor and Accounting Treatment for Business Organization. In: 4th International Conference on Islamic Economics and Business (ICONIES)(Proceedings ICONIES (International Conference on Islamic Economics and Business). Fakultas Ekonomi, UIN Maulana Malik Ibrahim Malang., Malang. pp.154-171,ISSN 2541-3333.

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Abstract

The various sources of zakat accounting are actually going to provide an answer to the question of whether the accounting capable of acting stints zakat management. Zakat accounting will provide information or data of a general nature modified technically-practical reorganized to be able to calculate the zakat that in fact contain a special purpose, such as the purification of wealth. Business organizations are generally oriented to profit by using the entity (entity theory), which means that the company is a separate entity from its owners. While zakah accounting as a part of shari'a accounting affirms that a company or business organization is united with its owner so that he has an obligation to pay zakat. Consequently, the business organization to change the orientation, from profit and stockholder oriented to zakah-oriented, conservation of nature-oriented, and stakeholders-oriented.

Item Type: Book Section
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Syariah dan Ekonomi Islam
Depositing User: H. Tohirin S.Ag
Date Deposited: 13 Oct 2020 21:11
Last Modified: 15 Oct 2020 08:06
URI: http://repository.syekhnurjati.ac.id/id/eprint/3787

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