Islamic accounting is a discipline of accounting where the process of recording, classifying, and summarizing transactions is based on rules established by Allah SWT. Unlike conventional accounting, which is rooted in economic rationalism aimed at maximizing personal profit, Islamic accounting is oriented toward social welfare while adhering to ethical laws derived from the *Al-Qur'an* and *As-Sunnah*.
**Islamic Foundations in Accounting**
In the practice of Islamic accounting, every transaction must align with Islamic principles, which consist of three main pillars:
* **Aqidah:** The foundation of faith and belief for a Muslim.
* **Shariah:** The fundamental legal rules governing life activities, including the realm of *muamalah* (human-to-human relationships).
* **Akhlaq:** Moral behavior that regulates the relationship between humans and Allah, among fellow human beings, and with the environment.
**Sources of Law and Maqashid Shariah**
The determination of law in Islamic transactions refers to the hierarchy of Islamic legal sources: the *Al-Qur'an*, *As-Sunnah*, *Ijma'* (scholarly consensus), and *Qiyas* (analogy). The primary objective of these laws, known as *Maqashid Shariah*, is to protect five essential aspects: religion, soul, intellect, lineage, and property. For instance, the prohibition of *riba* (usury), *maisir* (speculation), and *gharar* (uncertainty) is intended to protect property and uphold justice for all parties.
**Principles and Characteristics of Islamic Transactions**
Transactions in Islamic accounting must fulfill five key principles: **brotherhood (*ukhuwah*)**, **justice**, **welfare (*maslahah*)**, **balance**, and **universality (*rahmatan lil 'alamin*)**. Furthermore, in the Islamic view, money is considered a measurement tool for value, not a commodity that can be traded to gain additional profit without risk.
**Islamic Financial Statements**
Generally, the components of Islamic financial statements share similarities with conventional ones, but they include additional specific elements that reflect the social function of Islamic institutions, namely:
1. **Report on the sources and use of Zakat funds.**
2. **Report on the sources and use of benevolent funds (*dana kebajikan*).**
3. **Reconciliation of revenue and profit-sharing** (specifically for Islamic banking).
These financial statements are prepared using the accrual and going concern assumptions, with an exception for profit-sharing calculations, which utilize the *cash basis* principle to ensure fairness and transparency for fund providers.
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