Sejarah Pemikiran Akuntansi Syariah

Abstrak

Shariah accounting is present amid the growing Shariah financial system that starts from appeared since in the middle of 1990s. Some of Shariah accounting are something that be forced to be present. This oppinion is not wrong and also not entirely true, because Shariah accounting has strong historical fondation in the Islamic civilization before the Western civilization reaching the top of golden age until now. On the contrary,  Some things prove that conventional accounting is not part of the Western civilization which claimed by them that it is found by Luca Pacioli. However, it is knowledge that has developed and practiced in Islamic world about 6 centuries earlier.