Laba dalam Akuntansi Syari’ah

Abstrak

Gain and profit are the fondation to determine zakat Shariah in accounting. There is an  individual and corporate zakat (institutions). The profit becomes very important because interest system is forbidden in Islam, so the level of the capital return fixed (fixed return) that has been predetermined to be forbidden in Islam. Gain or income is very important in Shariah accounting compared by the determination of income where the conventional accounting profit is only as the fondation of the matters relating to the financial and worldly material.