• Abstract

    This study aims to reveal the ethics of sharia accounting: the ethics and contextualization of documenting the economics of sharia, muamalah, and accounts payable, as well as their execution in an Islamic environment, and the ramifications of al-Baqarah: 282 if applied. This research method employs qualitative and descriptive research methods, the data source is literature study, specifically the collection of documents containing primary data from al-Baqarah: 282 and secondary sources, and the approach is content analysis, normative-theological, and phenomenological. The results of the study indicate that in the contextualization of sharia accounting, muamalah, accounts payable, and so on, must be based on the general principles of sharia, namely, responsibility, fairness, honesty, legitimacy, good personality, continuity (continuity), and muqabalah (matching). This is per the spirit of sharia accounting as stated in al-Baqarah: 282. If this implementation is violated, it can harm all actors of economic transactions, both major and minor, personal and social, in this world and the hereafter.

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Muthoifin, M., Amelia , I., & Eprahim Ali, A. B. (2024). Islamic accounting: Ethics and contextualization of recording in <em>Muamalah</em> transactions. Multidisciplinary Reviews, 7(8), 2024132. https://doi.org/10.31893/multirev.2024132
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