ACCOUNTING DEBT ON AL-BAQARAH 282 (AL-MISBAH INTERPRETATION BY QURAISH SHIHAB)

Muhammad Sapril Sardi Juardi, Awal Muqsith, Hasan Basri

Abstract


This study aims to interpret accounts receivable debt in the Surah Al Baqarah 282 by using the Al-Misbah interpretation by Quraish Shihab. The method has used the interpretation of Maudhu’i (thematic) with a descriptive analysis approach to the interpretation of Al-Misbah by Quraish Shihab. The results showed that the Qur'an Surah Al Baqarah, with the interpretation of Al-Misbah explains the obligation of recording or writing (financial statements) for accounts receivable (Muamalah / accounting transactions). Implicitly, the person who records or writes (the accountant) must be fair and knowledgeable (integrity and professionalism).

Keywords: Account payable and Receivable, Al Baqarah 282, Al-Misbah

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This study aims to interpret accounts receivable debt in the Surah Al Baqarah 282 by using the Al-Misbah interpretation by Quraish Shihab. The method has used the interpretation of Maudhu’i (thematic) with a descriptive analysis approach to the interpretation of Al-Misbah by Quraish Shihab. The results showed that the Qur'an Surah Al Baqarah, with the interpretation of Al-Misbah explains the obligation of recording or writing (financial statements) for accounts receivable (Muamalah / accounting transactions). Implicitly, the person who records or writes (the accountant) must be fair and knowledgeable (integrity and professionalism).

Keywords: Account payable and Receivable, Al Baqarah 282, Al-Misbah




DOI: https://doi.org/10.24252/jiap.v6i2.16660

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