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

Authors

  • Muhammad Sapril Sardi Juardi UIN AALAUDDIN MAKASSAR
  • Awal Muqsith UIN ALAUDDIN MAKASSAR
  • Hasan Basri STAIN MAJENE

DOI:

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

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

References

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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Published

2021-02-24

Issue

Vol. 6 No. 2 (2020)

Section

Vol. 6 No. 2

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