Penerapan Akuntasi Anti Korupsi (Sebuah Penafsiran Terhadap Q.S. Al-Baqorah Ayat 282)

Abstract

The reasons for the use of sharia accounting are its principles, which pay attention to human relationship to God, with fellow human beings naturely. So far conventional accounting has only paid attention to one aspect, namely human with human. As for the relationship with God and nature, it is almost neglected. So accounting as a science, then incarnate as a machine. Sharia accounting principles that are specifically applicable in Indonesia, are divided into two major parts. It is mentioned to apply specifically in Indonesia, because sharia accounting is still developed and studied, so the international standard form is still not found. In this study, using library studies, which were conducted to obtain the theoretical basis that can be used as guidelines when solving problems and formulating hypotheses to be tested. By conducting library studies we can also avoid research on aspects of a problem that has been studied before. Interpretation of  Q.S. Al-Baqorah : 282 is a rare application of anti-corruption accounting