Perakaunan Baitul mal: pengajaran dari tamadun awal Islam

Makalah ini mengkaji amalan 'perakaunan' dalam sejarah Islam dan bagaimana ia boleh memberi pemahaman tentang kemungkinan membangunkan amalan perakaunan dan pelaporan berkaitan harta kekayaan Islam. Perspektif sejarah berkaitan ketelitian pemisahan dalam aktiviti pengagihan dan penggunaan...

Full description

Bibliographic Details
Main Authors:	Osman@Hussin, Ahmad Zamri, Mohamad, Muslim Har Sani, Ab Rashid, Hafiz-Majdi, Sulaiman, Maliah, Siraj, Siti Alawiah, Che Mohd Salleh, Marhanum
Format:	Article
Language:	English
Published:	Institut Perakauanan Negara 2017
Subjects:	HB126.4 Islamic Economics HJ Public Finance HJ1438 Public Finance In Islam
Online Access:	http://irep.iium.edu.my/71845/ http://irep.iium.edu.my/71845/ http://irep.iium.edu.my/71845/1/71845_Perakaunan%20Baitul%20Mal.pdf

id	iium-71845
recordtype	eprints
spelling	iium-718452019-07-12T01:29:42Z http://irep.iium.edu.my/71845/ Perakaunan Baitul mal: pengajaran dari tamadun awal Islam Osman@Hussin, Ahmad Zamri Mohamad, Muslim Har Sani Ab Rashid, Hafiz-Majdi Sulaiman, Maliah Siraj, Siti Alawiah Che Mohd Salleh, Marhanum HB126.4 Islamic Economics HJ Public Finance HJ1438 Public Finance In Islam Makalah ini mengkaji amalan 'perakaunan' dalam sejarah Islam dan bagaimana ia boleh memberi pemahaman tentang kemungkinan membangunkan amalan perakaunan dan pelaporan berkaitan harta kekayaan Islam. Perspektif sejarah berkaitan ketelitian pemisahan dalam aktiviti pengagihan dan penggunaan pelbagai jenis harta Islam boleh memberi petunjuk tentang bagaimana isu percampuran dana yang berbeza dapat ditangani. Kemiripan amalan ini berbanding perakaunan dana ditampilkan disini. Isu bagaimana transaksi antara dana dalam pengurusan harta Islam di institusi seperti Majlis Agama Islam Negeri (MAIN) di Malaysia yang mungkin dipengaruhi oleh amalan sejarah dalam menguruskan kekayaan organisasi juga disentuh. Untuk lebih memahami amalan perakaunan bersandarkan sejarah, kajian ini meneliti dan menyorot penulisan terdahulu. Penelitian ini menggunapakai lensa perakaunan dalam memahami kandungan penulisan berkenaan. Pengajaran yang diperoleh dari kajian mengenai pengurusan, perakaunan dan amalan semasa pada zaman Nabi Muhammad s.a.w. dan era para sahabat bagi pelbagai sumber kekayaan boleh memandu pengurus harta Islam kontemporari di Malaysia tentang bagaimana perakaunan dan perakaunan yang patuh Syari'ah perlu dibangunkan. ********************************************************** This paper reviews the ‘accounting’ practices in Islamic history and how it provides an understanding on the manner accounting and reporting practices of contemporary Islamic wealth may be developed. The historical perspective of the meticulous separation on the distribution and utilization of different types of Islamic wealth provides an insight on how the commingling of different funds was avoided. Similarities of such practices to that of fund accounting are raised. Issues on how inter-fund transactions in contemporary Islamic wealth management in institutions such as the State Islamic Religious Councils (SIRCs) in Malaysia may have been influenced by the historical practices in managing the wealth of such organizations is also discussed. To better understand the practices, this paper reviews historical literatures using ‘accounting’ lenses. The insights gained from the review of management, accounting and governance practices during the Prophet Muhammad (peace be upon him) (pbuh) time and the companions’ era on the various sources of wealth, provides contemporary Islamic wealth managers in Malaysia a guide as to how Shari’ah compliant accounting and reporting practices should be developed. Institut Perakauanan Negara 2017 Article PeerReviewed application/pdf en http://irep.iium.edu.my/71845/1/71845_Perakaunan%20Baitul%20Mal.pdf Osman@Hussin, Ahmad Zamri and Mohamad, Muslim Har Sani and Ab Rashid, Hafiz-Majdi and Sulaiman, Maliah and Siraj, Siti Alawiah and Che Mohd Salleh, Marhanum (2017) Perakaunan Baitul mal: pengajaran dari tamadun awal Islam. IPN Journal of Research and Practice in Public Sector Accounting and Management, 7. pp. 29-40. ISSN 2180-4508 http://www.ipn.gov.my/jurnal-ipn/#toggle-id-2
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HB126.4 Islamic Economics HJ Public Finance HJ1438 Public Finance In Islam
spellingShingle	HB126.4 Islamic Economics HJ Public Finance HJ1438 Public Finance In Islam Osman@Hussin, Ahmad Zamri Mohamad, Muslim Har Sani Ab Rashid, Hafiz-Majdi Sulaiman, Maliah Siraj, Siti Alawiah Che Mohd Salleh, Marhanum Perakaunan Baitul mal: pengajaran dari tamadun awal Islam
description	Makalah ini mengkaji amalan 'perakaunan' dalam sejarah Islam dan bagaimana ia boleh memberi pemahaman tentang kemungkinan membangunkan amalan perakaunan dan pelaporan berkaitan harta kekayaan Islam. Perspektif sejarah berkaitan ketelitian pemisahan dalam aktiviti pengagihan dan penggunaan pelbagai jenis harta Islam boleh memberi petunjuk tentang bagaimana isu percampuran dana yang berbeza dapat ditangani. Kemiripan amalan ini berbanding perakaunan dana ditampilkan disini. Isu bagaimana transaksi antara dana dalam pengurusan harta Islam di institusi seperti Majlis Agama Islam Negeri (MAIN) di Malaysia yang mungkin dipengaruhi oleh amalan sejarah dalam menguruskan kekayaan organisasi juga disentuh. Untuk lebih memahami amalan perakaunan bersandarkan sejarah, kajian ini meneliti dan menyorot penulisan terdahulu. Penelitian ini menggunapakai lensa perakaunan dalam memahami kandungan penulisan berkenaan. Pengajaran yang diperoleh dari kajian mengenai pengurusan, perakaunan dan amalan semasa pada zaman Nabi Muhammad s.a.w. dan era para sahabat bagi pelbagai sumber kekayaan boleh memandu pengurus harta Islam kontemporari di Malaysia tentang bagaimana perakaunan dan perakaunan yang patuh Syari'ah perlu dibangunkan. ********************************************************** This paper reviews the ‘accounting’ practices in Islamic history and how it provides an understanding on the manner accounting and reporting practices of contemporary Islamic wealth may be developed. The historical perspective of the meticulous separation on the distribution and utilization of different types of Islamic wealth provides an insight on how the commingling of different funds was avoided. Similarities of such practices to that of fund accounting are raised. Issues on how inter-fund transactions in contemporary Islamic wealth management in institutions such as the State Islamic Religious Councils (SIRCs) in Malaysia may have been influenced by the historical practices in managing the wealth of such organizations is also discussed. To better understand the practices, this paper reviews historical literatures using ‘accounting’ lenses. The insights gained from the review of management, accounting and governance practices during the Prophet Muhammad (peace be upon him) (pbuh) time and the companions’ era on the various sources of wealth, provides contemporary Islamic wealth managers in Malaysia a guide as to how Shari’ah compliant accounting and reporting practices should be developed.
format	Article
author	Osman@Hussin, Ahmad Zamri Mohamad, Muslim Har Sani Ab Rashid, Hafiz-Majdi Sulaiman, Maliah Siraj, Siti Alawiah Che Mohd Salleh, Marhanum
author_facet	Osman@Hussin, Ahmad Zamri Mohamad, Muslim Har Sani Ab Rashid, Hafiz-Majdi Sulaiman, Maliah Siraj, Siti Alawiah Che Mohd Salleh, Marhanum
author_sort	Osman@Hussin, Ahmad Zamri
title	Perakaunan Baitul mal: pengajaran dari tamadun awal Islam
title_short	Perakaunan Baitul mal: pengajaran dari tamadun awal Islam
title_full	Perakaunan Baitul mal: pengajaran dari tamadun awal Islam
title_fullStr	Perakaunan Baitul mal: pengajaran dari tamadun awal Islam
title_full_unstemmed	Perakaunan Baitul mal: pengajaran dari tamadun awal Islam
title_sort	perakaunan baitul mal: pengajaran dari tamadun awal islam
publisher	Institut Perakauanan Negara
publishDate	2017
url	http://irep.iium.edu.my/71845/ http://irep.iium.edu.my/71845/ http://irep.iium.edu.my/71845/1/71845_Perakaunan%20Baitul%20Mal.pdf
first_indexed	2023-09-18T21:41:52Z
last_indexed	2023-09-18T21:41:52Z
_version_	1777413193349464064

Perakaunan Baitul mal: pengajaran dari tamadun awal Islam

Similar Items