Development of Islamic Accounting Theory: Integrating Tawhid, Maqashid al-Shariah, and Islamic Ethics into the Accounting System
DOI:
https://doi.org/10.63822/hcdhh956Keywords:
Islamic Accounting Theory, Maqashid al-Shariah, Tawhid, Sharia Accounting, Islamic EthicsAbstract
This study aims to develop an Islamic Accounting Theory (IAT) as a conceptual framework that integrates the principles of tawhid, maqashid al-shariah, and Islamic ethics into accounting systems. Using an exploratory qualitative approach through library research and grounded theory, this research reviews relevant academic literature and conducts in-depth interviews with experts in Islamic accounting. The findings indicate that Islamic accounting rests on three core pillars: (1) The Ontology of Tawhid, which positions accounting as an act of worship and trust (amanah); (2) The Epistemology of Shariah, derived from divine revelation and scholarly ijtihad; and (3) The Axiology of Maqashid al-Shariah, which emphasizes social justice, transparency, and collective well-being. This research contributes to the development of a new paradigm in accounting by affirming that Islamic financial reporting is not merely economic in nature, but also spiritual, moral, and social. The implications include designing Islamic accounting curricula, developing maqashid-based reporting standards, and strengthening comprehensive shariah audit policies.
References
Ajismia,D.(2019). Islamic Accounting; Suatu Pendekatan Normatif, Historis Dan Aplikatif (Studi Pada UMKM di Kabupaten Kepulauan Selayar). Skripsi. Universitas Islam Negeri Alauddin Makassar. https://repositori.uin-alauddin.ac.id/15589/1/ISLAMIC%20ACCOUNTING%3B.pdf
Alim, M. N. (2011). Akuntansi syariah esensi, konsepsi, epistimologi, dan metodologi. InFestasi, 7(2), 154–161. https://doi.org/10.21107/infestasi.v7i2.498
Arifyanto, G. (2025). Maqashid syariah sebagai kerangka konseptual dalam ekonomi dan keuangan islam kontemporer. ALWAQFU: Jurnal Hukum Ekonomi Dan Wakaf, 3(01). https://jurnal.alwaqfu.or.id/index.php/alwaqfu/article/view/389
Hadi, D. A. (2018). Pengembangan teori akuntansi syariah di indonesia. Jurnal Akuntansi Multiparadigma, 9(1). https://doi.org/10.18202/jamal.2018.04.9007
Haniffa, R., & Hudaib, M. (2007). Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports. Journal of Business Ethics, 76(1), 97–116. http://www.jstor.org/stable/25075497
Hasina , T., Sulastiningsih , S., & Mada, P.- o. (2023). BASIC CONCEPTS OF ACCOUNTING IN ISLAMIC PERSPECTIVE. Prosiding Dan Call Paper Widya Wiwaha, 2(1), 213–226. https://doi.org/10.32477/semnas.v2i1.916
Ismiati, B. (2025). Implementation of Maqâshid Al-Shari’ah in The Profit Distribution System of Islamic Banking in Indonesia. Citizen : Jurnal Ilmiah Multidisiplin Indonesia, 5(3), 735–746. https://doi.org/10.53866/jimi.v5i3.841
Iswanaji, C. (2021). The importance of islamic ethics in accounting. AL-MASHALIH (Journal of Islamic Law), 2(1), 1–1. https://journal.stishusnulkhotimah.ac.id/index.php/mashalih/article/view/36
Khodijah, S. K. S., Madnasir, & Suhendar. (2025). Shariah accounting in the perspective of maqashid shariah: “a theoretical and practical study.” International Journal of Economics (IJEC), 4(2), 977–987. https://doi.org/10.55299/ijec.v4i2.1386
Makatita, G. A. N., Makatita, A.R., & Lamba, J. G. (2024). Shariah Enterprise Theory in CSR Disclosure: A Path to Sustainable Reporting. Economica: Jurnal Ekonomi Islam, 15(2), 223–240. https://doi.org/10.21580/economica.2024.15.2.22596
Marpaung,M., & Lubis,I.S. (2025). Integration between the sharia maqasid principles and the sustainable development goals(Sdgs). Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen, 4(2), 338–346. https://doi.org/10.30640/inisiatif.v4i2.3960
Masyhuri, M. (2022). IMPLEMENTASI AKUNTABILITAS PERUSAHAAN BERLANDASKAN MAQASHID SYARIAH DALAM MENCIPTAKAN PEREKONOMIAN BERKEADILAN. Islamic Economic and Business Journal, 2(1), 1–15. https://doi.org/10.30863/iebjournal.v2i1.2985
Mohammed, N. F., Syahril, Abrori, F. ., & Mohamad, N. (2024). Maqāṣid Al-sharīʿah comparison to the concept of accounting in the paradigm of religiosity. Journal of Emerging Economies and Islamic Research, 12(2), 2018. https://doi.org/10.24191/jeeir.v12i2.2018
Mubarak, S., Hardianti, & Masyhuri. (2025). Analisis maqashid syariah dalam pengembangan standar akuntansi syariah. Journal of Islamic Economic Studies, 1(2). https://journal.hamfara.com/hamfara/article/view/33
Mulawarman, A. D., Triyuwono, I., Irianto, G., & Ludigdo, U. (2011). MENUJU TEORI AKUNTANSI SYARIAH BARU. Jurnal Ekonomi & Keuangan Islam, 1(1), 61–78. https://doi.org/10.20885/jeki.vol1.iss1.art4
Pradita, G., & Darwanto, D. (2024). Integration of Maqashid Sharia and Human Development: Case Study in Indonesia. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 8(1), 1091-1109. https://doi.org/10.31538/iijse.v8i1.5884
Prasetiyo, L. (2023). Formulasi prioritas program corporate social responsibility di bank syariah: Perspektif maqasid al-shariah. Etihad: Journal of Islamic Banking and Finance, 3(1), 42–50. https://doi.org/10.21154/etihad.v3i1.6283
Purba, M. L. A. H., & Rafi’i, M. (2025). Islamic accounting: Ethical foundations for a modern economy. Proceeding International Seminar of Islamic Studies, 0, 2531–2536. https://doi.org/10.3059/insis.v0i0.23729
Rofiq, M. A. & Khusnudin. (2025). Integration of maqashid shariah values and sdgs in food management: A qur’an-based conceptual study. Journal of Islamic Economics and Finance Studies, 6(1), 118–133. https://doi.org/10.47700/jiefes.v6i1.10121
Salman, K. R. (2022). Exploring the History of Islamic Accounting and the Concept of Accountability in an Islamic Perspective. Journal of Islamic Economic and Business Research, 2(2), 114–130. https://doi.org/10.18196/jiebr.v2i2.34
Sitorus, T., & Scott, D. (2009). Integrated fraud risk factors and robust methodology: A review and comment. International Journal of Auditing, 13(3), 281–297. https://doi.org/10.1111/j.1099-1123.2009.00398.x
Yaya, R. (2004). Would the objectives and characteristics of islamic accounting for islamic business organizations meet the islamic socio-economic objectives? Jurnal Akuntansi Dan Auditing Indonesia, 8(2). https://journal.uii.ac.id/JAAI/article/view/822
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Wali Saputra (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
