Zakat Accounting: Metaphor and Accounting Treatment for Business Organization

MPRA Paper No. 74782

4th International Conference on Islamic Economics and Business (ICONIES), October 24, 2016.

20 Pages Posted: 26 Sep 2016 Last revised: 12 Jan 2017

See all articles by Aan Jaelani

Aan Jaelani

IAIN Syekh Nurjati Cirebon (State Islamic Institute Syekh Nurjati Cirebon)

Date Written: September 24, 2016

Abstract

The various sources of zakat accounting are actually going to provide an answer to the question of whether the accounting capable of acting stints zakat management. Zakat accounting will provide information or data of a general nature modified technically-practical reorganized to be able to calculate the zakat that in fact contain a special purpose, such as the purification of wealth. The business organization is generally oriented to profit by using the entity (entity theory), which means that the company is a separate entity from its owners. While zakah accounting as a part of shari'a accounting affirms that a company or business organization is united with its owner, so that he has an obligation to pay zakat. Consequently, the business organization to change the orientation, from profit and stockholder-oriented to zakah-oriented, conservation of nature-oriented, and stakeholders-oriented.

Keywords: zakah, shari’a, accounting, business organization, profit

JEL Classification: H27, H71, I38, M41, N3

Suggested Citation

Jaelani, Aan, Zakat Accounting: Metaphor and Accounting Treatment for Business Organization (September 24, 2016). MPRA Paper No. 74782, 4th International Conference on Islamic Economics and Business (ICONIES), October 24, 2016., Available at SSRN: https://ssrn.com/abstract=2843071 or http://dx.doi.org/10.2139/ssrn.2843071

Aan Jaelani (Contact Author)

IAIN Syekh Nurjati Cirebon (State Islamic Institute Syekh Nurjati Cirebon) ( email )

Jl. Perjuangan By Pass
Sunyaragi
Cirebon, West Java 45132
Indonesia
0231-481264 (Phone)
0231-489926 (Fax)

HOME PAGE: http://www.syekhnurjati.ac.id

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