Islamic accounting concept in al-Qur'an and its implementation in Indonesia
Nurlaila, Nurlaila · Repository UIN Sumatera Utara
When all ‘sharia’ entities conduct Islamic financial statement presentation, the ‘sharia’ entity must be guided by PSAK 101. Allah has ordered in the surah al-Baqarah verse 282 to recording and accounting (accounting process) and so the importance of the witness as proof of transaction. Therefore, PSAK 101 should be guided to al-Baqarah verse 282. Howeve…