Akuntansi

Kegiatan akuntansi meliputi proses pencatatan, penggolongan, pengikhtisaran, dan penyajian laporan keuangan, dari transaksi/kejadian keuangan perusahaan yang bersangkutan.

-Proses pencatatan (Recording)
-Proses penggolongan (Classifying)
-Proses pengikhtisaran (Summarizing)
-Proses penyajian laporan keuangan (Financial statement)

Akuntansi

Akuntansi adalah suatu proses mengidentifikasi atau mengenali, mengukur, mengikhtisarkan, dan mengomunikasikan informasi ekonom berupa laporan keuangan untuk memperoleh pertimbangan keputusan yang tepat oleh pemakai informasi.

CHAPTER II

CHAPTER II
Economic and fiscal system in the reign of the prophet.
A. BACKGROUND
The presence of the prophet to the town of Yathrib is in waiting by the two largest tribes in the city, namely the Aus and Khazraj tribes. Since the two tribes are always engaged in the conflict to seize power.
Some groups took the initiative to meet with residents city of Yathrib the prophet to be their leader, even they also promised to maintain the safety of the prophet and his followers, who then known by the term bai'at aqobah al.
The strategy taken in the early lead of the prophet is to do things - the following:
1. Building a mosque
In addition to being a place of worship, the mosque also serves as an Islamic center, all activities of the Muslims in focus in this place.2. Rehabilitating the Muslims.
To avoid negative impacts in the future, the prophet implement policies that are very wise and prudent, by way of instilling kinship between the muhajirin and Anshor, by forming a new fraternity, the brotherhood on the basis of religion, brotherhood based blood substitute.
3. Creating a State constitution.
The next task will be undertaken the prophet Muhammad is the constitution of the sovereign State which menyatakn medina as a State. This administration asserts the rights, obligations and responsibilities of every citizen, both Muslims and non-Muslims, as well as defense and state security system in accordance with the principles - the principles of Islam.4. Laid the foundations of the State financial system
The whole paradigm of thinking that is not in accordance with Islamic religious teachings be deleted and replaced by a new paradigm that corresponds to the value - the value of Qur'anic, including in the economic field as well as applications in social life.
B. ECONOMIC SYSTEM
The economic system that is applied rasulullah, rooted in the principle - the principle of Qur'anic. Some of the economic system that applied the prophet is as follows:
1. A balance between this world and hereafter.2. Having the freedom to make a living in a fair manner.3. Recognizes private ownership.4. Against the run of economic activity by way of illegal and immoral.5. Running Qur'anic economic activity6. One's success will be realized if traversed by hard work.7. Islam considers women have equal rights with men - men in gaining wealth.8. A ban on the practice of usury and interest.
The principal economic policy of Islam in the Qur'an are as follows:
1. Allah is the supreme ruler as well as the absolute owner of the entire universe.2. Humans only caliph in the earth instead of the actual owner.3. All of which is owned and in humans is get over the grace of God, therefore people who are less fortunate have a right to some property owned by his brother.4. Wealth must be spun and should not be piled.5. All forms of exploitation must be eliminated.6. Establishing the system of inheritance as a medium of redistribution of wealth that can eliminate the sharing of the conflict.7. Define the various forms of sorts shodaqoh (mandatory or sunnah of the individuals who have a lot of wealth to help the less able)
C. Finance and taxes

ISLAMIC HISTORY OF ECONOMIC THOUGHT

ISLAMIC HISTORY OF ECONOMIC THOUGHT

CHAPTER I

Islam and the development of economic thought

A. Islam as a living systemIn Islam, the main principle in human life is God Almighty. Meanwhile, humans are creatures of Allah in creating the most perfect in form, that in carrying out assigned leadership in the face of the earth in order devotion to the almighty creator.

B. Position sense in Islam and its influence on the development of knowledge ilmIntellect is the power of thinking exists in the human soul, namely the power gain knowledge by observing the nature around.Reason has a very important position in the religious teachings of Islam to seek and develop science.

C. History of Islamic economic thought.The history of economic thought Islam is divided into three phases.1. The first phase / phase of the economic fundamentals of Islam (H/ke-11 the 5th century AD)Pioneers in this phase is the jurist who focus on what is handed down by Sharia, then the Sufi encourage mutually beneficial partnership, then the philosophers to keep relying on Sharia in thinking
The Islamic economic thinkers of the famous are as follows:

a. Zaid ibn ali (80-120 H/699-738 M)He argued that the sale of goods on credit at a price higher than the cash price is valid stu transksi form and can be justified as long as transksi was based on the principle of mutual benefit between both parties.

b. Abu harifah (80-150 H/699-767 M)One contract is an agreement that popular greetings.One of his stu policy is to eliminate ambiguities and disagreements in matters of transactions.

c. Abu Yusuf (113-182 H/731-798 M)Islamic economic thought which he emphasized is the emphasis on the responsibility of the ruler.

d. Muhammad ibn Hasan al-syaibani (132-189 H/750-804 M)Secar general view - view of the economy he stated in his work Islam tend to be associated with the behavior of a Muslim individual.

e. Ibn miskawih (d. 421 H/1030 M)One view he is about the exchange and the role of money, then humans are social beings who must help each other.

2. The second phase / phase bright (Century 11-15 M

 The Islamic economic thinkers of the famous are as follows:

a. Al-Ghazali (451-505 H/1055-1111 M)

The main focus of his attention lies in the community, the foundation of morals and how they see themselves should bring him in accordance with Islamic Shari'a, he also discusses the various POINTS related to economic behavior of individuals within the context of community life.
In economic transactions, the focus of his attention fixed on justice that DAPT only materialize if all contract based on the willingness of all parties agree, the absence of coercion, fraud, or ignorance of one stu-related parties.

In general, the view - his view is normative, he was also fully aware of the role between demand and supply determine the price preformance.

b. Al-Maqrizi (845 H/1441 M)

He made a special study of money and rising prices - prices in a state of starvation periodic drought.
He identified three causes of food scarcity events naturally by rain failure, namely: corruption and poor administration, the tax burden is too heavy for the tenants and increase the currency supply of money.

3. The third Fae / stagnation phase (1446 H/1932 M)

Known for its stagnation phase since this phase is the phase of the closed doors of ijtihad (independent judgment)
In this phase JURISTS just writing notes - notes of his predecessors and issued a fatwa in accordance with standard rules for each - individual schools, and calling for a return to al-quran and hadith as our way of life.
As for the characters - in this phase thinker among others represented by: WaliAllah Shah (d. 1176 H/1762 M) Jamaludin Al-afghanis (d. 1135 H/1897 M) Muhammad Abduh (w.1320 H/1905 M) and Muhammad Iqbal (d. 1375 H/1938 M)