Financial History: The Evolution Of Accounting (Version of Pacioli)

Accounting is the language of business and, by extension, the language of all things financial. In the same way that our senses are needed to translate information about our surroundings into something understood by our brains, accountants are needed to translate the complexities of finance into summary numbers that the public can understand. In this article, we will follow accounting from its roots in ancient times to the modern profession that we now depend on. 

The Bookkeepers

Bookkeepers most likely emerged while society was still in the barter and trade system (pre-2000 B.C.) rather than a cash and commerce economy. Ledgers from these times read like narratives with dates and descriptions of trades made or terms for services rendered.

Example - Barter and Trade Bookkeeping ·        Monday, May 12 - In exchange for three chickens which I provided today, William Smallwood (laborer) promised a satchel of seed when the harvest is completed in the fall. ·        Wednesday, May 14 - Samuel Thomson (craftsman) agreed to make one chest of drawers in exchange for a year's worth of eggs. The eggs are to be delivered daily once the chest is finished.

All of these transactions were kept in individual ledgers, and if a dispute arose, they provided proof when matters were brought before magistrates. Although tiresome, this system of detailing every agreement was ideal because long periods of time could pass before transactions were completed.

Accounting in old Islam History:

Accounting in old Islam History Despite advances in historical knowledge the precise origins of accounting systems and recording procedures remain uncertain. Recently discovered writings suggest that accounting has played a very important role in various sections of Muslim society since 624 A.D. This paper argues that the accounting systems and recording procedures practiced in Muslim society commenced before the invention of the Arabic numerals in response to religious requirements, especially zakat, a mandatory religious levy imposed on Muslims.

The religion of Islam was founded in Makkah in the year 610 A.D. With the revelation of the Quran to the Prophet Mohammad, peace be upon him. At that time Arabs in the Arabian peninsula generally, and in Makkah especially, pursued a tribal life characterized by periods of war between the various tribes. Tribes were not subject to any conventional or written rule except the rules of the head of the tribe. Significant change occurred with the establishment of the Islamic state in 622 A.D. in Al-Madienah M-Munaw'warah when the principle of brotherhood was introduced. This required that all Muslims act as brothers with no regard to country of origin, race, language, colour, ethnic group or any other factor dividing human beings. This principle was the foundation for social harmonization among those who embraced Islam. Muslims denounced revenge, supported each other financially and socially regardless of their historical differences. They understood Islam as being a comprehensive code for spiritual and material life. They commenced the study, interpretation and application of what was revealed in the Quran. A new state ruled by the Quran emerged to replace the tribal nations and the various tribal rules. The Quran offered guidance on social and commercial teachings. Examples of the social teachings are the rules of marriage and inheritance. Examples of commercial teachings are the rules of contract, finance, business, zakat and ethical rules for conducting business and writing contracts.

Perkembangan Akuntansi Syariah di Indonesia

Oleh : Fatmawati N. F
CIES Members

 

DASAR PEMIKIRAN

• Qs Al Baqarah : 282 “……apabila kamu bermuamalahtidak secara tunai untuk waktu Yang di tentukan hendaklah kamu menuliskannya ….”.

• Al Hadits: yang akan di hisab pertama kali adalah shalat.

• Imam syafi’i: siapa yang mempelajari hisab (perhitungan) luaslah pikirannya.

• Ibnu Abidin : catatan (pembukuan ) seorang agen (makelar) dan kasir bisa menjadi bukti berdasarkan kebiasaan yang berlaku.

KILAS BALIK
Riset dalam akuntansi Islam menerangkan syariatIslam sudah mencakup kaidah - kaidah dan hukum - hukum yang mengatur operasional pembukuan (akuntansi), muamalah, atau perdagangan, bahkan studi tentang peradaban Islam pun menerangkan bahwa aturan akuntansi (dalam bentuk tertentu) sudah ada sejak awal berdirinya Daulah Islamiah, yang diantara bagiannya sama dengan akuntansi kontemporer. Sejak awal berdirinya Negara Islam Sistem Akuntansi Islam sudah diterapkan dalam kesatuan perekonomian, lembaga – lembaga dan kantor pemerintah. Hal ini karena sudah ada UU Akuntansi untuk kerjasama seperti Mudharabah, syirkah serta UU wakaf, warisan dan Baitul Maal.
Akuntansi merupakan media untuk memperoleh info keuangan dari sebuah entitas bisnis bagi pihak-pihak yang berkepentingan untuk mengambil keputusan - keputusan ekonomi. Munculnya Suma de Aritmathica, Geometrica, Proportioni et Proportionalita (1494) mampu memberi kontribusi yang besar bagi system ekonomi kapitalis.
 

ماهية المحاسبة الاسلامية

د. بشر محمد موفق

هنا سأحاول ان اقدم ملخصا باللغة العربية لتعريف ماهية المحاسبة الاسلامية ومفاهيمها و كذلك لبعض ما يدور حولها من نقاشات متمنيا ان القى نقاشا حول الموضوع من الاعضاء والزوار , المختصين وغيرهم لان الموضوع يهمنا جميعا

فما هي المحاسبة الاسلامية؟

وما هي الفروض و المفاهيم التي تقوم عليها؟

هل هناك فعلا فرقا جذريا بين المحاسبة الاسلامية والمحاسبة التقليدية؟

وهل حقا الامة الاسلامية اجمالا والمسلم منفردا في حاجة للمحاسبة الاسلامية؟

Undangan Kajian ISEFID

Assalamu alaikum Warahmatullahi Wabarakatuh....

Mengundang para sahabat tercinta.......
Kajian Ekonomi Islam-ISEFID (Islamic Economic Forum for Indonesia Development)

Akuntansi Klasik Al Mazindarani

Abdullah bin Muhammad bin Kayah Al Mazindarani, ulama’ muslim yang telah menuliskan karya di bidang akuntansi dengan judul “Risalah Falakiyah Kitab As Siyaqat” ditulis pada 765 H./1363 M. Al Mazindarani menjelaskan dalam manuskripnya tentang pelaksanaan pembukuan yang populer pada saat itu dan kewajiban-kewajiban yang harus diikuti. Di antaranya adalah sebagai berikut:

Awal Mula Lahirnya Akuntansi Islam

Pendahuluan

Peradaban Islam telah tumbuh dan berkembang sesuai dengan tuntutan-tuntutan syari’at Islam yang berasaskan pada Al Qur’an dan As Sunnah. As Sunnah mengandung seluruh ucapan, perbuatan, dan ketetapan Rasulullah Muhammad bin Abdillah shallahu `alaihi wasallam, sebagaimana yang dihafal oleh para sahabat ridlwanullah ‘alaihim. Sangat disayangkan, kita dapati sebagian penulis dari kalangan non Islam tidak berusaha memahami Islam secara benar, dan mengulang-ulang pendapat yang tidak sesuai dengan kedudukan ilmiah mereka tanpa memikirkan hasil dari apa yang mereka tulis. Di antaranya adalah definisi yang mereka kemukakan tentang Rasul Muhammad shallallahu `alaihi wasallam, yaitu seorang pemimpin yang di dalam tulisan-tulisan sastranya memberikan banyak pengetahuan dan hikmah kepada para pengikutnya. Dengan definisi tersebut, mereka mempunyai maksud bahwa Al Qur’an bukan dari sisi Allah. Salah satu penelitian modern yang dilakukan oleh salah seorang  peneliti Muslim bersama para peneliti Barat menunjukkan bahwa manfaat yang mungkin dipetik dari Islam dalam pengembangan akuntansi dan kerangka perdagangan tidak dapat diambil manfaatnya, setelah dilakukan penelitian yang mendalam. Hal ini menunjukkan bahwasanya sangat mendesak, kebutuhan untuk memberikan pemahaman kepada orang-orang non muslim, terutama para pemikir mereka, tentang hakikat Islam dan apa saja yang dapat dipersembahkan kepada manusia, di samping apa yang telah dipersembahkan kepada mereka melalui berbagai ilmu pengetahuan yang dijadikan asas oleh orang-orang Barat dalam meraih kemajuan ilmu pengetahuan mereka.

Surah Al Baqarah 282

  بسم الله الرحمن الرحيم

يَا أَيُّهَا الَّذِينَ آمَنُوا إِذَا تَدَايَنْتُمْ بِدَيْنٍ إِلَى أَجَلٍ مُسَمًّى فَاكْتُبُوهُ وَلْيَكْتُبْ بَيْنَكُمْ كَاتِبٌ بِالْعَدْلِ وَلَا يَأْبَ كَاتِبٌ أَنْ يَكْتُبَ كَمَا عَلَّمَهُ اللَّهُ فَلْيَكْتُبْ وَلْيُمْلِلِ الَّذِي عَلَيْهِ الْحَقُّ وَلْيَتَّقِ اللَّهَ رَبَّهُ وَلَا يَبْخَسْ مِنْهُ شَيْئًا فَإِنْ كَانَ الَّذِي عَلَيْهِ الْحَقُّ سَفِيهًا أَوْ ضَعِيفًا أَوْ لَا يَسْتَطِيعُ أَنْ يُمِلَّ هُوَ فَلْيُمْلِلْ وَلِيُّهُ بِالْعَدْلِ وَاسْتَشْهِدُوا شَهِيدَيْنِ مِنْ رِجَالِكُمْ فَإِنْ لَمْ يَكُونَا رَجُلَيْنِ فَرَجُلٌ وَامْرَأَتَانِ مِمَّنْ تَرْضَوْنَ مِنَ الشُّهَدَاءِ أَنْ تَضِلَّ إِحْدَاهُمَا فَتُذَكِّرَ إِحْدَاهُمَا الْأُخْرَى وَلَا يَأْبَ الشُّهَدَاءُ إِذَا مَا دُعُوا وَلَا تَسْأَمُوا أَنْ تَكْتُبُوهُ صَغِيرًا أَوْ كَبِيرًا إِلَى أَجَلِهِ ذَلِكُمْ أَقْسَطُ عِنْدَ اللَّهِ وَأَقْوَمُ لِلشَّهَادَةِ وَأَدْنَى أَلَّا تَرْتَابُوا إِلَّا أَنْ تَكُونَ تِجَارَةً حَاضِرَةً تُدِيرُونَهَا بَيْنَكُمْ فَلَيْسَ عَلَيْكُمْ جُنَاحٌ أَلَّا تَكْتُبُوهَا وَأَشْهِدُوا إِذَا تَبَايَعْتُمْ وَلَا يُضَارَّ كَاتِبٌ وَلَا شَهِيدٌ وَإِنْ تَفْعَلُوا فَإِنَّهُ فُسُوقٌ بِكُمْ وَاتَّقُوا اللَّهَ وَيُعَلِّمُكُمُ اللَّهُ وَاللَّهُ بِكُلِّ شَيْءٍ عَلِيمٌ (282)

Translation or tafseer:

“O ye who believe! When ye deal with each other, in transactions involving future obligations in a fixed period of time, reduce them to writing Let a scribe write down faithfully as between the parties: let not the scribe refuse to write: as God Has taught him, so let him write. Let him who incurs the liability dictate, but let him fear His Lord God, and not diminish aught of what he owes. If the party liable is mentally deficient, or weak, or unable Himself to dictate, Let his guardian dictate faithfully, and get two witnesses, out of your own men, and if there are not two men, then a man and two women, such as ye choose, for witnesses, so that if one of them errs, the other can remind her. The witnesses should not refuse when they are called on (For evidence). Disdain not to reduce to writing (your contract) for a future period, whether it be small or big: it is juster in the sight of God, More suitable as evidence, and more convenient to prevent doubts among yourselves but if it be a transaction which ye carry out on the spot among yourselves, there is no blame on you if ye reduce it not to writing. But take witness whenever ye make a commercial contract; and let neither scribe nor witness suffer harm. If ye do (such harm), it would be wickedness in you. So fear God. For it is God that teaches you. And God is well acquainted with all things.