Title: Rancang Bangun Akuntansi Syari’ah (Perspektif Filosofis dan Historis Tafsir Al Qur’an)
Abstract: Accounting basic weakness of capitalism can not be separated from the underlying knowledge base of the building is full of contradictions logic, thus constructing a reality that is full ofcontradictions. The fragility of the philosophical foundation of knowledge enough context to create a paradigm counter rival as a consequence of the revolution of science in the form of an alternative paradigm shift due to the failure of the old paradigm answered whole heap of problems. Modern accountingthat is value-free as part of the economic system during this time also felt only in favor of a small part of economic actors alone. Accounting Shari'ah demands is the ultimate truth (al-Haq) or moral truths that must be accounted for before God, although on the one hand Shari'ah accounting should also refer to the standard, but the standard is not intended as a justification, meaning that statements are made in accordance with the standards do not always true according to the shari'ah, if the reports are substantially deviated from the principles of Shari'ah. The content of the substance of Islam is essentially a liberation, making accounting is perceived as a treatise. Given the role of accountants as carrierstreatise God in the context of the profession. Translating the meaning of God's justice in the accounting structure, as a manifestation of God's involvement as an accounting center. Islam has outlined the meaning of justice is the basis of accounting in terms of valuation, recognition and presentation of accounting.