Values of Islamic Accounting Philosophy and Application to Micro, Small and Medium Enterprises in Digital Economy

Abstract

In Surah al Baqarah verse 282, it has been explained that the recording as main emphasis for the purpose of certainty, believe, openness, and a justice between two parties who have a relationship of muammalah with accountability. The purpose of sharia accounting is for realizing a main love to Allah swt by carrying out creativity, within the organization submission and accountability for transactions, production processes and economic events. The delivery of which information is material, ritual and spiritual, according to values of Islam and objectives sharia. In general, the objectives of sharia accounting include: (1) helping to achieve socio-economic justice (Al Falah) and (2) fully recognizing obligations to God, society, individuals with respect to involve in economic activities, namely owner, accountant, manager, auditor, government, etc, as a worship form. The purpose of writing this article is to find out Islamic accounting values and their application to MSMEs in the digital economy.