THE HISTORICAL DEVELOPMENT OF SHARIAH ACCOUNTING CONCEPT

The progression of the economical development of ummah (Moslems) is increasing fast. The establishment of business institution based on shariah deliver importance role as intermediary between supply and demand. The article discusses accounting in Islam by means of a set of methods of istinbath, tahlili and tathbiqi that combined with the concepts and settled planning, the contemporary implementation, and the participation of society and government. Ekonomi masyarakat Islam berkembang dengan cepat. Berdirinya lembaga bisnis berbasiskan syariat berperan penting dalam proses pengembangan tersebut. Artikel ini menjelaskan akuntansi dalam Islam sebagai seperangkat metode istinbath, tahlili and tathbiqi yang dikombinasikan dengan konsep dan rencana yang mapan, penerapannya, serta partisipasi masyarakat dan pemerintah. Keywords: Accounting history, development, shariah accounting.