Zakat Accounting: Metaphor and accounting treatment for business organization

Aan Jaelani

MPRA Paper from University Library of Munich, Germany

Abstract: The various sources of zakat accounting are actually going to provide an answer to the question of whether the accounting capable of acting stints zakat management. Zakat accounting will provide information or data of a general nature modified technically-practical reorganized to be able to calculate the zakat that in fact contain a special purpose, such as the purification of wealth. The business organization is generally oriented to profit by using the entity (entity theory), which means that the company is a separate entity from its owners. While zakah accounting as a part of shari'a accounting affirms that a company or business organization is united with its owner, so that he has an obligation to pay zakat. Consequently, the business organization to change the orientation, from profit and stockholder-oriented to zakah-oriented, conservation of nature-oriented, and stakeholders-oriented.

Keywords: zakah; shari’a; accounting; business organization; profit (search for similar items in EconPapers)
JEL-codes: H25 H27 I38 M2 M41 M48 N30 Z12 (search for similar items in EconPapers)
Date: 2016-09-03, Revised 2016-09-12
New Economics Papers: this item is included in nep-acc
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https://mpra.ub.uni-muenchen.de/74782/8/MPRA_paper_74782.pdf revised version (application/pdf)

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