TINJAUAN SISTEM INFORMASI AKUNTANSI DALAM ILMU ISLAM

ABSTRACT An accounting information system will be very useful for companies in managing data generated in business activities. One of the functions of an accounting information system is as a basis in making business decisions. A company manager in determining business decision making should pay attention not only from the financial aspect. The main problem in this article is the accounting information system in terms of religion. The religious aspect is now a very interesting issue especially in Indonesia. All business ventures enter into a faith-based business. A religion- based business known in Indonesia is a sharia business. Almost all business bisang display frills sharia in the name of his business. The kind of discussion in this article is the literature study. This article will analyze the meaning of accounting information system in QS. Az-Zumar Verse 18 and QS. Az-Zalzalah Verses 7-8 are reviewed from the various written sources available. QS. Az- Zumar Verse 18 and QS. Az-Zalzalah Verses 7-8 teaches that Islamic scholars of accounting must have a broad insight, be able to make the right choice, realizing that these two surahs are a true clue, and a high-level intellect. The insights of a Muslim scholar in accounting must be broad- minded, unshackled to narrow thinking. Keywords : Accounting Information System, QS. Az-Zumar Verse 18 dan QS. Az-Zalzalah Verses 7-8