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Zakat Accounting: Metaphor and accounting treatment for business organization

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  • Jaelani, Aan

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.

Suggested Citation

  • Jaelani, Aan, 2016. "Zakat Accounting: Metaphor and accounting treatment for business organization," MPRA Paper 74003, University Library of Munich, Germany, revised 12 Sep 2016.
    • Handle: RePEc:pra:mprapa:74003
    as

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    File URL: https://mpra.ub.uni-muenchen.de/74782/8/MPRA_paper_74782.pdf
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    References listed on IDEAS

    as
    1. Jaelani, Aan, 2015. "Manajemen Zakat di Indonesia dan Brunei Darussalam [Zakah Management in Indonesia and Brunei Darussalam]," MPRA Paper 71561, University Library of Munich, Germany, revised 10 Sep 2015.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    zakah; shari’a; accounting; business organization; profit;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs
    • M2 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • N30 - Economic History - - Labor and Consumers, Demography, Education, Health, Welfare, Income, Wealth, Religion, and Philanthropy - - - General, International, or Comparative
    • Z12 - Other Special Topics - - Cultural Economics - - - Religion

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