Landasan filosofis akuntansi syari'ah :
Accounting, like other social sciences, is loaded with value. Therefore, one important factor in the process of policy formulation and the development of accounting is a value judgment. The significance of the application of subjective values opens the opportunities and changes on what and how events are assessed and reported. This paper seeks to discuss the construction of syariah accounting on the philosophical level, which focuses on the study of accountant, ontology and epistemology of the syariah accounting to the discussion being held, it is concluded that syariah accounting have some characteristics: a)using the ethical values of Islam as the basis of the basis of the accounting, b)providing direction to stimulate the emergence of ethical behavior in business, c)being fair to all parties, d)balancing egoistic with the altruistic nature, and e)having concern for the environment.ifa.
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