Tjiptohadi Sawarjuwono and Basuki and Iman Harymawan (2011) Menggali Nilai, Makna, dan Manfaat Perkembangan Sejarah Pemikiran Akuntansi Syariah di Indonesia. Jurnal Akuntansi & Auditing Indonesia, 15 (1). pp. 65-82. ISSN 1410-2420

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Abstract

Since the emergence of Islamic banks in Indonesia, the development of science related to Islamic thought, including Sharia (Islamic) accounting is very advanced. However, the process of historical development of Islamic accounting thought has not been scientifically well documented. Similarly, the history of who the originator of the idea of Islamic accounting in Indonesia have not been known. In fact, the process of development of accounting history, ranging from conventional to sharia, is the result of the struggle of Muslim intellectuals. Therefore, remembering, recognizing and respecting the historical actors is very important. This study aims to uncover the main originator of ideas and historical development of Islamic accounting in Indonesia. The process of research used qualitative research approach to a combination of historical and cultural. By conducting in-depth interviews and intensive documentation, the study seeks to explore the details of history, events, processes, and development of Islamic accounting. Then the existing data will be interpreted and triangulated. In conclusion, this study successfully revealed the early history of the perpetrators of Islamic accounting, among them is Ahmad Baraba.

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