PEMIKIRAN SOFYAN SYAFRI HARAHAP TENTANG AKUNTANSI SYARIAH DAN PENERAPANNYA
Abstract
Abstract: This research was aimed to find out the thoughts of Sofyan Syafri Harahap about sharia accounting. The research used qualitative analysis with descriptive approach. The data obtained from study of literature through the books, articles and dissertation that related to the discussion. Based on this research found the thoughts of Sofyan Syafri Harahap about sharia accounting that the fundamental thing is the conventional accounting has problems and weaknesses, it also proves the existence of the contents of the Quran and Islamic scientists who first revealed the accounting than Lucas Pacioli was.
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