Landasan Filosofis Akuntansi Syari'ah

Accounting, like other social science, 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 change 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 epistomologyof the syariah accounting