Rahmaniar Rahmaniar, Ahmad Dahoir


Islam as a religion has been placed as an option and at the same teachings that provide guidance in human life adherents. Islamic economic development in Indonesia is progressing very rapidly, characterized by the emergence of sharia based financial institution. Financial institutions in practice cannot be separated from the financial statements or called in the language of business is accounting. This study focused on mentation of Iwan Triyuwono about the concept of sharia accounting, as stated in this theory that sharia enterprise theory and synergy binary opposition. The formulation of the problem in this study are (1) how the concept mentation of Iwan Triyuwono about sharia accounting? (2) how the relevance mentation of Iwan Triyuwono about accounting institutional of Islamic economics? Therefore the purpose of this study were (3) to describe the concept mentation of Iwan Triyuwono about sharia accountting (4) to describe the relevance mentation of about acoounting institutional of Islamic economics.


This type of research is the library research using hictorical research aproach, namely research conducted by collecting data or scientific papers aimed at the object of research or data collection is literature, or the study undertaken to solve a problem on basically rests on a critical and in depth study of the materials relevant book. The subjects used in this study is Iwan Triyuwono. The results of this study indicate that the mentation of Iwan Triyuwono with shariah enterprise theory and the theory of binary opposition synergies already very relevan to formulate theories that previously exsited in modern accounting theory. But in practice has not been able to be applied fully in the Islamic economics institutions. Because of the needs of the industry if sharia accounting concept he put forward can be realized with either the creation of a network organization with the realities if divine power.


islamic accounting, iwan triyuwono, institutional of islamic economics

Full Text:



Adiwarman. 2001. Ekonomi Islam Suatu Kajian Kontemporer. Jakarta: Gema Insani Press.

Bakri, Asafri Jaya. 1996. Konsep Maqashid Syariah Menurut Asy-Syatibi. Jakarta: Raja Grafindo


Depag RI. (tt). Al-‘Aliyy Al-Quran dan Terjemahannya. Bandung: Diponegoro.

Hasan, Nurul Ichsan. 2014. Perbankan Syariah (Sebuah Pengantar). Jakarta: GP Press Group.


KLj88jFn.dpuf, diakses 17 maret 2016.

IKIT. 2015. Akuntansi Penghimpun Dana Bank Syariah. Yogyakarta: Deepublish.

Muhammad. 2013. Akuntansi Syariah Teori dan Praktik Untuk Perbankan Syaria. Yogyakarta:


Sugiyarta. 2009. Teori Akuntansi dan Laporan Keuangan Islami. Semarang: Badan Penerbit Universitas


Triyuwono, Iwan. 2003. Sinergi Oposisi Biner: Formulasi Tujuan Dasar Laporan Keuangan

Akuntansi Syariah. Universitas Brawijaya: IQTISAD Journal of Islamic Economics, Vol. 4, No.

, Muharram 1424 H/March 2003.

Warsono, Sony. 2011. Akuntansi Transaksi Syariah. Yogyakarta: Asgard Chapter


  • There are currently no refbacks.

Copyright (c) 2018 JURNAL AL-QARDH

Journal Al-Qardh

Published by
Faculty of Islamic Economics and Business | Institut Agama Islam Negeri Palangka Raya
Jalan George Obos Komp. Islamic Centre,  Palangka Raya, Kal-Teng 73112, Indonesia

E-mail: al-qardh@iain-palangkaraya.ac.id
Phone: +6285248689402
Website: http://e-journal.iain-palangkaraya.ac.id/index.php/qardh

ISSN 2354 - 6034 (print) 
ISSN 2599 - 0187 (online) 

  View My Stats