Integrasi Nilai-Nilai Tauhid dalam Praktik Akuntansi: Studi Konseptual Akuntansi Syariah
DOI:
https://doi.org/10.62007/joumi.v4i1.655Keywords:
Tawhid, Sharia Accounting, Islamic Values, Spiritual Accountability, Conceptual Model.Abstract
This study aims to examine the integration of tawhid values in accounting practices to develop a sharia accounting system that is not only legally compliant but also reflects the spiritual and ethical dimensions of Islam. Contemporary conventional accounting places greater emphasis on technical aspects and economic rationality rooted in a secular paradigm, making it less aligned with the fundamental principles of Islam. From an Islamic perspective, accounting is not merely a tool for recording and reporting; rather, it is part of worship that demands accountability to Allah SWT as well as social responsibility. This research employs a qualitative-descriptive approach through a literature review. The findings indicate that tawhid values such as honesty, justice, trustworthiness (amanah), and accountability (hisab) are highly relevant in shaping accountants’ behavior that is spiritually and socially responsible. However, current sharia accounting practices still largely adopt conventional models and have not fully internalized these values. As a contribution, this study formulates an integrative conceptual model that positions tawhid as the core of the system through value foundations, process systems, and the ultimate goal of achieving falah and public welfare in a fair, transparent, and meaningful manner. This model is expected to support the development of more accountable, holistic, and sustainable sharia financial reporting in increasingly complex modern Islamic financial institutions.
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