Islamic Accounting: Ethics Concerning the Recording of Debts and Receivables in the Qur'an Surah Al-Baqarah Verse: 282

Abstract

The focus of this research is to reveal Islamic accounting ethics: the ethics of accounts
payable and the procedures from an Islamic perspective, as well as the implications of
the verse al-Baqarah: 282 is applied. This research method uses qualitative and
descriptive research methods, the data source used is a literature study, namely by
collecting documents sourced from primary data from al-Baqarah: 282, and secondary
sources, the approach used is content analysis, and normative. The results of the study
concluded that Islamic ethics in terms of accounts payable include: 1). This verse
recommends every human being record every transaction activity. 2). these records are
used as written evidence that the debt contract has been made, 3). So that in the future
no one will be harmed, except for people who carelessly misuse it, 4). This verse is very
interesting because it is also referred to as the basis of Islamic accounting arguments.
While the implication of this ethics is, rationally it has an impact on both social and state
life, has a major impact on economic benefits both individually and socially, adds comfort,
tranquility, honesty, and blessings from the concept of recording and being honest in
debt-receivable transactions.