Deconstruction of Accounting Earnings With Sharia Concept

摘要

This article aims to begin deconstructing the concept of sharia accounting profit. The concept of sharia accounting profit is currently adopted from the conventional capitalist accounting profits. Philosophically, there is a difference between the concept of conventional accounting profit and sharia accounting profit. Deconstruction of sharia accounting profit aims to find a broader meaning of sharia accounting profit in order to build concepts and accounting profit model with sharia perspective based on Al-Qur'an and Hadith of the Prophet SAW who Sahih.