AKUNTANSI SYARIAH SEBAGAI SISTEM NORMATIF: KAJIAN LITERATUR KUALITATIF DALAM PERSPEKTIF TEORI AKUNTANSI

Abstract

This study aims to analyze Islamic accounting as a normative system in the perspective of accounting theory through a qualitative literature review approach. Islamic accounting is understood not merely as a technique for recording financial transactions, but as a system based on Islamic values derived from the Qur'an, Hadith, ijma', and qiyas. The results of the study show that Islamic accounting has a strong normative character because it emphasizes the principles of justice, trust, honesty, transparency, and social responsibility as the main objectives of financial reporting. These principles are in line with normative accounting theory, which views accounting as a value-laden system that serves to guide practice, not merely explain phenomena. In the Indonesian context, Islamic accounting has developed adaptively in line with the socio-cultural conditions of society and national regulatory support, thereby strengthening its role as a tool for economic and moral accountability. This study concludes that Islamic accounting contributes significantly to the development of value- and ethics-based alternative accounting theory and broadens the scope of normative accounting theory in responding to the needs of contemporary Islamic business and financial practices.