Skripsi
PEMIKIRAN SAYYID QUTB TENTANG AKUNTANSI SYARIAH DALAM TAFSIR ZHILALIL QURAN
The development of sharia accounting in recent years has shown significant progress, particularly in the Sharia financial services sector, which includes Islamic banking, non-bank financial institutions (IKNB), and the Islamic capital market. The growing demand for Islamic accounting necessitates continued research in this field. Therefore, this study aims to explore Sayyid Qutb's thoughts on Islamic accounting, as outlined in his tafsir, Fi Zhilal al-Quran. The data sources for this research are Sayyid Qutb's tafsir and relevant literature. This study employs a thematic analysis method to interpret the available qualitative data. The results show that Sayyid Qutb strongly opposes the practice of riba (usury) in financial transactions, as it leads to social inequality and injustice due to the concentration of wealth in the hands of a few. Sayyid Qutb argues that zakat, infaq, and sadaqah (almsgiving) serve as an antithesis to riba. He asserts that zakat facilitates the equitable distribution of wealth, thereby increasing purchasing power and driving economic growth. Keywords: Sharia Accounting, Sayyid Qutb
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