Analisis Maqashid Syariah dalam Pengembangan Standar Akuntansi Syariah
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Abstract
This study aims to examine the relevance of maqashid sharia integration in the development of sharia accounting standards, as well as its impact on strengthening sharia financial management in Indonesia. The methodology used is a literature study with a descriptive qualitative approach. Data sources come from classical and contemporary literature, sharia accounting standards (PSAK and ISAK Sharia), and related policy documents. The results of the study indicate that strengthening standards based on maqashid sharia can improve the quality of financial reporting and governance, as well as strengthen public trust in sharia entities in IndonesiaKeywords: Maqashid Syariah, PSAK Syariah, Sharia Accounting, Financial Standards, DSAS IAI
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