Pemahaman Nilai-Nilai Dasar Akuntansi Syari’ah dan Komunikasi Pedagang dalam Transaksi Jual-Beli

Abstract

The purpose of this study is to build an understanding of the core values of Islamic accounting and merchant communication in buying and selling transactions. Describe the process of buying and selling transactions carried out by traders in the Rawabadak market. This type of research is a case study with a qualitative approach. Data collection techniques are interviews, observation, and documentation. The results of this study indicate that traders have a good understanding of the core values of Islamic accounting in the form of the value of monotheism, the value of justice ('adl), and the value of prophethood (Nubuwwah), the value of the government (Khilafah), the value of the results (Ma'ad), and they have successfully applied it in their trading process. When communicating with buyers, follow Islamic communication principles and practice good communication. There are complaints of frustration with the nature of buyers who are overbid, but this has never been shown in their service to buyers, they claim to be satisfied with the services provided by traders who explain the selling price.