Abstract
This research aims to find out the characteristic of Madurese farmers in making an economic contract on the agricultural sector by using the Islamic accounting approach. The present research was applied by using qualitative research. The results of this study are some economics contract find out between some parties to solve the farmers' problem in working capital or another necessary to plant the tobacco as (a) Qardh in order to fulfill the short-term necessary of fund of members of farmer association, (b) ijarah can be reached by the farmers by rent the resources in the form of land, (c) musyarakah can be applied by investing all of their resources in tobacco farmerry as land, water, and and fund (d) muzara'ah can be applied by farmer as operator with land owner, and (e) salam can be applied in merchandise system of tobacco. All of the potential activity can be applied by using islamic contract approach, although all of them are not perfectly proper to Islamic accounting standards in Indonesia.
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