Record Tracks of Islamic Accounting Thought according to Sofyan Safri Harahap and Iwan Triwuyono

In life, muamalah activities are an interaction in maintaining the teachings contained Qur'an, Islam always teaches how to be responsible and do justice muamalah, especially recording managing finances assets. This study seeks explore thoughts of two Indonesian accounting figures, Sofyan Safri Harahap Iwan Triwuyono, applying records that accordance with Islamic principles by referring several articles published on Google Schoolar. The results this reveal there some similarities perceptions philosophical basis thinking about accounting, philosophy monotheism then plays important role being fostering attitude recording, financial institutions widely operating today.