Nheyo dzeKuverenga Maakaundi dzeSharia
Pendauluan
Sharia accounting ibazi re accounting rinoshandisa misimboti nemitemo zvinoenderana nemutemo wechiIslam, kana kuti Sharia. Sharia ndiyo nzira yepamutemo yechiIslam inosanganisira zvese zvinoitika muhupenyu, kusanganisira bhizinesi nemari. Nekuwedzera kwekuda kwetsika dzemari dzakavakirwa patsika netsika, Sharia accounting iri kuramba ichikosha uye ichikosha.
Muchinyorwa chino, tichakurukura misimboti yekutanga iri muhurongwa hwekuverenga mari hwechiIslam, kuti sei misimboti iyi yakakosha, uye kuti inoshandiswa sei munyika yebhizinesi yemazuva ano.
Nheyo dzeKuverenga kweIslam
Mukuverenga kwemabhuku echiIslam, misimboti yakati wandei inoshandiswa kuona kuti kuverenga mabhuku nemabasa ebhizinesi zvinoenderana nemutemo wechiIslam. Izvi ndezvinotevera:
Kutendeseka uye Kujeka (Trust naShiddiq)
Kutendeseka uye pachena ndizvo zvinhu zvikuru zvekuverenga mari kweIslam. Mabasa ese ebhizinesi anofanira kuitwa nekuvimbika kwakakwana uye pachena. Izvi zvinoreva kuti ruzivo rwekuverenga mari runofanira kupihwa nemazvo uye zvizere pasina kunyengedzwa kana kunyengedzwa. Izvi zvinoratidzwa mupfungwa dzeIslam dzeAmanah (kuvimbika) naSiddiq (chokwadi).
Kutendeseka uye pachena zvakakosha nekuti:
1. Kuvimbana - Kuvaka kuvimbana pakati pemakambani, vanoisa mari nevamwe vane chekuita nazvo.
2. Kuzvidavirira - Kunobvumira kuzvidavirira kwakajeka zvichibva padata rechokwadi.
3. Sarudzo Dzine Ruzivo - Dzinobatsira vatungamiri nevamwe vane chekuita nesarudzo kuti vagadzirise zvisarudzo zviri nani.
Ruramisiro uye Balance (I'adal neTawazun)
Mumutemo weSharia, kururamisira nekuenzana zvine basa guru. Kutengeserana kwese kwebhizinesi kunofanirwa kuitwa zvakanaka, pasina kukanganisa kodzero dzevese vanobatanidzwa. Uyezve, kutengeserana kwemari kunofanirwa kuchengetedza kuenzana kwezvido pakati pevese vane chekuita nazvo.
Muenzaniso:
1. Mihoro nemihoro - Gadza mihoro nemihoro yakakodzera yevashandi.
2. Mitero neZakat - Verenga uye bhadhara mitero nezakat nemazvo uye zvichienderana nezvinodiwa.
Kurambidzwa kweMari Inobva Mubereko (Mubereko)
Imwe yenheyo huru dzemari dzechiIslam, kusanganisira maakaundi echiIslam, kurambidzwa kweriba, kana mubereko. Riba inoonekwa setsika isina kururama uye inokuvadza nekuti inosanganisira purofiti pasina kushanda nesimba kana njodzi. Mabhizinesi ese muakaundi yechiIslam haafanire kunge asina riba.
Imwe nzira:
1. Mudharabah - Kudyidzana uko rimwe bato rinopa mari uye rimwe bato rinopa bhizinesi.
2. Murabahah - Kutenga nekutengesa nechibvumirano chepurofiti chinozivikanwa nemativi ese.
Halal Maitiro (Kurambidzwa kweGharar uye Maysir)
Mukuverenga kweIslam, mabasa ese ebhizinesi anofanira kunge ari halal, kana kuti anotenderwa zvichienderana nemutemo weIslam. Izvi zvinoreva kuti makambani haafanire kuita mabasa anorambidzwa neSharia, akadai sekubhejera (maysir) kana mabasa ane kusava nechokwadi kwakanyanya (gharar).
Zvazvinoreva:
- Maindasitiri eHalal akadai sechikafu, zvinwiwa, zvizoro nemishonga.
- Kurambidzwa kwekudyara mari mumabhizinesi eharam akadai sedoro, kubhejera, nezvimwe zvigadzirwa zvisiri zvehalal.
Maslahah (Rubatsiro rweVeruzhinji)
Chimwe chezvinangwa zvikuru zvekuverenga mari kweIslam ndechekuwana maslahah, kana kuti kubatsira veruzhinji. Nheyo iyi inosimbisa kukosha kwemabasa ebhizinesi anobatsira kwete vanhu kana mapoka chete asiwo anopa mabhenefiti kune nzanga nenzvimbo.
Nheyo yemaslahah inokurudzira makambani kuti:
– Kutarisira magariro evanhu – Kuisa mutemo weCSR (Corporate Social Responsibility).
– Kugara kwenguva refu – Kukurudzira maitiro ebhizinesi akachengeteka uye asingakuvadzi nharaunda.
Kushandiswa kweSharia Accounting Principles muBhizinesi reMazuva Ano
Nekunzwisisa misimboti iyi yekutanga, tinogona kuona kuti inoshanda sei munyika yebhizinesi yemazuva ano. Heano mimwe mienzaniso chaiyo:
Mishumo Yezvemari Yakajeka
Makambani anoshanda maererano neSharia anofanira kugadzirira mishumo yemari yakajeka, yakazara, uye yechokwadi . Ruzivo rwemari runofanira kuratidzwa nenzira inonzwisisika kune vese vane chekuita nezvemari, kusanganisira avo vangave vasina ruzivo rwemari.
Kuongororwa kweSharia
Kuongororwa kwesharia inzira iyo kambani inoongorora uye inoedza kutevedzera mitemo yesharia. Kuongororwa uku kunogona kuitwa mukati mekambani kana nebato rekunze rine ruzivo mukuverenga sharia. Kuongororwa kwesharia kunovimbisa kuti kutengeserana kwese nemaitiro ebhizinesi zvinoenderana nemirairo yesharia.
Mari yeSharia
Mari yekubatsira maererano neSharia, sezvambotaurwa pasi pepfungwa dzeMudharabah neMurabahah, inodzivirira mhindu uye inopa imwe nzira yakarurama uye ine hunhu hwakanaka. Mabhangi eIslam nedzimwe sangano rezvemari reIslam dzinoshandisa zvigadzirwa izvi kutsigira mapurojekiti nemabhizinesi pasina kutyora misimboti yeSharia.
Matambudziko nemikana
Dambudziko
Kunyangwe nheyo dzekuverenga mari dzechiIslam dzichipa gwara rakajeka retsika dzebhizinesi, pane matambudziko akati wandei mukushandiswa kwadzo:
1. Kusiyana muKududzira: Kududzira kwakasiyana kwemitemo yesharia kunogona kukonzera kuvhiringidzika uye kusawirirana mukushandiswa kwayo.
2. Kusagamuchira: Havasi makambani ese kana vane chekuita nesangano vanobvuma kana kunzwisisa misimboti yesharia.
3. Kushaikwa kweZvishandiso: Ruzivo nehunyanzvi mukuverenga mabhuku echiIslam zvichiri zvishoma mune dzimwe nzvimbo.
Mukana
Zvisinei, kune mikana yakawanda inomuka nekushandiswa kwe sharia accounting:
1. Kufarira Kunowedzera muMari Yetsika: Varidzi vemari vakawanda nevatengi vari kutsvaga nzira dzekudyara dzine tsika dzakanaka uye sarudzo dzebhizinesi, izvo zvinogona kuwedzera kudiwa kwekuverenga mari kwechiIslam.
2. Kugadzira Zvigadzirwa Zvemari: Mitemo yeSharia inokurudzira kugadzira zvinhu zvitsva muzvigadzirwa zvemari zvine mwero uye zvinogara kwenguva refu.
3. Kusimudzira Hupfumi hweSharia: Kuwedzera mabasa ehupfumi hweSharia kunogona kubatsira kusimbisa nharaunda nenyika dzine ruzhinji rwevanhu vechiMuslim.
Mhedziso
Nheyo dzeSharia accounting dzinopa hurongwa hwakazara hwekuona kuti accounting nemaitiro ebhizinesi hazvisi zvepamutemo chete asiwo zvine hunhu hwakanaka, zvichienderana nedzidziso dzeIslam. Nekusimbisa kutendeseka, kururamisira, kujeka, uye kubatsira veruzhinji, Sharia accounting haingobatsiri varidzi vemari chete asiwo inoedza kuvandudza kugara zvakanaka kwevanhu vese.
Munyika yemazuva ano yebhizinesi, misimboti iyi iri kuramba ichikosha nekuda kwekuwedzera kwekuziva kukosha kwetsika dzemari dzine hunhu uye dzinogara kwenguva refu. Kunyange zvazvo kushandiswa kwayo kuchiunza matambudziko, nekunzwisisa kwakasimba nekuzvipira, maakaundi echiIslam anogona kupa hwaro hwakasimba hwemaitiro ebhizinesi akarurama uye akajeka. Maakaundi echiIslam, nezvose zvakanakira uye zvinogona kuitika, imbiru yakakosha yehupfumi hwechiIslam huri kukura nguva dzose.
