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Baitulmal from the accounting perspective

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The house of money and wealth or in Arabic term as Byt al-mal (Baitulmal) is one of the most powerful institution to eradicate poverty of muslim community during the era of Prophet (peace be upon Him) and His companions. Bayt al Mal was the department that dealt with the revenues and all other economic matters of the state and it was utilizes for various purposes. This study is embark with the intention to explore Baitulmal from the perspective of accounting, since the major functions of Baitulmal are very closely related to accounting. It is concerning the management of funds and internal control of revenue and expenditure of Baitulmal. The findings from the google scholar search on the title indicate that the study on ‘Baitulmal from the accounting perspectives’ is scare thus, need to be further explored.


Baitulmal, house of money and wealth, sustainable economy, community, social finance