Pencatatan Dan Persaksian Utang Piutang dalam QS. Al-Baqarah [2]: 282-283: Analisis Komparatif Tafsīr Al-Qurṭubī dan Tafsīr al-Munīr karya Wahbah al-Zuḥailī
Abstract
The weak culture of debt documentation, particularly in personal transactions, often leads to disputes due to misunderstandings or a lack of awareness regarding the terms of the agreement. This condition contradicts QS. Al-Baqarah: 282–283, which emphasize the importance of clear and fair documentation of debts to prevent conflict. In addition to documentation, Islam also stresses the importance of witnesses in transactions, as witnesses function to safeguard the validity and truthfulness of an agreement. This study aims to reveal the similarities and differences in the interpretations of the two exegetes and to assess their relevance to debt-related practices in the context of contemporary society. This research is a qualitative study in the form of a literature review, with primary data sources drawn from Tafsīr Al-Jāmiʿ li Aḥkām al-Qurʾān and Tafsīr al-Munīr. The findings indicate that documentation and the presence of witnesses play an important role in maintaining justice, preventing disputes, and strengthening the moral responsibility of debtors. Al-Qurṭubī and Wahbah al-Zuḥailī emphasize Islamic legal values in debt transactions that are highly relevant to modern accounting principles, such as responsibility, justice, and truthfulness. Both scholars highlight the importance of fair documentation, honesty in reporting, and trustworthiness in conveying information.
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“Aturan Baru Bunga Pinjaman Diharapkan Beri Manfaat Lebih Besar” Kompas.id (diakses 6 Agustus 2025) https://share.google/NsZfyf3vKjTtL57WP
