The Epistemological Role of Qira’at Variants in Shaping Ethical Frameworks for Digital Sharia Accounting And 21st Century Education

Abstract

This study analyzes the dynamics of Quranic recitation and interpretation of financial verses in the Quran and their relevance to digital Islamic accounting and the needs of 21st-century education. Variations in Quranic recitation in verses concerning trust, record-keeping, and justice demonstrate significant differences in the emphasis of meaning, thereby enriching the construction of ethics, accountability, and integrity in muamalah transactions. The integration of these interpretations with the concept of digital accounting reveals the coherence between Quranic values and the principles of digital governance, data integrity, and technology-based Islamic accounting. Furthermore, this study finds that the values of Quranic recitation can strengthen digital literacy, critical thinking skills, and ethical awareness of students as core competencies of 21st-century education. This study employs a qualitative library research approach through thematic analysis of Qur'anic financial verses using authentic (mutawātir) canonical qirā’at, with An-Nashr fī al-Qirā’āt al-'Ashr by Ibn al-Jazarī as the primary reference, supported by classical and contemporary tafsīr representing both tafsīr bi al-ma’thūr and tafsīr bi al-ra’y. The findings indicate that the canonical qirā’at of Q. Al-Baqarah (2):282 concerning transaction documentation generate semantic nuances that reinforce the principles of accountability, transparency, and accurate record-keeping, thereby providing an ethical foundation for digital Islamic accounting and technology-based financial governance. The results of the study indicate that the integration of Quranic recitation in Islamic accounting learning offers a multidisciplinary approach relevant to the demands of modern financial digitalization.