MAJALAH AL-HIKMAH EDISI 13-2024

Undeniably, accounting activities existed during the early era of Islam. In fact, the Prophet of Islam (PBUH) applied accounting activities that provided a foundation for the accountability mechanism during the period of the second caliph, namely Umar al-Khattab. Considering the above, lawyers must record their expenditures and view financial reporting as a method to show the financial responsibility of the law firm in preserving the interests of any member of the community that engages in their services. Financial information is obtained from the law firm's accounting records. As professionals, lawyers require accurate financial information to make sound financial and business decisions. Specific statutory provisions govern the handling of clients’ monies by the lawyers. Responsible lawyers must avoid delay in paying money held or received by them that is received into the client’s account (see rule 9(2)(b) LPPER 1978) and drawing money from a client account for personal use (see rule 7 LPPER 1978). Lawyers must comply with the specific rules, especially pertaining to how clients’ monies should be kept and disbursed to ensure the proper accountability of the monies entrusted to the lawyers. As such, they must be accountable for their misconduct if they fail to undertake such tasks responsibly. Lawyers must ensure that each client’s monies are not mixed with those of other clients of the law firm. This practice shows accountability for his clients. In addition, the accounting books, accounts, and other relevant business documents shall be kept in a safe place and have proper internal control systems. Nowadays, lawyers can rely on affordable management software to ensure the proper keeping of accounting records. Conclusion Based on the above discussion, a responsible and accountable lawyer shall provide services to the community by taking into consideration the need to maintain the reputation of his profession. Ideally, for a Muslim lawyer, the act of making a choice between what is viewed as right and what is viewed as wrong must be guided by religious convictions. Thus, his or her continuous effort is to maintain his aqidah so that he can carry out his responsibility and accountability as a good Muslim lawyer. 18