Intuisi: dalam proses perwujudan akuntansi  berkeTuhanan

Rodliyah, Siti; Mulawarman, Aji Dedi

doi:10.34202/imanensi.3.2.2018.1-11

Cited by 2 publications

(2 citation statements)

References 9 publications

(14 reference statements)

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“…Menurut gagasan dasar teori akuntansi syariah Mulawarman didalam (Rodliyah & Mulawarman, 2018), akuntansi tidak hanya menyampaikan pengungkapan vertikal berupa pertanggungjawaban kepada Allah SWT, tetapi juga pengungkapan horizontal berupa pertanggungjawaban kepada seluruh ciptaan Allah SWT. Berdasarkan definisi "perusahaan" yang luas tersebut, konsekuensi selanjutnya adalah organisasi yang didirikan tunduk pada prinsip-prinsip syariah enterprise theory (SET) atau teori entitas akuntansi.…”

Section: Analisis Perspektif 'Urf Dalam Teori Akuntansi Syariah DI In...unclassified

Analisis ‘Uruf dalam Teori Akuntansi Syari’ah

Erliyanti

Yurmaini

2022

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Financial institutions, such as banks, and financial products that adhere to the Islamic sharia system are growing, as is the idea of sharia accounting. The phenomenon of the emergence of two streams of formulation of sharia accounting theory in the form of idealistic and pragmatic streams raises problems and difficulties in the development of sharia accounting thought. The research approach and analysis of ideas used are both qualitative. The results of this study indicate that sharia accounting theory is an accounting theory that is intended to account for human actions in the field of asset management entrusted to them by those who give responsibility in an appropriate manner and comply with the sharia of Allah SWT. The aspect of faith requires that sharia accounting contain monotheism toward Allah SWT. The legal aspect of amaliyah makes sharia accounting based on the understanding that accounting behavior has the value of rights and obligations, sanctions, and rewards, which are interpreted from "urf syaari" in the Al Quran and the Sunnah. The sharia accounting theory positions the human urf in his heart to achieve mahabbah, which is based on the law of practice.

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Section: Analisis Perspektif 'Urf Dalam Teori Akuntansi Syariah DI In...unclassified

Analisis ‘Uruf dalam Teori Akuntansi Syari’ah

Erliyanti

Yurmaini

2022

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“…On the other hand, the spiritual social accounting paradigm is not only a form of reporting that is useful for humans but also an instrument to get closer to the Creator (Kurniawan & Mulyati, 2018;Rodliyah & Mulawarman, 2019). This has been shown regarding the importance of accounting as proof of transactions in Surah al-Baqarah verse 282 (Batubara, 2019;Probowati, 2021;Waluya & Mulauddin, 2020).…”

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Does Engagement in Indonesia Match Wa’d Accounting?

Arsal,

Ulfah,

Arizah

2023

j. n.a. akunt. n.a.

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Marriage is the longest form of worship in human history and is carried out in social interactions that lead to high accountability to humans and Allah SWT. In most cases, before the marriage is carried out, it is preceded by a khitbah, or a proposal, better known as an engagement. Engagement is a wa'd that will be carried out in the future without violating the shari’a and does not require accounting records. This study aims to determine the engagement that occurred from the perspective of Islamic accounting. The data collection method was carried out by distributing an online questionnaire through Google Forms within 12 hours and studying the related documentation in research journals. The criteria for respondents who filled it out were only those who had done an engagement, and 27 respondents filled out the questionnaire. The data is analyzed with a qualitative-descriptive approach. The study results indicate that the engagement, which is a wa'd, has shifted into an aqad (contract) due to an agreement regarding the rights and obligations of the parties involved in the engagement. The engagement shows that there is a gift and transfer of assets that are part of the mahar (dowry), as well as the imposition of a fine if one of the parties cancels the engagement. This phenomenon had an impact on changes in asset ownership, which in accounting must be recorded, and the risk of future fines in the event of cancellation. The results of this study can be used to increase knowledge related to Islamic accounting through the social paradigm.

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Intuisi: dalam proses perwujudan akuntansi berkeTuhanan

Cited by 2 publications

References 9 publications

Analisis ‘Uruf dalam Teori Akuntansi Syari’ah

Analisis ‘Uruf dalam Teori Akuntansi Syari’ah

Does Engagement in Indonesia Match Wa’d Accounting?

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