Menggagas Neraca Syari'ah Berbasis Maal: Kontekstualisasi "Kekayaan Altruistik Islami"  

Oleh:

Mulawarman, Aji Dedi

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 4 no. 2 (Dec. 2007), page 169-192.
Topik: Maal; Islamic and Altruistic Wealth; Shari'ate Balance Sheet; Obedience (abd'Allah) Elements; Creativity (khalifatullah fil ardh) Elements
Fulltext: AA71_04-02_Aji Dedi Mulawarman.pdf (538.23KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The objective of this research is to formulate Shari'ate Balance Sheet from the real transaction and business habitus of Indonesian Moslem Society. Formulation is conducted by utilising Extension of Integrated Islamic Hyperstructuralism Methodology. In that methodology, conventional concept of wealth and Baydoun and Willett's (1994) balance sheet are refined by Shari'ate Accounting. The result is then refined by (Islamic) Technosystem and Extension of Pierre Bourdieu's Constructivist Structuralism to generate Shari'ate Balance Sheet. The major result shows that maal is form of Islamic and Altruistic Wealth. This means that wealth must: (1) have an holistic values (material, mental and spiritual); (2) owned by a wider-stakeholders (Allah, direct, indirect, and nature); and (3) based on shari'ate ways (halal, thoyib and free from riba). The consequence of the major result are all the elements in the Shari'ate Balance Sheet based on: (1) obedience (abd'Allah) assets, liabilities and equities, and (2) creativity (khalifatullah fil ardh) assets, liabilities and equities.

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