Rekonstruksi Teknologi Integralistik Akuntansi Syari'ah: Shari'ate Value Added Statement  

Oleh:

Mulawarman, Aji Dedi ; Triyuwono, Iwan ; Ludigdo, Unti

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 4 no. 1 (Jun. 2007), page 1-24.
Topik: Integrated Islamic Hyperstructuralism Methodology; Shari'ate Value Added; Shari'ate Value Added Statement; Tazkiyah; Abd'Allah; Khalifatullah fil Ardh
Fulltext: AA71_04-01_Aji Dedi Mulawarman.pdf (509.57KB)

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 the research is to formulate Shari'ate Value Added Statement. Formulation is conducted by utilizing Integrated Islamic Hyperstructuralism Methodology. In that methodology, conventional concept of value added and Baydoun and Willett's (1994) concept of value added are refined by Shari'ate Accounting. The result is then refined by Islamic Technosystem to generate Shari'ate Value Added Statement. The major result shows that zakat becomes a substance of Shari'ate Value Added. This means that Shari'ate Value Added is actually economic (physical)value added (zaka) which is always purificated spiritually (tazkiyah). The purificated economic value added (zaka) is called as zakka (or it is the same as Shari'ate Value Added). Both zakka and tazkiyah is extracted from the values and concepts of Abd' Allah and Khalifatullah fil ardh. The consequence of the major result are: (1) that the sources of value added in the Shari'ate Value Added Statement should be acquired based on God's commands (halal, thoyib and eliminating riba), and (2) the distributions of the value added should be based on mashlaha and 'Adalah (God's Justice)>

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