Eksistensi Laporan Nilai Tambah Syari'ah Berbasis Rezeki  

Oleh:

Mulawarman, Aji Dedi

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 12 no. 2 (May 2009), page 103-120.
Topik: Rizq; Shari'ate Value Added; Shari'ate Value Added Statement.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.7 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The Objective of this study is to provide evidence of the existence Shari'ate Value Added Statement from the real transaction and business habitues of Indonesian Moslem society. Utilising Hyperphenomenology Methods, I show that rizq is a substance of shari'ate Value Added (SVA) concept. Rizq is a from of income called rizq income. This type of income can be observed empirically in everyday life of Indonesian Moslem society. I argue that rizq is actually value added gained (financially, socially, and environmentally) and has been purified (becomes halal, thoyib, and free from riba) in every step its attainment, until its distribution. As a consequence, the quantitative and qualitative elements of the shari'ate Value Added Statement can not presented separately.

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