Aji Dedi Mulawarman
Kandidat Doktor Ilmu Ekonomi Pasca Sarjana Universitas Brawijaya
The objective of the research is to formulate Shari’ate Cash Flow Statement from the real transaction and business habitus of Indonesian Moslem Society. Formulation is conducted by utilising Extention of Integrated Islamic Hyperstructuralism Methodology. In that methodology, conventional concept of cash flow accounting and Baydoun and Willett’s (1994) concept of cash flow statement are refined by Shari’ate Accounting.. The result is then refined by (Islamic) Technosystem and Extention of Pierre Bourdieu’s Constructivist Structuralism to generate Shari’ate Cash Flow Statement.
The major result shows that ma’isyah becomes a substance of Shari’ate Cash Flow. This means that ma’isyah is actually for searching value added (economic, social and environment) activities (material) to take barakah (spiritual).
The consequence of the major result are: (1) that the elements in the Shari’ate Cash Flow Statement based on value added acitivites (operating, financing and investing activities), and (2) the extention of the value added based on barakah (barakah activities).
Keywords: Ma’isyah, Shari’ate Cash Flow, Shari’ate Cash Flow Statement, Operating Activities, Financing Activities, Investing Activities, Barakah Activities.