SHARIATE BALANCE SHEET: ISLAMIC ACCOUNTING


Menggagas Neraca Syariah Berbasis Maal: Kontekstualisasi Kekayaan Altruistik Islami. Abstraksi artikel mengenai perekayasaan teknologi akuntansi syariah, khusus neraca syariah. Artikel ini pernah dipresentasikan dan mendapat best award dalam forum The 1st Accounting Conference Universitas Indonesia, tanggal 7-9 Nopember 2007.
Abstract
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 Extention of Integrated Islamic Hyperstructuralism Methodology. In that methodology, conventional concept of wealth and Baydoun and Willett’s (1994) balance sheet are refined by Islamic Accounting. The result is then refined by (Islamic) Technosystem and Extention 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.
Keywords: Maal; Islamic and Altruistic Wealth; Shari’ate Balance Sheet; Obedience (abd’ Allah) elements; Creativity (khalifatullah fil ardh) elements.

6 thoughts on “SHARIATE BALANCE SHEET: ISLAMIC ACCOUNTING

  1. Cogito er Gosum sepertinya lebih tepatnya jika diganti dengan “Aku Stress Maka Aku Ada”, he he he.
    Sukses buat ujian akhir disertasinya…
    Mohon bimbingannya di komunitas Jadab Malang

  2. Assmualikum..
    Saya mahasiswa magister akuntansi sedang menyusun tesis..
    klo tidak keberatan boleh saya minta versi penuhnya untuk salah satu referensi saya.. terimakasih

  3. mas daniel, artikel ini terdapat di prosiding The First Accounting Conference di Universitas Indonesia Nopember 2007. Insya Allah akan segera terbit di Jurnal Akuntansi Keuangan Indonesia (JAKI) Departemen Akuntansi, Fakultas Ekonomi UI.

  4. assalamualaikum warahmatulahi wabarakatuh

    mas,gimana saya bisa mendapatkan jurnalnya secara utuh coz butuh banget buat skripsi

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