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"The objective of this research is to formulate Shari'ate Balance Sheet from real transaction and business habi The objective of this research is to formulate Shariate 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 (1 994) balance sheet are refined by Shari 'ate Accounting. The resvlt is then refined by (Islamic) Technosystem and Extension of Pierre Bourdieu's Constructivist Strucluralism 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."

"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 ofvalue 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)"