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Menggagas neraca syari'ah berbasis maal kontekstualisasi "kekayaan altruistik islami"

Aji Dedi Mulawarman ([Universits Brawijaya; Fakultas Ekonomi UI;Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2007)

 Abstrak

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.

 Metadata

No. Panggil : AJ-Pdf
Entri utama-Nama orang :
Subjek :
Penerbitan : Palembang; Depok: [Universits Brawijaya; Fakultas Ekonomi UI;Fakultas Ekonomi UI, Fakultas Ekonomi UI], 2007
Sumber Pengatalogan : LibUI ind rda
ISSN : 18298494
Majalah/Jurnal : Jurnal Akuntansi dan Keuangan Indonesia
Volume : Vol. 4, No. 2, Desember 2007: 169-192
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Akses Elektronik : http://accounting.fe.ui.ac.id/jaki/FAKULTAS%20EKONOMI.PER%20-%20BAB/JURNAL%20AKUTANSI%20DAN%20KEUANGAN%20INDONESIA.VOLUME.4.%20NO.%202.DESEMBER%20%202007/MENGGAGAS%20NERACA%20SYARIAH%20BERBASIS%20MAAL.pdf
Institusi Pemilik : Universitas Indonesia
Lokasi : Fakultas Ekonomi
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AJ-Pdf 03-19-153306974 TERSEDIA
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