Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

0.23

P-Index

This Author published in this journals

All Journal Jurnal Reviu Akuntansi dan Keuangan INFERENSI Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Prosiding Seminar Nasional Program Pengabdian Masyarakat

Ahim Abdurahim

Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Yogyakarta

Author-ID : 2561409

Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

Published : 8 Documents Claim Missing Document

Claim Missing Document

Articles

Title

OKSIDENTALISME DALAM PERBANKAN SYARIAH Ahim Abdurahim
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Occidentalism in Islamic Banking. The paper aims to propose a concept of Islamic banking practices that is in line with Islamic values, and free from capitalism spirit. Literature study was used as method through reviewing Islamic banking regulations and practices, and subsequently analyzing them by using Hassan Hanafi‘s occidentalism, Max Weber’s capitalism spirit and Asy-Syatibi’s maqashid syariah. The analysis shows that there are profit-sharing calculation modification and violation of Sharia provision. These are caused by un-shar’i regulation, limited human resource capacity and weak supervision of the Sharia Supervisory Board. Violations of Syariatransaction operational procedures (formally as well as substantially) result in reporting income from such transactions as “non-halal revenue” in qardhul hasan report.Abstrak: Oksidentalisme dalam Perbankan Syariah. Artikel ini bertujuan mengusulkan suatu konsep praktik perbankan syariah yang sesuai nilai-nilai syariah, bebas dari semangat kapitalisme. Penelitian ini menggunakan studi literatur: mereviu regulasi dan praktik perbankan syariah, lalu menganalisisnya dengan menggunakan metode “oksidentalisme” Hassan Hanafi, “spirit kapitalisme” Max Weber dan “maqashid syariah” Asy-Syatibi. Temuan menunjukkan ada modifikasi terhadap metode perhitungan bagi-hasil dan pelanggaran terhadap ketentuan syariah. Hal tersebut disebabkan oleh regulasi yang belum sepenuhnya syar’i, keterbatasan sumberdaya manusia dan lemahnya pengawasan Dewan Pengawas Syariah. Pelanggaran terhadap prosedur operasional transaksi syariah (formal maupun substantif) berakibat pendapatan dari transaksi tersebut harus dilaporkan sebagai pendapatan non halal dalam laporan qardhul hasan.

MAKNA BIAYA DALAM UPACARA RAMBU SOLO Tumirin Tumirin; Ahim Abdurahim
Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Makna Biaya dalam Upacara Rambu Solo. Tujuan penelitian ini adalah menyingkap makna biaya upacara “rambu solo” di Tana Toraja. Biaya pelaksanaan upacara ini sangat mahal karena banyaknya hewan (kerbau dan babi) yang dikorbankan dan lamanya hari pelaksanaan upacara Hal tersebut merupakan sesuatu yang unik dilihat dari perspektif akuntansi. Penelitian ini menggunakan paradigma interpretif dengan metodologi fenomenologi. Kami mewawancarai dua informan untuk mendapatkan data dan sekaligus mengobservasi pelaksanaan upacara rambu solo di Tana Toraja, Sulawesi Selatan. Hasil penelitian menemukan tiga makna dari biaya pelaksanaan upacara “rambu solo”, yaitu kumpul keluarga, identitas strata sosial, dan utang keluarga.Abstract: The Meaning of Cost in Ceremony of Rambu Solo. The purpose of this study was to reveal the meaning of cost of the “rambu solo” ceremony in Tana Toraja. The cost of this ceremony is expensive because of many animals (buffaloes and pigs) were sacrified and the time of ceremony is lengthy. This research was employed interpretive paradigm with phenomenology as methodology. We interviewed two informants to fid the data and we observed the ritual of “rambu solo”. The research conducted in Toraja, South Sulawesi. The results has revealed three meanings of the cost of the ritual “rambu solo”, namely, family gathering, the identity of social strata, and family’s debt.

Co-Authors Hafiez Sofyani Hafiez Sofyani Muhammad Bahrul Ilmi Muhammad Kresna Budi W Novrian Dandi Pratama Popy Turlina Sri Handayani Sigit Arie Wibowo, Sigit Arie Tumirin Yustitia Agil Reswari

Title Search

Found 2 Documents Search Journal : Jurnal Akuntansi Multiparadigma

Abstract

Abstract

Title

Found 2 Documents
Search
Journal : Jurnal Akuntansi Multiparadigma