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All Journal Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Mantik AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Reswara: Jurnal Pengabdian Kepada Masyarakat Sricommerce: Journal of Sriwijaya Community Services IIJSE IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
Soediro, Achmad
Department Of Accounting, Sriwijaya University, Palembang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

 1 
MAQASID SHARIA AS A PERFORMANCE FRAMEWORK FOR ISLAMIC FINANCIAL INSTITUTIONS Achmad Soediro; Inten Meutia
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (565.517 KB) | DOI: 10.18202/jamal.2018.04.9005

Abstract

Abstrak: Maqasid Syariah sebagai Kerangka Kinerja Lembaga Keuangan Syariah. Penelitian ini bertujuan untuk membangun kerangka pengukuran kinerja lembaga keuangan Islam berbasis Maqasid Syariah. Hal tersebut dilakukan melalui intepretasi pernyataan informan dari berbagai latar belakang. Penelitian ini merumuskan lima elemen maqasid syariah, yaitu ad din, nafs, al aql, nasl wal 'ird, dan al maal. Kelima elemen tersebut merupakan pencapaian al maslahah itu sendiri. Untuk lembaga keuangan Islam, semua elemen tersebut harus dicapai tanpa membedakan atau memilih salah satunya. Selain itu, hal ini juga selaras dengan prinsip rahmatan lil 'alamin dan khalifatul fil ardh. Abstract: Maqasid Syariah as a Performance Framework for Islamic Financial Institutions. This study aims to build a performance measurement framework of Islamic financial institutions based on Maqasid Syariah. This is done through the interpretation of informant statements from various backgrounds. This research formulates the five elements of maqasid sharia, namely ad din, nafs, al aql, nasl wal 'ird, and al maal. These elements are the achievement of al maslahah itself. For Islamic financial institutions, all elements must be achieved without discriminating or choosing one of them. In addition, it is also in harmony with the principle of rahmatan lil 'alamin and khalifatul fil ardh.  
ISLAMIC ACCOUNTING AND THE PSYCHOLOGICAL IMPACT OF RIBA Achmad Soediro; Rasyid Redho; Media Kusumawardani; Muhammad Farhan; Fardinant Adhitama
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.02

Abstract

Abstrak - Akuntansi Islam dan Dampak Psikologi RibaTujuan Utama - Penelitian ini bertujuan untuk menjelaskan bagaimana pengalaman dan perasaan manajemen yang mengalami fenomena riba dan bagaimana Islam menjelaskannya.Metode - Penelitian ini menggunakan metode wawancara dan analisis tematik. Sejumlah pihak yang aktif atau pernah bekerja di bank konvensional menjadi informan dalam penelitian ini.Temuan Utama - Para bankir Muslim mengalami fenomena psikologi yang terkait dengan psikologi fisiologis, kognitif, dan spiritual. Mereka mengalami gangguan pandangan dunia dan keterbelahan kepribadian. Setelah itu mereka merasa hanya mendapatkan istidraj.Implikasi Teori dan Kebijakan – Riba memiliki implikasi negatif pada sisi psikologi pelaku dan menjadi dalil aqli dari kebenaran Islam tentang riba. Pemahaman dan pengamalan sudut pandang Islam dan maqasid syariah yang utuh dapat menghindarkan dari “psikologi riba”.Kebaruan Penelitian – Penelitian ini menggali hikmah pengharaman riba dari sisi psikologi yang belum tereksplorasi sebagai jalam masuk kepada studi akuntansi keprilakuan Islam.Abstract - Islamic Accounting and the Psychological Impact of RibaMain Purpose - This study aims to explain the experiences and feelings of management who experience the phenomenon of riba and how Islam explains it.Method - This study uses interviews and thematic analysis. Several parties who are active or have worked in conventional banks become informants in this study.Main Findings - Muslim bankers experience psychological phenomena related to physiological, cognitive, and spiritual psychology. They experience worldview disorders and split personalities. After that, they feel they only get "istidraj".Theory and Practical Implications - Riba has negative implications on the psychological side of the offender and becomes the empirical argument ("dalil aqli") of the truth of Islam. A complete understanding and point of view of Islamic practice and maqasid sharia can prevent us from "riba psychology."Novelty – This research explores the wisdom of prohibiting riba from a psychological perspective that has not been explored as an entry point into the study of Islamic behavioral accounting.
Co-Authors Abdul Bashir ABDUL BASHIR, ABDUL Adhitama, Fardinant Adhitama, Fardinant Adhitama, Fardinant Adhitama Adhitama, Ferdinant Budiman, Anton Indra Budiman, Anton Indra Desri Yanto Dinda Safira Dwinanda, Fadhilah Dwirini Dwirini Dwirini, Dwirini Ermadiani, Ermadiani Fardinant Adhitama Ferdinant Adhitama HASNI YUSRIANTI Hassan, Shahir Akram Ichsan Hamidi Inten Meutia Kesuma, Nilam Kosim, Abu Lakilaki, Eogenie Liliana . Media Kusumawardani Media Kusumawardani, Media Meirawati, Eka Muhammad Farhan Muhammad Farhan Muhammad Farhan Nurul Izzah Az Zahra Patmawati Patmawati Patmawati Patmawati, Patmawati Pratama, Ahmad Rasyid Redho Sri Maryati Sri Maryati Syafira, Nabila Tjandrakirana, Rina Vivi Usmayanti