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All Journal MEDIA KONSERVASI Dinamika Pendidikan Jurnal Akuntansi Multiparadigma Agroprimatech Journal of Islamic Accounting and Finance Research ASEAN Journal of Community Engagement Journal of Community Service and Empowerment Proceeding ISETH (International Summit on Science, Technology, and Humanity) JPK: Jurnal Pendidikan dan Kebudayaan
Andi Sri Wahyuni
Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

 1 
PENYESUAIAN KONSEP BAGI HASIL ADAT-SYARIAH Wahyuni, Andi Sri
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: Local-Syariah Profit Sharing Concept Adjustment. This research was conducted in Baranti village, Barant sub-district, Sidenreng Rappang regency. A descriptive narrative method was performed to analyze the primary and secondary data. The aim of this study was to assess the value of justice in the application of profit sharing system for agricultural products based on the local custom and to adjust this system using the Islamic custom in order to apply the value of justice for farmers. The analysis was conducted with five indicators, i.e transparency, proportionality in revenue sharing, consistency, equality in bargaining power, and compensation for dismissal. The concept of profit sharing adjustment is to complete the positive values of local custom with Islamic custom.Abstrak: Penyesuaian Konsep Bagi Hasil Adat-Syariah. Penelitian ini dilaksanakan di Kelurahan Baranti, Kecamatan Baranti, Kabupaten Sidenreng Rappang. Metode penelitian yang digunakan adalah deskriptif naratif. Tujuan penelitian ini adalah untuk mengetahui tingkat penerapan nilai keadilan dalam sistem bagi hasil pertanian berdasarkan adat dan menemukan konsep penyesuaian sistem bagi hasil adat dengan syariah dalam rangka menerapkan nilai keadilan bagi petani penggarap. Analisis kasus menggunakan lima indikator yakni transparansi, nisbah bagi hasil yang proporsional, konsisten, bargaining power yang seimbang, dan ada ganti rugi jika petani diberhentikan. Konsep penyesuaian bagi hasil adat dengan syariah adalah dengan mengangkat nilai-nilai positif dari kearifan budaya lokal yang disempurnakan dengan konsep syariah.
Co-Authors Alwago, Wycliffe Obwori Amalia, Farah Anis Chariri Haerani Nur Istiariani, Irma LILIK BUDIPRASETYO Zuhud, Ervizal A. M.