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Ivan Rahmat Santoso
Universitas Negeri Gorontalo
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Journal : Jurnal Akuntansi Multiparadigma

 1 
KONSEP AKUNTANSI SYARIAH PADA BUDAYA MAHAR Yuyanti Rahman; Sahmin Noholo; Ivan Rahmat Santoso
Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.04.10005

Abstract

Abstrak: Konsep Akuntansi Syariah pada Budaya Mahar. Penelitian ini bertujuan untuk menggali konsep akuntansi syariah dalam budaya mahar. Penelitian ini menggunakan pemikiran burhani sebagai metode. Dalam penelitian ini ditemukan bahwa mahar dalam akuntansi syariah dimaknai sebagai harta, kewajiban, ekuitas, pendapatan, dan beban. Hal ini berakar dari tradisi yang berlaku di masyarakat dalam penerapan unsur-unsur akuntansi syariah dalam budaya mahar. Pengaruh makna, syariah (fiqh) ataupun budaya berdampak pada perbedaan dari segi definisi, jenis, tujuan dan status kepemilikan. Makna budaya mahar dalam akuntansi syariah merefleksikan peran akuntansi yang berbasiskan nilai-nilai religius. Abstract: The Islamic Accounting Concept in Dowry Culture. This study aims to explore the concept of Islamic accounting in the dowry culture. This research uses Burhani's thinking as a method. This study finds that dowry in Islamic accounting is defined as assets, liabilities, equity, income, and expenses. The definition was rooted in the prevailing tradition in society in the application of elements of Islamic accounting in the dowry culture. The influence of meaning, sharia (fiqh) and culture impacts differences in terms of definition, type, purpose, and ownership status. The meaning of dowry culture in Islamic accounting reflects the role of accounting based on religious values.
Co-Authors Abdulrahim Maruwae Agil Bahsoan Aissyah Dien Alkadri Amalia Amalia Ambo, Rizal Andi Riyanto Anggun Geovanny Rahman Anugrah, Krisna Anzar Anzar, Anzar Ardi Hardian Pantu Bayu Aspita Polii Bela Syavira Mokoolang Budiarto, Siti Ayu Buhungo, Suhardin Destin Fauzia Sahi Deswita Adam Dewi Afriani Djabar Erlinda Podungge Excell Kurnia Febrian Eka Saputra Fahrudin Zain Olilingo Ferawaty Husain Fitri Hadi Yulia Akib Hamzah, Ilham Hanafid, Winda Herwin Mopangga Himari, Nadia Wahyuni Husain, Ferawaty Husin, Fatma Imam Prawiranegara Gani Indrawan Aziz Irawati Abdul Ismet Sulila Jacobus, Refinna Cesari Katili, Annisa P. Kolopita, Lisa Findi Rahayu La Ode Ismail Ahmad Latif, Febriyanto Mahmud, Siti Nur Fajri Melizubaida Mahmud Meyko Panigoro Mohamad Fahmi Pollo Molbi Harsanto Muhamad Fakhri Paudi Muhamad Zikri Zam-Zam Muhammad Amir Arham Muhammad Harsya Bachtiar Muhammad Hasan Mulyati, Yenni Niswatin Olilingo, Fahruddin Zain Potale, Arif Pramidita, Ratri Putri, Aulia Salsabillah Rachman, Fadilla Garini Radia Hafid Rauf, Alim Rifi Fazrina Djuuna Rosman Ilato Sahmin Noholo Sari, Nurnila Sarmira M Abas Savitri, Fitri Selviana Selviana Shintia Kodu Sri Endang Saleh Sri Indriyani S. Dai Sri Wahyuni F Siwi Sudradjat, Cindy Melania V SUMADI SUMADI Sumadi Sumadi Syahfitri, Dwi Anggini Syarwani Canon Tineke Wolok Tutkey, Stenlly Befry Usman Moonti Usman Moonti Usman, Sartika Dewi Weny Almoravid Dungga Windiyawati M Niuwa Yanti Karoma, Sry Astuti Yulia Akib, Fitri Hadi Yusrin S. Hasan Yusuf, Barmin Rahmat Yuyanti Rahman