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All Journal Among Makarti Journal of Accounting and Investment JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Sosio e-kons JURNAL PENDIDIKAN TAMBUSAI JABE (Journal of Applied Business and Economic) Almana : Jurnal Manajemen dan Bisnis Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Manajemen Kesatuan BASKARA: Journal of Business and Entrepreneurship Otonomi Jurnal Manajemen Retail Indonesia (JMARI) Journal of Community Service and Engagement eCo-Fin JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Economic Reviews Journal Jurnal Alasma : Media Informasi dan Komunikasi Ilmiah Journal of Innovation Research and Knowledge PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Jurnal Pendidikan Transformatif Jurnal Sosial dan Sains The Es Economics and Entrepreneurship International Journal of Scientific Multidisciplinary Research (IJSMR) Ranah Research : Journal of Multidisciplinary Research and Development West Science Interdisciplinary Studies West Science Interdisciplinary Studies Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Community Empowerment Media Riset Bisnis Ekonomi Sains dan Terapan Jurnal Manajemen Almatama Al-Tadris: Jurnal Pendidikan Bahasa Arab IJoReSCo Taraadin : Jurnal Ekonomi dan Bisnis Islam META - JOURNAL Media Riset Bisnis Manajemen Akuntansi Media Resonansi Pengabdian Masyarakat
Imam Muhtadin
Universitas Muhammadiyah Jakarta 
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Deconstructing Capitalist Accounting: Integrating The Liberation Theology Paradigm In Islamic Accounting Satiadharmanto, Deddi Fasmadhy; Nugraha, Muh. Qudrat; Muhtadin, Imam
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 1 No 6 (2024): August
Publisher : Abadi Institute

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Abstract

This study aims to deconstruct the concept of accounting, which is dominated by capitalism, through the integration of the liberation theology paradigm in Islamic accounting. Using a qualitative approach and literature review method, this research explores how the liberation theology paradigm can provide a more just and humanistic ideological foundation in accounting practices. The study involves a critical analysis of literature related to Western epistemology in accounting, as well as ontological, epistemological, and axiological approaches from an Islamic perspective. The findings show that the liberation theology paradigm in Islamic accounting can offer a more ethical and just alternative compared to conventional accounting, which is often driven by capitalist interests. This research concludes that the integration of liberation theology in Islamic accounting not only expands the scope of accounting but also strengthens its role as a tool for social liberation. The results indicate that the Islamic metaphysics approach successfully deconstructs the dominance of Western epistemology in accounting by rejecting the concept of binary oppositions often used to separate economic and spiritual aspects. Through the liberation theology paradigm, Islamic accounting is presented as a more just ideological framework, where God is placed at the center of the ontology of accounting, emphasizing the importance of integrating spiritual values into every economic decision. This approach not only critiques but also offers an alternative by integrating ontological, epistemological, and axiological aspects in accounting, creating a more holistic and ethical concept, and reaffirming accounting’s role as a tool for social liberation based on justice and Islamic values.
Co-Authors Abdul Kodir Djaelani Achmad yasir rusadi Adam Trista Zuhri Akep Aura Amalia, Liliyani Nur Cikita Berlian Hakim Daffa, Naufal Deddi Fasmadhy Satiadharmanto Deddi Fasmadhy Satiadharmanto Dessy Iriani Putri Eddy Irsan Siregar Edi Purwanto Edi Purwanto Edi Purwanto Eko Sudarmanto Endang Ruswanti Endang Ruswanti Estri Purwani Rahayu Facktian Lampita Suryani Faiz Dian Nugroho Faris Rahman Zain Fauzan, Ahmad Arkan Fauzi, Azhar Mulyana Fenty Astrina Gunawan Santoso Hanifa Syavina Hapsari, Nia Puspita Hasanah Hasanah Hasanah Hasanah Hidayatullah, Muhammad Faris Ilma Darojat Irwan Prayitno Isrok Isrok Jowanda Harahap Juliansyah, Zhakaria Kristinawati, Susan Lili Purnama Sita Liliyani Nur Amalia M Dimyati Huda, M Dimyati M. Yusuf Makroen Sanjaya Mamun Murod Masduki Asbari Moh Asror Yusuf, Moh Asror Muhamad Ridho Kurnianto Muhammad Abdul Rosid Muhammad Ilham Muhammad Qudrat Nugraha Muhammad Syarief Firozji Muhammad Yusuf Muhammad, Farakhan Munzir Munzir Nazifah Husainah Nidar Yusuf Nugraha, Muh. Qudrat Nugraha, Muhd Qudrat Nuraeni Nuraeni Prayitno, Irwan Purwanto, Edi Qudrat Nugraha, Muhammad Ramadhan, Farras Ramadhan, Rezky Akbar Rd. Heri Solehudin Safero Caesar Suwarjo Sari Palestina Satiadarmanto, Deddi Fasmadhy Satiadharmanto, Deddi Fasmadhy Siska Kusumawardani Soenardi, Muhammad Rizki Sriyanti Rahmatunisa Sukrianto, Sukrianto Suryani, Facktian Lampita Susilahati Tiyas Puji Utami Vira Pingky Lestari Wahdana, Hudan WINATA, WIDIA Yasir Rusadi, Achmad Yudho Negoro Zainal Arifin Zhakaria Juliansyah