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All Journal Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Journal of Accounting Science Journal of Business and Behavioural Entrepreneurship BALANCE Jurnal Akuntansi dan Bisnis Jurnal Proaksi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Keuangan Islam (JAKIs) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Law, Policy and Governance
Muhammad Nur A. Birton
Universitas Muhammadiyah Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Journal : Jurnal Akuntansi Multiparadigma

 1 
MAQASID SYARIAH SEBAGAI METODE MEMBANGUN TUJUAN LAPORAN KEUANGAN ENTITAS SYARIAH Muhammad Nur Abdullah Birton
Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (846.168 KB) | DOI: 10.18202/jamal.2015.12.6034

Abstract

Abstrak: Maqasid Syariah Sebagai Metode Membangun Tujuan Laporan Keuangan Entitas Syariah. Artikel ini berupaya  memberikan interpretasi atas konsep maqasid syariah  kemudian melakukan sintesis konstruktif dengan berbagai tujuan laporan keuangan. Konstruksi tujuan laporan keuangan termasuk laporan keuangan entitas syariah umumnya didasarkan pada decision usefulness approach, suatu pendekatan yang berorientasi pada kepentingan pengambilan keputusan ekonomi. Melalui telaah tujuan laporan keuangan entitas syariah yang meliputi tiga tingkatan tujuan yaitu primer (dharuriyyat), sekunder (tahsiniyyat), dan tersier (hajiyyat), ditemukan bahwa (sumber dan penggunaan) harta serta pengadministrasian dan penyampaian informasi tentang harta menjadi pilar esensial dalam mencapai maqashid syariah. Artikel ini menawarkan perumusan tujuan laporan keuangan dalam tiga tingkatan pula: tujuan primer, sekunder dan tersier. Abstract: Maqasid Syariah as a Method in Developing Sharia Entity’s Financial Statement Objective. This article seeks to provide an interpretation of the concept of maqasid sharia then perform a constructive synthesis of various financial reporting purposes. Developing objective of financial statement, including sharia entity’s financial statement, is generally based on the decision usefulness approach that is oriented for economic decision making. Through entity's financial statement objectives which include primary (dharuriyyat), secondary (tahsiniyyat), and tertiary (hajiyyat) objectives, it is found that (sources and uses) of asset as well as its administration prove to be essential in achieving maqashid sharia. This article proposes the formulation of primary, secondary, and tertier financial statement objectives. 
Co-Authors Amalia Imroatul Azizah Amalia, Putri Syifa Andry Priharta Ari Ermawati Azizah, Amalia Imroatul Azizah, Amalia Imroatul Dewanti, Devina Clara Ektinahati Ektinahati Ermawati, Ari Hakim , Luqman Indah Permata Sari Juita Tanjung Luqman Hakim M Adrian Muluk M. Adrian Muluk M. Adrian Muluk Maryati Maryati Maryati Maryati Maryati Maulani, Syifa Nurul Mitsalina Tantri Muhammad Irfan Tarmizi Muhammad Muttaqin Muhammad Muttaqin Muhammad Muttaqin Muhammad Muttaqin Prillona, Trilas Rendi Emalia Risyad Alfiqho Risyad Alfiqho Martha Siti Hamidah Tarmizi, Irfan Wahyuningsih Wahyuningsih