Claim Missing Document
Check
Articles

Found 2 Documents
Search

TANGGUNG JAWAB, KEADILAN DAN KEBENARAN AKUNTANSI SYARIAH Susilowati, Lantip
An-Nisbah: Jurnal Ekonomi Syariah Vol 3, No 2 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.3.2.295-320

Abstract

Accountancy can form and be formed by environment where about theaccountancy developed. Accountancy expanding in this time is nothing fromcapitalism ideology. Capitalism born from rational values, liberalism values,and materialism values with understanding assuming society prosperity willonly be obtainable production is well delivered to ever y individual giving infinitefacility for resources management in reaching target. While Islam as alternativeideology needed as comparator expected can fulfill accountancy society demandwhich own is responsibility, justice and justification value. Accountancy conceptconsist of  financial statement target, postulate, theoretical concept,  accountancytechnique and  principle influenced by capitalist ideology with rational value,freedom, and assess items. Responsibility, Justice and justification expectedmay not be separated from having shariate accountancy based on tauwheedAkuntansi dapat membentuk dan dibentuk oleh lingkungan di mana akuntansi dikembangkan. Akuntansi berkembang saat ini adalah apa-apa dari ideologi kapitalisme. Kapitalisme lahir dari nilai-nilai rasional, nilainilai liberalisme, dan nilai-nilai materialisme dengan pemahaman asumsi kesejahteraan masyarakat hanya akan produksi diperoleh baik dikirim ke setiap pemberian fasilitas terbatas individu untuk pengelolaan sumberdaya dalam mencapai sasaran. Sementara Islam sebagai ideologi alternatif diperlukan sebagai pembanding diharapkan dapat memenuhi kebutuhanmasyarakat akuntansi yang memiliki tang gung jawab, keadilan dan justifikasinilai. Konsep Akuntansi terdiri dari sasaran keuangan pernyataan, postulat,konsep teoritis, teknik akuntansi dan prinsip dipengaruhi oleh ideologikapitalis dengan nilai rasional, kebebasan, dan menilai item. Tanggung Jawab,Keadilan dan justifikasi diharapkan tidak dapat dipisahkan dari memilikishariate akuntansi berdasarkan tawhid.
MENSYARIAHKAN AKUNTANSI KONVENSIONAL Susilowati, Lantip
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 1 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.202-219

Abstract

Abstract:  Structure of accounting theory describes the composition, the overall hierarchy of fnancial accounting concepts. Structure of accounting theory is infuenced by the economMic system, social ideology embraced by the community. The structure of the conventional accounting theory was born of American society by the capitalist economic system with a range of properties and social systems such as democracy, liberalism, secularism competition, scientifc and other characteristics that are different from the concept of Islamic theory that laid the foundation of Islam on the basis of moral and material aspects of life and build economic strength in ethical values    and moral and spiritual dimensions. Conventional accounting theory concepts that exist today can be used as a basis for adopting the syari’a accounting. The role of Muslim intellectuals in the Islamization of conventional accounting is pretty cut that does not comply with Islamic Shari’a and the need to add additional emphasis to the purpose of sharia (maqasid as-sharia). The Holy Qur’an says that truth is only from Allah (al haqqu min robbikum). If conventional accounting born of natural law and syari’a accounting inspired by the Qur’an, they are able to co-exist in the birth of the concept of human welfare and the whole of nature.  Accounting trends emerging lately proving similarity with conventional accounting direction that syari’a accounting methods made     possible the adoption and modifcation. Accounting with syari’a values    will be able to make a signifcant contribution to the advancement of the accounting world. Islam as rahmatan li al-alamiin should also be providing accounting concepts that are benefcial for the entire universe.Keyword: accounting, conventional, syariah