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All Journal Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Pajak dan Analisis Ekonomi Syariah
Pipit Pipit
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Perbedaan Filosofis dan Praktis dalam Laporan Keuangan : Perspektif Konvensional vs Syariah Dede Maman Pathulrahman; Pipit Pipit; Anggia Dhafa Irvani; Tsuwaebatul Aslamiyah; Joni Joni
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 2 (2025): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i2.1755

Abstract

The aim of this study is to examine the philosophical and practical differences between conventional and Islamic financial reports. Laporan keuangan konvensional disusun berdasarkan prinsip-prinsip ekonomi kapitalis, dengan orientasi pada laba dan kepentingan pemegang saham. Meanwhile, Islamic financial reports are based on Islamic principles that emphasise justice, transparency, and social responsibility, as well as holding financial activities accountable not only to humans, but also to Allah SWT. The research method used was qualitative descriptive-comparative through a literature study of accounting standards and related journals. The results of the study show differences in reporting objectives, report structure, basic principles, transaction measurement methods, and stakeholder orientation. Laporan syariah mencakup unsur-unsur tambahan, seperti laporan zakat, qardh, dan tanggung jawab sosial, yang tidak ditemukan dalam sistem konvensional. Memahami perbedaan ini sangatlah penting untuk mempromosikan praktik pelaporan keuangan yang tidak hanya berorientasi pada keuntungan, tetapi juga menjunjung tinggi nilai-nilai etika dan keberlanjutan.
Relevansi Pemikiran Ibnu Khaldun Tentang Siklus Ekonomi dan Pajak dalam Konteks Ekonomi Modern Pipit Pipit; Nuri Kamilatul Pikriyyah; Wafa Jannatul Mawa; Lina Marlina
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 2 (2025): April: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i2.926

Abstract

Ibn Khaldun's thoughts in Muqaddimah on economic cycles and taxation remain relevant in the context of modern economics. He explains that the growth and decline of a nation's economy follow a cyclical pattern, where imbalanced fiscal policies can accelerate the downfall of a civilization. Ibn Khaldun emphasizes the importance of fair and proportional taxation to avoid hindering societal productivity and investment. His views on the impact of taxation on the economy align with the Laffer Curve concept, which states that excessively high taxes can actually reduce state revenue. This study employs a literature review method to analyze Ibn Khaldun’s thoughts and their relevance to modern economic systems and fiscal policies. The findings indicate that his ideas can serve as a foundation for formulating sustainable Islamic economic policies. By applying the principles of balance between taxation, production, and societal welfare, a nation can maintain long-term economic stability. Therefore, Ibn Khaldun's thoughts remain relevant as a reference for contemporary economic policies, particularly in addressing economic disparities and preventing financial crises.
Co-Authors Anggia Dhafa Irvani Dede Maman Pathulrahman Joni Joni Lina Marlina Nuri Kamilatul Pikriyyah Tsuwaebatul Aslamiyah Wafa Jannatul Mawa