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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting Science Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Ekonomika AKTSAR: Jurnal Akuntansi Syariah Journal of Innovation in Business and Economics Competitive Jurnal Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Pengabdian Masyarakat Indonesia Jurnal Abdimas Sangkabira Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Masyarakat Waradin Jurnal Riset Ekonomi dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Sahwahita: Community Engagement Journal
Aripratiwi, Ratna Anggraini
UIN Sunan Ampel Surabaya
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Public Health Social Sciences Other

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Journal : Wiga : Jurnal Penelitian Ilmu Ekonomi

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Jihat Ammah: Redefinition of Assets in Islamic Boarding Schools Accounting Framework Binti Shofiatul Jannah; M. Luthfillah Habibi; Mochammad Ilyas Junjunan; Ratna Anggraini Aripratiwi
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.721

Abstract

Most of study “stuck” on pragmatic level, they have grasped the Islamic boarding school possessing same character with non-profit entity. As a result, all of the accounting concepts have the same “taste” as modern accounting. In particular, asset definition in Islamic Boarding Schools Accounting Guidelines inclined provides same meaning with it. By looking at the nature of Islamic Boarding Schools beyond non-profit entities, this study aims to, first, conduct a “power” review of assets in the Islamic Boarding School Accounting Guidelines through a critical perspective. Second, re-determining definition of Islamic boarding schools asset based on Al-Quran and Kitab Kuning. Through postmodernist aqidah methodology, the research methods used are literature studies, extracting the nature of pesantren through the Kitab Kuning, and in-depth interviews with informants. Extraction of the definition of assets refers to the Qur'an to obtain depth of analysis. Finally, this study re-proposes a definition of Islamic Boarding Schools assets that goes beyond modern accounting in which pesantren assets are classified as Jihat Ammah.
Co-Authors Adhityawati Kusumawardhani Ahmad Syaifudin Ajeng Tita Nawangsari Anggreyani, Meilia Lestina Putri Annisa Nur Aini Aristantia, Selvia Eka Binti Habibah Dhiyaul Auliyah Sofyanti Dian Anita Nuswantara Dwimartha, Annisa Rizky Fahindra, Farizky Alif Owen Ferdiansyah, Mochammad Farhan Fima Irnadianis Ivada Fitri, Desica Widi Al Hanafi, Usman Bagus Hasbullah Hasbullah Ihza Mahendra, Moch. Yusril Imam Buchori Jannah, Binti Shofiatul Junjunan, Mochammad Ilyas Khoirul Umam Hasbiy Krisna Krisna Bagus Sajiwo Kurniawan, Moch Rizqi Bagus Lating, Ade Irma Suryani M. Achsin M. Achsin M. Luthfillah Habibi Mahfud, Lauhil Gilang Maulana Moch. Yusril Ihza Mahendra Mohammad Dliyaul Muflihin Muhammad Fakhri Zamzami Norbertus Purnomolastu Nufaisa Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nuraini, Ayu Risma Nurul Hasanah M. Zach Nusaibah Samiyah Iroyna Paramita, Virgin Diana Rahayu, Hastanti Agustin Rifda Fitrianty Romaisyah, Luqita Sholihah, Mar’atus Susanto, Febry Fabian Unti Ludigdo Yoga Adi Prayogi Yudhanti, Ashari Lintang