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All Journal Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Chairawan, Ismaulina
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Economics, Econometrics & Finance

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Integration of Islamic-Based Strategic Management Accounting in Tafsir Ath-Thabari Chairawan, Ismaulina; Dahliana, Dahliana; Ibrahim, Muhammad Syahrial Razali
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 10 No. 1 (2026): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v10i1.5831

Abstract

This study aims to integrate the principles of shariah in Tafsir Ath-Thabari, such as justice, honesty, trustworthiness, and transparency, into the Islamic-based Strategic Management Accounting (SMA) system. Shariah-based SMA offers a holistic approach to business decision-making, balancing profitability, social responsibility, and environmental sustainability. Utilizing hermeneutic tafsir methods and thematic analysis, this research identifies the relevance of shariah values contained in Surah Al-Baqarah verses 282 and 283. The findings reveal that the principles of justice, honesty, trustworthiness, and transparency in Tafsir Ath-Thabari provide an ethical foundation for SMA, creating a system oriented toward sustainability and ethics. This study develops a shariah-based SMA model encompassing four stages: identification, strategy formulation, implementation, and continuous evaluation. The integration of these shariah values establishes business practices that not only support profitability but also maintain trust, accountability, and positive social impact. Islamic-based SMA is relevant as a solution to modern business challenges, offering a high-integrity framework aligned with shariah principles.
Co-Authors Dahliana Dahliana Ibrahim, Muhammad Syahrial Razali