The Indonesian Journal of Accounting Research
Vol 12, No 2 (2009): JRAI May 2009

Eksistensi Laporan Nilai Tambah Syariah Berbasis Rezeki

Aji Dedi Mulawarman (Universitas Brawijaya Malang)



Article Info

Publish Date
28 Jul 2013

Abstract

The objective of this study is to prove evidence of the existence Shari'ate Value Added Statement from the real transaction and business habitues of Indonesian Moslem society. Utilising Hyperphenomenology Methods, I show that rizq is a substance of  Shari'ate Value Added (SVA) concept. Rizq is a form of income called rizq income. This type of income can be observed empirically in everyday life of Indonesian Moslem society. I argue that rizq is actually value added gained (financially, socially, and environmentally) and has been purified (becomes halal, thoyib, and free from riba) in every step of its attainment, until its distribution. As a consequence, the quantitative and qualitative elements of the Shari'ate Value Added Statement can not presented separately.

Copyrights © 2013






Journal Info

Abbrev

ijar

Publisher

Subject

Economics, Econometrics & Finance

Description

Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. ...