Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Vol 4, No 2 (2020)

Jalan Laba Petani: Falāh al-Fallāh

Aji Dedi Mulawarman ((SINTA ID: 6108190, SCOPUS ID: 57192414806), Universitas Brawijaya)



Article Info

Publish Date
31 Mar 2020

Abstract

AbstractThis study aims to find the concept of profit or even the concept of non-profits in accordance with the character of agriculture itself. The method used is the study of literature and mapping of various research related to agricultural accounting. The results show that fallāh(farmer) has a profit concept that is far from materialistic and capitalistic tendencies. Al falāh is a true advantage that is not trapped in a linear growth mechanism as knownthe meaning of modern accounting gainsAbstrakPenelitian ini bertujuan menemukan konsep laba atau bahkan konsep di luar laba yang sesuai dengan karakter pertanian itu sendiri. Metode yang digunakan adalah studi literatur dan pemetaan berbagai riset terkait akuntansi pertanian.  Hasil menunjukkan bahwa fallāh(petani) memiliki konsep laba yang jauh dari kecenderungan materialistis dan kapitalistis. Al falāh adalah keuntungan sejati yang tidak terjebak pada mekanisme pertumbuhan (growth) yang linier bertambah seperti makna keuntungan akuntansi modern.

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Journal Info

Abbrev

jraam1

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Research and Applications: Accounting and Management (JRAAM) is published by the Accounting Department State Polytechnic of Malang. This journal is intended as a forum to exchange ideas, research, and studies as well as a channel of information for the purpose of development and ...