Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial

Keterkaitan Nilai-Nilai Akuntansi Syariah dalam Tradisi Pernikahan Lahat: Sebuah Epistemologi Islam

Lakilaki, Eogenie (Unknown)



Article Info

Publish Date
09 Mar 2026

Abstract

This study explores the embodiment of sharia accounting values in traditional wedding practices in Lahat Regency, South Sumatra, through an Islamic epistemological lens. Using a qualitative interpretive approach, it examines indigenous rituals as culturally embedded accounting practices that govern financial and social obligations. The findings indicate that these traditions reflect the core objectives of Maqasid al-Shariah: hifz al-diin (preservation of religion) through the sanctification of marriage, hifz al-nafs (life) via collective responsibility and social harmony, hifz al-‘aql (intellect) through ethical deliberation and knowledge transmission, hifz al-nasl (lineage) by regulating marital legitimacy, and hifz al-maal (wealth) through transparent and fair financial arrangements. These practices function as a decentralized, community based form of Islamic accounting governed by ‘urf (custom) in alignment with sharia principles. This study challenges institution centric perspectives in Islamic accounting and contributes to a culturally grounded framework for Islamic financial ethics rooted in lived community practices.

Copyrights © 2026






Journal Info

Abbrev

dialektika

Publisher

Subject

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

Description

Dialektika adalah jurnal ilmiah yang diterbitkan oleh Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Raden Rahmat Malang. Jurnal ini memiliki spesifikasi sebagai media untuk mengkomunikasikan hasil-hasil penelitian dan pemikiran konseptual yang berkaitan dengan bidang Ekonomi dan Ilmu Sosial. ...