Menggagas Akuntansi Syari’ah: Apakah Akuntansi Islam atau Akuntansi Syari’ah Spiritual (Islam)?
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Keywords:
Spiritual shari'ah accounting, and Islam accounting
Abstract
This paper aims to explain of idea the concept spiritual shari’ah accounting. This accounting is not Islam accounting. Why is that? If religion accounting has a foundation in accordance with the law and dogmatic listed on scripture, it means that there should be no private interpretation on this dogmatic. Instead, spiritual shari’ah accounting by conscience or consensus of core ideology fused with self, others and surrounding to bring the basic beliefs and clean soul, holy and loving. The third for spiritual concepts are summarized in honesty and harmony. Spiritual shari’ah accounting concept like this is capable of providing belief, peace, morality, and faith. This study is a qualitative descriptive with secondary data for book, results of research published in the form of scientific national journals nor international or opinion publik in release of the research result. The study also sought to dig up research that is not published as reasearch reports. The results of this study indicate spiritual shari'ah accounting basis rather than values, but belief. This belief is not always based on religious teachings, but rather on spiritual values, which source from scripture and conscience.
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References
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Bahri, M.Z. 2010. Kesatuan Transenden Agama-Agama Dalam Pandangan Ibn ‘Arabi, Rumi dan Jili. Disertasi. Program Doktor Pascasarjana UIN Syarif Hidayatulah Jakarta.
Birton, M.N. 2015. Maqasid Syariah sebagai Metode Membangun Tujuan Laporan Keuangan Entitas Syariah. Jurnal Akuntansi Multiparadigma. 6(3) Desember: 421-431.
Choudhury, M.A. 2007. Philosophy of Islamic Financial Engineering: Evaluationary Equilibrium in Learning Spaces of Unity of Knowledge. International Seminar and Workshop on Islamic Financial Engineering. Yogyakarta: Post Graduate Program of Faculty of Economics Islamic University of Indonesia January 9 and 10.
Choudhury, M.A. 2008. Islam Versus Liberalism: Contrasting Epistemologi Inquiry. International Journal of Social Economics. 35(4): 239-268.
Donsyah. 2003. Efficiency in Islamic Banking: An Empirical Analysis of 18 Banks. Proceding International Conference on Islamic Banking: Risk Management, Regulation and Supervision. Jakarta: Bank Indonesia 6-7 Juni.
Ekasari, K. 2012. Portraiying Accounting in Spirituality. Review of Integrative Business & Economics Research. 1(1): 303-314.
El-Hawary, Dahlia, Grais, W., and Iqbal, Z. 2007. Diversity in the Regulation of Islamic Financial Institutions. The Quarterly Review of Economics and Finance. 46: 778-800.
Endraswara, S. 2011. Budi Luhur dan Budi Pekerti dalam Perspektif Penghayat Kepercayaan Kejawen Masa Kini. Disertasi. Program Doktor Pascasarjana Fakultas Ilmu Budaya Universitas Gadjah Mada Yogyakarta.
Hameed, S and R. Yaya. 2005. The Emerging Issues on the Objectives and Characteristics of Islamic Accounting for Islamic Business Organizations. Malaysian Accounting Review.4(1): 75-92.
Harahap, S. S. 2001. Akuntansi Islam: Munculnya Era Baru Epistemologi Islam. Media Riset Akuntansi, Auditing dan Informasi. Agustus 1 (2): 93-102.
Harahap, S. S. 2002. Riset Akuntansi Islam.Jurnal Ekonomi Syariah Muamalah. 1(1). Agustus:11-27.
Harahap, S. S. 2011. Teori Akuntansi Edisi Revisi 2011. Cetakan 11. Penerbit RajaGrafindo Persada. Jakarta.
Kamia, R. 2009. Critical Insights Into Contemporary Islamic Accounting. Critical Perspectives on Accounting. 20: 921-932.
Kamia, R., Gallhofer, S., and Haslam, J. 2006. Islam, Nature, and Accounting: Islamic Principles and The Notion of Accounting for The Environment. Accounting Forum. 30: 245-265.
Khan, F. 2010. How “Islamic” is Islamic Banking? Journal of Economic Behavior and Organization. 6: 805-820.
Khairi, M.S. 2013. Memahami Spiritual Capital Organisasi Bisnis Melalui Perspektif Islam. Jurnal Akuntansi Multiparadigma. 4(2) Agustus: 286-307.
Lewis, M. K. 2005. Islamic Corporate Governance. Review of Islamic Economics. 9(1): 5–29.
Megdad, M., and Hiless, S. 2005. The Role of Islamic Banks in Financial Economic Development in Palestine. Journal of Islamic University Human Sciences. 13:239-261.
Misanam, M. 2007. Macro Design and Mechanism of Islamic Financial Sector. International Seminar and Workshop on Islamic Financial Engineering. Yogyakarta: Post Graduate Program of Faculty of Economics Islamic University of Indonesia January 9 and 10
Molisa, P. 2011. A Spiritual Reflection on Emancipation and Accounting. Critical Perspectives on Accounting. 22: 453– 484.
Moore, T.W. and Casper, W.J. 2006. An Examination of Proxy Measures of Workplace Spirituality: A Profile Model of Multidimensional Constructs. Journal of Leadership and Organizational Studies. 12(4): 109-118.
Muhammad. 2007. Screening Criteria For Islamic Equity Funds. International Seminar and Workshop on Islamic Financial Engineering. Yogyakarta: Post Graduate Program of Faculty of Economics Islamic University of Indonesia January 9 and 10.
Mulawarman, A.D. 2010. Kurikulum Akuntansi Syariah di Indonesia: State of the Art. Workshop Kurikulum Ilmu Ekonomi Islam, Manajemen Islam dan Akuntansi Syariah. Malang: FE UB 7-8 Mei.
Mulawarman, A.D. 2011. Konsep Dasar Teoritis Akuntansi Syariah. Training of Trainers (TOT) Teori Akuntansi Syariah Kerjasama JAFEB UB dan DAFEB UNPAD. Malang: FEB UB 23-24 Nopember.
Mulawarman, A.D. 2013. Masa Depan Ekonomi Islam: Dari Paradigma Menuju Metodologi. Jurnal Ekonomi, Manajemen dan Akuntansi Islam IMANENSI. 1(1): 1-74.
Napier, C. 2007. Other Cultures, Other Accountings? Islamic Accounting From Past to Present. Paper Presented at The 5th Accounting History International Conference Banff. Canada: 9-11 August.
Noer, K.A. 2008. Tuhan Yang Diciptakan dan Tuhan Yang Sebenarnya. Jurnal Pemikiran Islam Paramadina I. 1: 131-148.
Noer, K.A. 2011. Makna Din dalam Al-Quran. Dalam Kautsar Azhari Noer dan Media Zainul Bahri. Laporan Penelitian Pengantar Studi Perbandingan Agama. Fakultas Ushuluddin dan Filsafat UIN Jakarta.
Olson, D., and Zoubi, T. 2008. Using Accounting Ratio to Distinguish Between Islamic and Conventional Banks in The GCC Region. The International Journal of Accounting. 43(1): 45-65.
Pepinsky, T.B. 2012. Development, Social Change, and Islamic Finance: In Contemporary Indonesia. World Development. XX(X): 1-11.
Prasetya, F., dan Diendtara, K. 2011. Pengukuran Efisiensi Perbankan Syariah Berbasis Manajemen Resiko. Jurnal Keuangan dan Perbankan. 15(1): 119-129.
Prasetyo, W. 2010. Kajian karakter Akuntansi Syari’ah: Dulu, Kini dan Esok. Jurnal Akuntansi Universitas Jember. 8(2) Desember: 14-38.
Prasetyo, W. 2012. Implementasi Kinerja Keuangan Terhadap Nilai Spiritualitas Pribadi. EKUITAS Jurnal Ekonomi dan Keuangan. 16 (3) September: 332-351.
Prihartanti, N. 2008. Mencapai Kebahagiaan Bersama dalam Masyarakat Majemuk. Laporan Penelitian. Fakultas Psikologi Universitas Muhammadiyah Surakarta.
Purnamawati, I. 2009. Akuntabilitas Dalam Akuntansi Islami. Jurnal Akuntansi Universitas Jember. 7(1) Juni: 1-7.
Ruslan, M., dan Alimuddin. 2012. Makrifat akuntansi, Determinasi Puncak Perjalanan Spiritualitas Akuntansi: Suatu Tinjauan Ontologis. Jurnal Akuntansi Multiparadigma. 3(3) Desember: 357-367.
Safiullah, M. 2010. Superiority of Conventional Banks and Islamic Banks of Bangladesh: Comparative Study. International Journal of Economics and Finance. 2(3): 1-8.
Suwiknyo, D. 2007. Teorisasi Akuntansi Syari’ah di Indonesia. La_Riba Jurnal Ekonomi Islam. I(2). Desember: 211-227.
Triyuwono, I.-.Kreasi Akuntansi Baru Melalui Metodologi Penelitian Multiparadigma.
Triyuwono, I. 2000b. Akuntansi Syari”ah: Implementasi Nilai Keadilan dalam Format Metafora Amanah. Jurnal Akuntansi dan Auditing Indonesia. Juni 1(1): 1-34.
Triyuwono, I. 2011a. Apa Yang Dimaksud Dengan Akuntansi Syariah? Training of Trainers (TOT) Teori Akuntansi Syariah Kerjasama JAFEB UB dan DAFEB UNPAD. Malang: FEB UB 23-24 Nopember.
Triyuwono, I. 2011b. ”SUSUSAYA” Melampaui Paradigma-Paradigma Metodologi Penelitian. Accounting Research Training Series 2. Malang: Jurusan Akuntansi FEB UB 7-8 Desember.
Triyuwono, I. 2011c. Mengangkat “Sing Liyan” Untuk Formulasi Nilai Tambah Syari’ah. Jurnal Akuntansi Multiparadigma. Agustus 2(2): 186-200.
Triyuwono, I. 2012. Akuntansi Syariah: Perspektif, Metodologi, dan Teori. Edisi Kedua. Penerbit Rajawali Pers. Jakarta.
Triyuwono, I. 2013. Konsep Disiplin Dan Pendidikan Akuntansi Syari’ah. Paper. 11 Desember.
Triyuwono, I. 2015. [Makrifat] Metode Penelitian Kualitatif [Dan Kuantitatif] Untuk Pengembangan Disiplin Akuntansi. Paper Penelitian Kualitatif. Malang: Center of Training for Research and Publication (CRP) FEB UB 2-3 Oktober.
Bahri, M.Z. 2010. Kesatuan Transenden Agama-Agama Dalam Pandangan Ibn ‘Arabi, Rumi dan Jili. Disertasi. Program Doktor Pascasarjana UIN Syarif Hidayatulah Jakarta.
Birton, M.N. 2015. Maqasid Syariah sebagai Metode Membangun Tujuan Laporan Keuangan Entitas Syariah. Jurnal Akuntansi Multiparadigma. 6(3) Desember: 421-431.
Choudhury, M.A. 2007. Philosophy of Islamic Financial Engineering: Evaluationary Equilibrium in Learning Spaces of Unity of Knowledge. International Seminar and Workshop on Islamic Financial Engineering. Yogyakarta: Post Graduate Program of Faculty of Economics Islamic University of Indonesia January 9 and 10.
Choudhury, M.A. 2008. Islam Versus Liberalism: Contrasting Epistemologi Inquiry. International Journal of Social Economics. 35(4): 239-268.
Donsyah. 2003. Efficiency in Islamic Banking: An Empirical Analysis of 18 Banks. Proceding International Conference on Islamic Banking: Risk Management, Regulation and Supervision. Jakarta: Bank Indonesia 6-7 Juni.
Ekasari, K. 2012. Portraiying Accounting in Spirituality. Review of Integrative Business & Economics Research. 1(1): 303-314.
El-Hawary, Dahlia, Grais, W., and Iqbal, Z. 2007. Diversity in the Regulation of Islamic Financial Institutions. The Quarterly Review of Economics and Finance. 46: 778-800.
Endraswara, S. 2011. Budi Luhur dan Budi Pekerti dalam Perspektif Penghayat Kepercayaan Kejawen Masa Kini. Disertasi. Program Doktor Pascasarjana Fakultas Ilmu Budaya Universitas Gadjah Mada Yogyakarta.
Hameed, S and R. Yaya. 2005. The Emerging Issues on the Objectives and Characteristics of Islamic Accounting for Islamic Business Organizations. Malaysian Accounting Review.4(1): 75-92.
Harahap, S. S. 2001. Akuntansi Islam: Munculnya Era Baru Epistemologi Islam. Media Riset Akuntansi, Auditing dan Informasi. Agustus 1 (2): 93-102.
Harahap, S. S. 2002. Riset Akuntansi Islam.Jurnal Ekonomi Syariah Muamalah. 1(1). Agustus:11-27.
Harahap, S. S. 2011. Teori Akuntansi Edisi Revisi 2011. Cetakan 11. Penerbit RajaGrafindo Persada. Jakarta.
Kamia, R. 2009. Critical Insights Into Contemporary Islamic Accounting. Critical Perspectives on Accounting. 20: 921-932.
Kamia, R., Gallhofer, S., and Haslam, J. 2006. Islam, Nature, and Accounting: Islamic Principles and The Notion of Accounting for The Environment. Accounting Forum. 30: 245-265.
Khan, F. 2010. How “Islamic” is Islamic Banking? Journal of Economic Behavior and Organization. 6: 805-820.
Khairi, M.S. 2013. Memahami Spiritual Capital Organisasi Bisnis Melalui Perspektif Islam. Jurnal Akuntansi Multiparadigma. 4(2) Agustus: 286-307.
Lewis, M. K. 2005. Islamic Corporate Governance. Review of Islamic Economics. 9(1): 5–29.
Megdad, M., and Hiless, S. 2005. The Role of Islamic Banks in Financial Economic Development in Palestine. Journal of Islamic University Human Sciences. 13:239-261.
Misanam, M. 2007. Macro Design and Mechanism of Islamic Financial Sector. International Seminar and Workshop on Islamic Financial Engineering. Yogyakarta: Post Graduate Program of Faculty of Economics Islamic University of Indonesia January 9 and 10
Molisa, P. 2011. A Spiritual Reflection on Emancipation and Accounting. Critical Perspectives on Accounting. 22: 453– 484.
Moore, T.W. and Casper, W.J. 2006. An Examination of Proxy Measures of Workplace Spirituality: A Profile Model of Multidimensional Constructs. Journal of Leadership and Organizational Studies. 12(4): 109-118.
Muhammad. 2007. Screening Criteria For Islamic Equity Funds. International Seminar and Workshop on Islamic Financial Engineering. Yogyakarta: Post Graduate Program of Faculty of Economics Islamic University of Indonesia January 9 and 10.
Mulawarman, A.D. 2010. Kurikulum Akuntansi Syariah di Indonesia: State of the Art. Workshop Kurikulum Ilmu Ekonomi Islam, Manajemen Islam dan Akuntansi Syariah. Malang: FE UB 7-8 Mei.
Mulawarman, A.D. 2011. Konsep Dasar Teoritis Akuntansi Syariah. Training of Trainers (TOT) Teori Akuntansi Syariah Kerjasama JAFEB UB dan DAFEB UNPAD. Malang: FEB UB 23-24 Nopember.
Mulawarman, A.D. 2013. Masa Depan Ekonomi Islam: Dari Paradigma Menuju Metodologi. Jurnal Ekonomi, Manajemen dan Akuntansi Islam IMANENSI. 1(1): 1-74.
Napier, C. 2007. Other Cultures, Other Accountings? Islamic Accounting From Past to Present. Paper Presented at The 5th Accounting History International Conference Banff. Canada: 9-11 August.
Noer, K.A. 2008. Tuhan Yang Diciptakan dan Tuhan Yang Sebenarnya. Jurnal Pemikiran Islam Paramadina I. 1: 131-148.
Noer, K.A. 2011. Makna Din dalam Al-Quran. Dalam Kautsar Azhari Noer dan Media Zainul Bahri. Laporan Penelitian Pengantar Studi Perbandingan Agama. Fakultas Ushuluddin dan Filsafat UIN Jakarta.
Olson, D., and Zoubi, T. 2008. Using Accounting Ratio to Distinguish Between Islamic and Conventional Banks in The GCC Region. The International Journal of Accounting. 43(1): 45-65.
Pepinsky, T.B. 2012. Development, Social Change, and Islamic Finance: In Contemporary Indonesia. World Development. XX(X): 1-11.
Prasetya, F., dan Diendtara, K. 2011. Pengukuran Efisiensi Perbankan Syariah Berbasis Manajemen Resiko. Jurnal Keuangan dan Perbankan. 15(1): 119-129.
Prasetyo, W. 2010. Kajian karakter Akuntansi Syari’ah: Dulu, Kini dan Esok. Jurnal Akuntansi Universitas Jember. 8(2) Desember: 14-38.
Prasetyo, W. 2012. Implementasi Kinerja Keuangan Terhadap Nilai Spiritualitas Pribadi. EKUITAS Jurnal Ekonomi dan Keuangan. 16 (3) September: 332-351.
Prihartanti, N. 2008. Mencapai Kebahagiaan Bersama dalam Masyarakat Majemuk. Laporan Penelitian. Fakultas Psikologi Universitas Muhammadiyah Surakarta.
Purnamawati, I. 2009. Akuntabilitas Dalam Akuntansi Islami. Jurnal Akuntansi Universitas Jember. 7(1) Juni: 1-7.
Ruslan, M., dan Alimuddin. 2012. Makrifat akuntansi, Determinasi Puncak Perjalanan Spiritualitas Akuntansi: Suatu Tinjauan Ontologis. Jurnal Akuntansi Multiparadigma. 3(3) Desember: 357-367.
Safiullah, M. 2010. Superiority of Conventional Banks and Islamic Banks of Bangladesh: Comparative Study. International Journal of Economics and Finance. 2(3): 1-8.
Suwiknyo, D. 2007. Teorisasi Akuntansi Syari’ah di Indonesia. La_Riba Jurnal Ekonomi Islam. I(2). Desember: 211-227.
Triyuwono, I.-.Kreasi Akuntansi Baru Melalui Metodologi Penelitian Multiparadigma.
Triyuwono, I. 2000b. Akuntansi Syari”ah: Implementasi Nilai Keadilan dalam Format Metafora Amanah. Jurnal Akuntansi dan Auditing Indonesia. Juni 1(1): 1-34.
Triyuwono, I. 2011a. Apa Yang Dimaksud Dengan Akuntansi Syariah? Training of Trainers (TOT) Teori Akuntansi Syariah Kerjasama JAFEB UB dan DAFEB UNPAD. Malang: FEB UB 23-24 Nopember.
Triyuwono, I. 2011b. ”SUSUSAYA” Melampaui Paradigma-Paradigma Metodologi Penelitian. Accounting Research Training Series 2. Malang: Jurusan Akuntansi FEB UB 7-8 Desember.
Triyuwono, I. 2011c. Mengangkat “Sing Liyan” Untuk Formulasi Nilai Tambah Syari’ah. Jurnal Akuntansi Multiparadigma. Agustus 2(2): 186-200.
Triyuwono, I. 2012. Akuntansi Syariah: Perspektif, Metodologi, dan Teori. Edisi Kedua. Penerbit Rajawali Pers. Jakarta.
Triyuwono, I. 2013. Konsep Disiplin Dan Pendidikan Akuntansi Syari’ah. Paper. 11 Desember.
Triyuwono, I. 2015. [Makrifat] Metode Penelitian Kualitatif [Dan Kuantitatif] Untuk Pengembangan Disiplin Akuntansi. Paper Penelitian Kualitatif. Malang: Center of Training for Research and Publication (CRP) FEB UB 2-3 Oktober.
Published
2018-07-11
How to Cite
Prasetyo, W. (2018). Menggagas Akuntansi Syari’ah: Apakah Akuntansi Islam atau Akuntansi Syari’ah Spiritual (Islam)?. Akuntansi Dan Teknologi Informasi, 12(1). https://doi.org/10.24123/jati.v11i2.303
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