PENGEMBANGAN TEORI AKUNTANSI SYARIAH DI INDONESIA

Dudi Abdul Hadi

Abstract


Abstrak: Pengembangan Teori Akuntansi Syariah di Indonesia. Tujuan penelitian ini adalah untuk mengkaji pengembangan teori akuntansi syariah yang sudah ada di Indonesia. Metode yang digunakan dalam penelitian ini ex post facto analysis melalui urf sebagai landasan utama. Penelitian ini menemukan bahwa teori akuntansi syariah idealinya terdiri atas aturan-aturan yang meliputi aspek akidah, hukum amaliah, dan akhlak. Implikasinya, laporan keuangan syariah harus memiliki sejumlah sifat materi dan non materi. Dengan demikian, teori akuntansi syariah digunakan untuk menjaga syariah Allah, baik secara konseptual maupun praktik.

 

Abstract: A Critical Development of Shariah Accounting Theory in Indonesia. The purpose of this research is to criticize the development of sharia accounting theory that already exist in Indonesia. The method used in this research ex post facto analysis through urf as the main foundation. This research finds that the ideal sharia accounting theory consists of rules that include aspects of aqidah, amaliah law, and morals. The implication, sharia financial statements must have a number of material and non-material properties. Thus, shariah accounting theory is used to safeguard the shariah of Allah, both conceptually and practically.


Keywords


akuntansi syariah; akhlak; laporan keuangan syariah

Full Text:

PDF

References


Abdis Salam, I. I. (2011). Kaidah-Kaidah Hukum Islam. Jakarta: Nusamedia.

Abu Sinnah, A. F. (1947). Al-Urf Wa-Al-Adah Fi Ray Al-Fuqaha. Kairo: Penerbit Al Azhar.

Abu Zahrah, M. (1957). Ushul Fiqh. Kairo: Dar Al Fikr Al Arabi.

Adnan, M. A.,& and Bakar, N. B. A. (2009). Accounting Treatment for Corporate Zakat: A Critical Review. International Journal of Islamic and Middle Eastern Finance and Management. 2(1), 32-45. https://doi.org/10.1108/17538390910946258

Al Balidi, A. H. R. (2015). Al Fiqh Al Islamiyyah Figh Al Tathbiq. Maroko: Al Andalus.

Al Qusyairi, A. N. (2011). Al Risalah Al Qusyairiyyah. Jakarta: Dar Al Kutub Al Islamiyah.

Al Saqqaf, A. B. A. Q. (2005). Shifat Allah "Azza Wa Jalla Al Waridat Fil Kitab Was Sunnah. Riyadh: Durar Al Saniyyah.

Al Zuhayli, W. (1986). Ushul Fiqh Al Islamiyyah. Damaskus: Dar Al Fikr.

Alberti‐Alhtaybat, L. V., & Al‐Htaybat, K. (2010). Qualitative Accounting Research: An Account of Glaser's Grounded Theory. Qualitative Research in Accounting & Management, 7(2), 208-226. https://doi.org/10.1108/11766091011050868

Alim, M. N. (2011). Akuntansi Syariah, Esensi, Konsepsi, Epistemologi dan Metodologi. Jurnal Investasi, 7(2), 154-161. http://dx.doi.org/10.21107/infestasi.v7i2.498.g466

Birton, M. N. A. (2016). Maqasid Syariah sebagai Metode Membangun Tujuan Laporan Keuangan Entitas Syariah. Jurnal Akuntansi Multiparadigma, 6(3), 421-431. http://dx.doi.org/10.18202/jamal.2015.12.6034

Bryer, A. R. (2014). Participation in Budgeting: A Critical Anthropological Approach. Accounting, Organizations and Society, 39(7), 511-530. https://doi.org/10.1016/j.aos.2014.07.001

Hakim, A. (2014). Kearifan Lokal dalam Ekonomi Islam (Studi atas Aplikasi Al-Urf sebagai Dasar Adopsi). Akademika: Jurnal Studi Islam, 8(1), 65-81. https://doi.org/10.30736/akademika.v8i1.119

Haniffa, R., & Hudaib, M. (2010). Islamic Finance: From Sacred Intentions to Secular Goals? Journal of Islamic Accounting and Business Research, 1(2), 85-91. https://doi.org/10.1108/17590811011086697

Harahap, S. S. (2001). Menuju Perumusan Teori Akuntansi Islam. Jakarta: Pustaka Quantum.

Hauriasi, A., & Davey, H. (2009). Accounting and Culture: The Case of Solomon Islands. Pacific Accounting Review, 21(3), 228-259. https://doi.org/10.1108/01140580911012494

Iswanaji, C., & Wahyudi, M. (2017). Formalitas Fikih dalam Penerapan Akuntansi Syariah Aliran Pragmatis. Jurnal Akuntansi Multiparadigma, 8(3), 583-599. http://dx.doi.org/10.18202/jamal.2017.12.7075

Kamayanti, A., Triyuwono, I., Irianto, G., & Mulawarman, A. D. (2012). Philosophical Reconstruction of Accounting Education: Liberation through Beauty. World Journal of Social Sciences, 2(7), 222-233.

Kamla, R., & Rammal, H. G., (2013). Social Reporting by Islamic Banks: Does Social Justice Matter? Accounting, Auditing & Accountability Journal, 26(6), 911-945. https://doi.org/10.1108/AAAJ-03-2013-1268

Khalaf, A. A.W. (2010). Ilmu Al-Ushul Al-Fiqh. Kairo: Dar Al-Kutub Al-Islamiyyah.

Kusdewanti, A., & Hatimah, H. (2016). Membangun Akuntabilitas Profetik. Jurnal Akuntansi Multiparadigma, 7(2), 223-239. http://dx.doi.org/10.18202/jamal.2016.08.7018

Majeed, M. T., & Zainab, A. (2017). How Islamic is Islamic Banking in Pakistan? International Journal of Islamic and Middle Eastern Finance and Management, 10(4), 470-483. https://doi.org/10.1108/IMEFM-03-2017-0083

Modell, S., Vinnari, E., & Lukka, K. (2017). On the Virtues and Vices of Combining Theories: The Case of Institutional and Actor-network Theories in Accounting Research. Accounting, Organizations and Society, 60, 62-78. https://doi.org/10.1016/j.aos.2017.06.005

Molisa, P. (2011). A Spiritual Reflection on Emancipation and Accounting. Critical Perspectives on Accounting, 22(5), 453-484. https://doi.org/10.1016/j.cpa.2011.01.004

Mulawarman, A. D. (2009). Akuntansi Syariah: Teori, Konsep dan Laporan Keuangan. Jakarta: E-Publishing.

Munawwir, A. W., & Fairuz, M. (2007). AL Munawwir: Kamus Arab-Indonesia. Surabaya: Pustaka Progresif.

Napier, C. (2009). Defining Islamic Accounting: Current Issues, Past Roots. Accounting History, 14(1-2), 121-144. https://doi.org/10.1177/1032373208098555

Noer, K. A. (1995). Ibn Arabi Wadat al-Wujud dalam Perdebatan. Jakarta: Pramadina.

Nurhayati, S., & Wasilah. (2013). Akuntansi Syariah di Indonesia. Jakarta: Salemba Empat.

Rafay, A., Sadiq, R., & Ajmal, M. (2017). Uniform Framework for Sukuk Al-Ijarah – A Proposed Model for All Madhahib. Journal of Islamic Accounting and Business Research, 8(4), 420-454. https://doi.org/10.1108/JIABR-09-2015-0042

Rahmanti, V. N. (2015). Sebuah Kajian Mengapa Akuntansi Syariah Masih Sulit Tumbuh Subur di Indonesia. Journal of Accounting and Investment, 13(2), 161-179.

Rahmanti, V. N. (2017). Mengungkap Kesadaran Islami atas Riba pada Proses Pembelajaran Akuntansi. Journal of Accounting and Investment, 18(2), 141-152. http://dx.doi.org/10.18196/jai.180278

Rutherford, B. A. (2016). Articulating Accounting Principles: Classical Accounting Theory as the Pursuit of “Explanation by Embodiment.” Journal of Applied Accounting Research, 17(2), 118-135. https://doi.org/10.1108/JAAR-01-2014-0017

Shapiro, B. (2009). A Comparative Analysis of Theological and Critical Perspectives on Emancipatory Praxis through Accounting. Critical Perspectives on Accounting, 20(8), 944-955. https://doi.org/10.1016/j.cpa.2009.05.005

Siregar, S. (2016). Apakah Distribusi Bagi Hasil Cash Basis Adil bagi Deposan Bank Syariah? Jurnal Akuntansi Multiparadigma, 7(1), 81-90. http://dx.doi.org/10.18202/jamal.2016.04.7007

Siroj, A. M. (2015). Universalitas dan Lokalitas Hukum Islam. Al-Ihkam: Jurnal Hukum & Pranata Sosial, 10(1), 71-91.

Sonhaji. (2017). Sistem Informasi Akuntansi Manajemen Syariah untuk Organisasi Islam. Jurnal Akuntansi Multiparadigma, 8(1), 47-62. http://dx.doi.org/10.18202/jamal.2017.04.7039

Sucipo. (2015). ‘Urf sebagai Metode dan Sumber Penemuan Hukum Islam. ASAS: Jurnal Sastra, 7(1), 25-40.

Triyuwono, I. (2012). Akuntansi Syariah: Perspektif, Metodologi, dan Teori (2nd ed.). Jakarta: Rajawali Pers.

Triyuwono, I. (2015). So, What is Sharia Accounting? IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam, 1(1), 42-50.

Wiroso. (2011). Akuntansi Transaksi Syariah. Jakarta: Ikatan Akuntan Indonesia.




DOI: http://dx.doi.org/10.18202/jamal.2018.04.9007

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.