PERILAKU PEBISNIS DAN WIRAUSAHA MUSLIM DALAM MENJALANKAN ASAS TRANSAKSI SYARIAH

Ika Yunia Fauzia

Abstract


Abstrak: Perilaku Pebisnis dan Wirausaha Muslim dalam Menjalankan Asas Transaksi Syariah. Studi ini bertujuan untuk memetakan perilaku pebisnis dan wirausaha muslim, khususnya pada aspek budaya bisnis dan pedoman asas transaksi syariah yang disusun oleh Ikatan Akuntan Indonesia. Pendekatan yang digunakan adalah deskriptif kualitatif melalui penggalian informasi kepada sejumlah informan yang dibagi menjadi tiga kelompok. Temuan penting dalam studi ini adalah terdapat perbedaan persepsi antara informan lulusan pesantren dan sebaliknya ketika menerapkan asas adalah, tawazun, serta maslahah. Meskipun demikian, peneliti tidak menemukan adanya perbedaan persepsi dalam menjalankan asas ukhuwah dan syumuliyah.   

 

Abstract: The Behavior of Businessmen and Muslim Entrepreneurs in Running the Principles of Sharia Transactions. This study aims to map the behavior of businessmen and Muslim entrepreneurs, especially in the aspects of business culture and guiding principles of sharia transactions compiled by the Indonesian Institute of Accountants. The approach used is descriptive qualitative through the extracting of information to a number of informants divided into three groups. An important finding in this study is that there are differences in perceptions between pesantren graduate informants and vice versa when applying adalah, tawazun, and maslahah principles. Nevertheless, the researcher doesn’t find any difference of perception in running ukhuwah and syumuliyah principles.


Keywords


pebisnis; wirausaha; syariah; transaksi

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