KONSEP PENGUKURAN KINERJA BERBASIS KESEJAHTERAAN ISLAM

Diana Nurindrasari, Iwan Triyuwono, Aji Dedi Mulawarman

Abstract


Abstrak: Konsep Pengukuran Kinerja Berbasis Kesejahteraan Islam. Penelitian ini mencoba untuk mengkonstruksi konsep pengukuran kinerja yang selama ini didominasi oleh balanced scorecard. Metode yang dijadikan alat konstruksi adalah studi literatur mengenai balanced scorecard serta pembangunan konsep dari nilai-nilai pada gerakan duduk dan salam. Penelitian ini menunjukkan bahwa manusia sebagai penyebar kesejahteraan merupakan antitesis dari homo economicus yang terdapat pada balanced scorecard. Pembentukan konsep yang tebentuk adalah tujuan dan persepektif lebih luas dan utuh yaitu ibadah kepada Tuhan, ketentraman, dan terpenuhinya materi pada sesama, lingkungan, dan alam semesta.   

                                                                    

Abstract: The Concept of Performance Measurement based on Islamic Welfare. This study tries to construct the concept of performance measurement which has been dominated by the balanced scorecard. The method used as a construction tool is the study of literature on balanced scorecard and the development of concepts of values in sitting and greeting movements. This study shows that humans as welfare providers are the antithesis of homo economicus in the balanced scorecard. The formation of concepts that are shaped is a broader and more intact perspective and perspective, namely worship to God, peace, and material fulfillment of others, the environment, and the universe.


Keywords


pengukuran; kesejahteraan; balanced scorecard

Full Text:

PDF

References


Abdullah, A. (2017). Islam as a Cultural Capital in Indonesia and the Malay World: A Convergence of Islamic Studies, Social Sciences and Humanities. Journal of Indonesian Islam, 11(2), 307-328. https://doi.org/10.15642/JIIS.2017.11.2.307-328

Abdullahi, Y. A. (2018). Al-Adib Al-Muslim Wa Qadhiyah Al-Iltizam Fi Al-Adab. El Harakah: Jurnal Budaya Islam, 20(2), 267-284. https://doi.org/10.18860/el.v20i2.5572

Alamsyah, A. R., & Hadiz, V. R. (2017). Three Islamist Generations, One Islamic State: The Darul Islam Movement and Indonesian Social Transformation. Critical Asian Studies, 49(1), 54-72. https://doi.org/10.1080/14672715.2016.1260887

Alawattage, C., & Fernando, S. (2017). Postcoloniality in Corporate Social and Environmental Accountability. Accounting, Organizations and Society, 60, 1-20. https://doi.org/10.1016/j.aos.2017.07.002

Alexakis, C., Pappas, V., & Tsikouras, A. (2017). Hidden Cointegration Reveals Hidden Values in Islamic Investments. Journal of International Financial Markets, Institutions and Money, 46, 70-83. https://doi.org/10.1016/j.intfin.2016.08.006

Alpers, C. (2017), Knowing God Beyond Imagining: A Critical Appraisal of the Relation between Systematic Theology and Concrete Reality in John Milbank's Thought. Modern Theology, 33(4), 511-528. https://doi.org/10.1111/moth.12335

AlShattarat, W. K., & Atmeh, M. A. (2016). Profit-Sharing Investment Accounts in Islamic Banks or Mutualization, Accounting Perspective. Journal of Financial Reporting and Accounting, 14(1), 30-48. https://doi.org/10.1108/JFRA-07-2014-0056

Anggraeni, S. F., Tajuddin, S., & Nuruddin. (2018). Expressive Speech Acts and Cultural Values in Collection of Short Stories Wahah Al-Asdiqa. El Harakah: Jurnal Budaya Islam, 20(1), 99-112. https://doi.org/10.18860/el.v20i1.4828

Annisette, M., Cooper, C., & Gendron, Y. (2017). After 25 Years, How Should We Proceed? Critical Perspectives on Accounting, 43, 1-4. https://doi.org/10.1016/j.cpa.2017.02.003.

Aprianto, N. E. K. (2017). Kontruksi Sistem Jaminan Sosial dalam Perspektif Ekonomi Islam. Economica: Jurnal Ekonomi Islam, 8(2), 237-262. https://doi.org/10.21580/economica.2017.8.2.1334

Asieai, K., & Jusoh, R. (2017). Using a robust Performance Measurement System to Illuminate Intellectual Capital. International Journal of Accounting Systems, 26, 1-19. https://doi.org/10.1016/j.accinf.2017.06.003

Awad, N. G. (2013). Religio‐phobia: Western Islam, Social Integration and the Resurgence of Religiosity in Europe. The Muslim World, 103(4), 433-447. https://doi.org/10.1111/muwo.12032

Awadallah, E., & Allam, A. (2015). Critique of The Balanced Scorecards as A Performance Measurement Tool. Journal of Business and Social Science, 6(7), 91-99.

Bahri, K. (2012). Tasauf Abd Al- Rauf Singkel dalam Tanbih Al-Masyi. Padang: Hayfa Press.

Baidhawy, Z. (2012). Distributive Principles of Economic Justice: An Islamic Perspective. Indonesian Journal of Islam and Muslim Societies, 2(2), 241-266. https://doi.org/10.18326/ijims.v2i2.241-266

Basouny, M. (2014). The Balanced Scorecard in Large Firms and SMEs: A Critique of The Nature, Value, and Application. Accounting and Finance Research, 3(2), 14-22. https://doi.org/10.5430/afr.v3n2p14

Beik, I., & Arsyianti, L. (2015). Construction of CIBEST Model as Measurement of Poverty and Welfare Indices from Islamic Perspective. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 7(1), 87-104. https://doi.org/10.15408/aiq.v7i1.1361

Bougen, P., & Young, J. (2012). Fair Value Accounting: Simulacra and Simulation. Critical Perspectives on Accounting, 23(4), 390-402. https://doi.org/10.1016/j.cpa.2011.05.004

Boyce, G., & Greer, S. (2013). More Than Imagination: Making Social and Critical Accounting Real. Critical Perspectives on Accounting, 24, 105-112. https://doi.org/10.1016/j.cpa.2012.06.002

Briando, B., Triyuwono, I., & Irianto, G. (2017). Gurindam Etika Pengelola Keuangan Negara. Jurnal Akuntansi Multiparadigma, 8(1), 1-17. https://doi.org/10.18202/jamal.2017.04.7036 .

Brooks, C., Fenton, E., & Schopohl, L. (2018). Topics and Trends in Finance Research: What is Published, Who Publishes It and What Gets Cited? The British Accounting Review, 50(6), 615-637. https://doi.org/10.1016/j.bar.2018.02.001

Brown, J. (2012). Faithful Dissenters: Sunni Skepticism about the Miracles of Saints. Journal of Sufi Studies, 1(2), 123-168. doi: https://doi.org/10.1163/22105956-12341238

Brown, J., Dillard, J., & Hooper, T. (2015). Accounting, Accountants, and Accountability Regimes in Pluralistic Societies. Accounting, Auditing, & Accountability Journal, 28(5), 626-650. https://doi.org/10.1108/AAAJ-03-2015-1996

Bugeja, M., & Loyeung, A. (2017). Accounting for Business Combinations and Takeover Premiums: Pre and Post IFRS. Australian Journal of Management, 42(2), 183–204. https://doi.org/10.1177/0312896215614630

Cakir, D. D. (2014). Islamist Texts in Practice: Commemorating Qutb in Turkey Before and After the Arab Spring. The Muslim World, 105(4), 540-560. https://doi.org/10.1111/muwo.12110

Chaney, C., & Church, W. (2017). Islam in the 21st century: Can the Islamic Belief System and the Ethics of Social Work be Reconciled? Journal of Religion & Spirituality in Social Work: Social Thought, 36(1-2), 25-47, https://doi.org/10.1080/15426432.2017.1311246

Choong. (2018). Use of Mathematical Measurement in Improving the Accuracy (Reliability) & Meaningfulness of Performance Measurement in Businesses & Organizations. Measurement, 129, 184-205. https://doi.org/10.1016/j.measurement.2018.04.008.

Chopik, W. J., Joshi, D. H., & Konrath, S. H. (2014). Historical Changes in American Self-Interest: State of the Union addresses 1790 to 2012. Personality and Individual Differences, 66, 128-133. https://doi.org/10.1016/j.paid.2014.03.015

Chuang, Y., Xie, X., & Liu, C. (2016). Interdependent Orientations Increase Pro-Environmental Preferences when Facing Self-Interest Conflicts: The Mediating Role of Self-Control. Journal of Environmental Psychology, 46, 96-105. https://doi.org/10.1016/j.jenvp.2016.04.001

Cojanu, V. (2017). Self-Interest and the Modernity of Homo Economicus. International Journal of Social Economics, 44(5), 670-682. https://doi.org/10.1108/IJSE-07-2015-0192

Committee, B. (2017). Academic Freedom and a Critique of 'Top Quality' Accounting Research. International Journal of Critical Accounting, 9(1), 42-52. https://doi.org/10.1504/ijca.2017.083636

Crow, K. D. (2012). The Spirituality of Shi'i Islam: Beliefs and Practices (Review). Journal of Shi'a Islamic Studies, 5(2), 187-191. https://doi.org/10.1353/isl.2012.0002

Daum, J. (2005). French Tableau de Bord: Better Than the Balanced Scorecard. German Controller Handbook, 7, 459-502.

Deegan, C. (2017). Twenty Five Years of Social and Environmental Accounting Research Within Critical Perspectives of Accounting: Hits, Misses and Ways Forward. Critical Perspectives on Accounting, 43, 65-87. https://doi.org/10.1016/j.cpa.2016.06.005.

Dixon, J. (2017). Exchange Transactions Revisited: On the Universal Applicability of Homo Economicus. International Journal of Social Economics, 44(4), 459-473. https://doi.org/10.1108/IJSE-05-2015-0127

Djakfar, M. (2016). Contemporary Islamic Economic Thinking: A Sharia-Based Work Culture Reconstruction. KARSA: Journal of Social and Islamic Culture, 24(2), 269-281. httpa://doi.org/10.19105/karsa.v24i2.1127

Durocher, S., Bujaki, M., & Brouard, F. (2016). Attracting Millennials: Legitimacy Management and Bottom-Up Socialization Processes Within Accounting Firms. Critical Perspectives on Accounting, 39, 1-24. https://doi.org/10.1016/j.cpa.2016.02.002.

Edaibat, O. (2017). Muḥyī l-Dīn Ibn ʿArabī’s Personalist Theory of the Sharīʿa: An Examination of His Legal Doctrine. Journal of Sufi Studies, 6(1), 1-46. https://doi.org/10.1163/22105956-12341294

Elgazzar, S., Tipi, N., & Hubbard. (2012). Linking Supply Chain Processes Performance to A Company’s Financial Strategic Objectives. European Journal Operation Research, 223(1), 276-289. https://doi.org/10.1016/j.ejor.2012.05.043

El-Qudsy, H. (2012). Rahasia Gerakan dan Bacaan Shalat. Surakarta: Ziyad Visi Media.

Elkington, J. (1997). Cannibals with Forks. Oxford: Capstone.

Elviandari, Farkhani, Dimyati, K., & Absori. (2018). The Formulation of Welfare State: The Perspective of Maqāṣid Al-Sharī‘ah. Indonesian Journal of Islam and Muslim Societies, 8(1), 117-146. https://doi.org/10.18326/ijims.v8i1.117-146

Endrianto, W. (2016). Maximizing Strategy with an Effective Balanced Scorecard. The Winners, 17(1), 19-27. https://doi.org/10.21512/tw.v17i1.1805

Everett, J., & Friesen, C. (2010). Humanitarian Accountability and Performance in the Theatre De L’Absurde. Critical Perspective on Accounting, 21, 468-485. https://doi.org/10.1016/j.cpa.2010.01.014

Fathurahman, S. (2016). Jalan Menuju Tuhan Memahami dan Mengamalkan Islam Secara Komprehensif dan Terpadu. Jakarta: PT. Grasindo.

Fattach, A. (2018). Distribusi Pendapatan Kesejahteraan Menurut Konsep Ekonomi Islam. Jurnal Penelitian Ilmu Manajemen, 3(2), 728-746. https://doi.org/10.30736%2Fjpim.v3i2.179

Felek, O. (2012). The Master of the Master: The Twisted Story of an Imperial Master and His Disciple. Journal of Sufi Studies, 1(2), 169-192. https://doi.org/10.1163/22105956-12341241

Firmansyah, A. (2016). Sadar Allah dengan Dzikir Nafas Sebuah Perjalanan Jiwa. Yogyakarta: Pandiva Buku.

Frankental, P. (2011). No Accounting for Human Rights. Critical Perspectives on Accounting, 22, 762-764. https://doi.org/10.1016/j.cpa.2011.07.005

Fülbier, R. U., & Klein, M. (2015). Balancing Past and Present: The Impact of Accounting Internationalisation on German Accounting Regulations. Accounting History, 20(3), 342–374. https://doi.org/10.1177/1032373215595300

Gebara, R. E. A. (2017). Islamic Law and Modernity. Oxford Journal of Law and Religion, 6(2), 323-346. https://doi.org/10.1093/ojlr/rwx021

Ghazali, A. (1992). Ihya Ulum Al Din (4th ed.). Semarang: Assy Syifa.

Goldstone, R. L. (2015). Homo Economicus and Homo Sapiens. Review of Behavioral Economics, 2(1-2), 77-87. https://doi.org/10.1561/105.00000019

Hadi, S. (2016). Building Economic Intelligence in the Perspective of Islamic Values through a Family Education in Madura. KARSA: Journal of Social and Islamic Culture, 24(2), 205-220. https://doi.org/10.19105/karsa.v24i2.891

Hamid, A. F. A., & Ismail, M. T. (2014). Islamist Conservatism and the Demise of Islam Hadhari in Malaysia. Islam and Christian–Muslim Relations, 25(2), 151-180. https://doi.org/10.1080/09596410.2014.880549

Hamid, N. (2018). Use Balanced Scorecard for Measuring Competitive Advantage of Infrastructure Assets of State-Owned ports in Indonesia: Case in Pelindo IV, Indonesia. Journal of Management Development, 37(2), 114-126. https://doi.org/10.1108/JMD-12-2016-0313

Hamka. (1976). Falsafah Hidup . Kuala Lumpur: Pustaka Antara.

Hamka. (1979). Tuan Direktur. Kuala Lumpur: Pustaka Antara.

Hamka. (1990). Tasawuf Modern. Jakarta: Pustaka Panji Mas.

Harisudin, M. (2011). Ekonomi Sharah dan Ketidakadilan Kapitalisme Global. ISLAMICA: Jurnal Studi Keislaman, 5(2), 234-244. https://doi.org/10.15642/islamica.2011.5.2.234-244

Hashim, J. (2009). Islamic Revival in Human Resource Management Practices Among Selected Islamic Organisations in Malaysia. International Journal of Islamic and Middle Eastern Finance and Management, 2(3), 251-267. https://doi.org/10.1108/17538390910986362

Hassan, S. (2015), Law‐Abiding Citizen: Recent Fatwas on Muslim Minorities' Loyalty to Western Nations. The Muslim World, 105(4), 516-539. https://doi.org/10.1111/muwo.12109

Herepath, A. (2014). In the Loop: A Realist Approach to Structure and Agency in the Practice of Strategy. Organization Studies, 35(6), 857–879. https://doi.org/10.1177/0170840613509918

Hopper, T., Lassou, P., & Soobaroyen. (2017). Globalisation, Accounting and Developing Countries. Critical Perspectives on Accounting, 43, 125-148. https://doi.org/10.1016/j.cpa.2016.06.003.

Houck, M., Speaker, P., Fleming, A., & Riley, R. (2012). The Balanced Scorecard: Sustainable Performance Assessment for Forensic Laboratories. Science and Justice, 52(4), 209-216. https://doi.org/10.1016/j.scijus.2012.05.006.

Huda, C. (2016). Ekonomi Islam dan Kapitalisme (Merunut Benih Kapitalisme dalam Ekonomi Islam). Economica: Jurnal Ekonomi Islam, 7(1), 27-49. https://doi.org/10.21580/economica.2016.7.1.1031

Hudík, M. (2016). Homo Economicus and Homo Stramineus. Prague Economic Papers, 24(2), 154-172. https://doi.org/10.18267/j.pep.506

Humphreys, K. A., & Trotman, K. T. (2011). The Balanced Scorecard: The Effect of Strategy Information on Performance Evaluation Judgments. Journal of Management Accounting Research, 23(1), 81-98. https://doi.org/10.2308/jmar-10085

Husein, U. S. M. (2018). Islam, Communication, and Accounting. Journal of Islamic Accounting and Business Research, 9(2), 138-154. https://doi.org/10.1108/JIABR-01-2016-0008

Islam, M. J., Suzuki, M., Mazumder, N., & Ibrahim, N. (2018). Challenges of Implementing Restorative Justice for Intimate Partner Violence: An Islamic Perspective, Journal of Religion & Spirituality in Social Work: Social Thought, 37(3), 277-301. https://doi.org/10.1080/15426432.2018.1440277

Isakhan, M., Kerim, S., & Adilbayev. (2014). The Meaning and the Historical Prerequisites of Appearing the “Madina's Constitutions”. Procedia - Social and Behavioral Sciences, 131, 391-395. https://doi.org/10.1016/j.sbspro.2014.04.136.

Jacobs, K. (2011). Enlightenment and Emancipation: Reflections for Critical Accounting Research. Critical Perspectives on Accounting, 22, 510-515. https://doi.org/10.1016/j.cpa.2010.11.005

Jensen, M., & Meckling, W. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X

Jensen, M., & Meckling, W. (1994). The Nature of Man. Journal of Applied Corporate, 7(2), 4-19. https://doi.org/10.1111/j.1745-6622.1994.tb00401.x

Kaarsholm, P. (2015). Islam, Secularist Government, and State–Civil Society Interaction in Mozambique and South Africa since 1994. Journal of Eastern African Studies, 9(3), 468-487. https://doi.org/10.1080/17531055.2015.1082255

Kadarova, J., Durkacova, M., & Kalafusova, L. (2014). Balanced Scorecard as an Issue Taught in the Field of Industrial Engineering. Procedia Social and Behavioral Sciences, 143, 174-179. https://doi.org/10.1016/j.sbspro.2014.07.382

Kagan, D. (2014). Possessions and Dispossession: Homo Economicus and Neoliberal Sociality in the Line of Beauty. Continuum: Journal of Media & Cultural Studies, 28(6), 797-807. https://doi.org/10.1080/10304312.2014.966407

Kahla, F. (2017). Implementation of a Balanced Scorecard for Hybrid Business Models – An Application for Citizen Renewable Energy Companies in Germany. International Journal of Energy Sector Management, 11(3), 426-443. https://doi.org/10.1108/IJESM-09-2016-0004

Kalender, Z., & Vayvay, O. (2016). The Fifth Pillar of the Balanced Scorecard: Sustainability. Procedia Social and Behavioral Sciences, 235, 76-83. https://doi.org/10.1016/j.sbspro.2016.11.027

Kamayanti, A. (2010). Introducing a Balance in The BSC through Beauty and Love. Jurnal Akuntansi Multiparadigma, 1(1), 42-56. https://doi.org/10.18202/jamal.2010.04.7079

Kamla, R. (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.

Kamla, R. (2014). Modernity, Space-Based Patriarchy and Global Capitalism: Implications for Syrian Women Accountants. Accounting and Business Research, 44(6), 603-629. https://doi.org/10.1080/00014788.2014.933401.

Kamla, R. (2015). Critical Muslim Intellectuals’ Thought: Possible Contributions to the Development of Emancipatory Accounting Thought. Critical Perspectives on Accounting, 31, 64-74. https://doi.org/10.1016/j.cpa.2015.01.014.

Kamla, R., Gallhofer, S., & Haslam, J. (2012). Understanding Syrian Accountants' Perceptions of, and Attitudes Towards, Social Accounting. Accounting, Auditing & Accountability Journal, 25(7), 1170-1205. https://doi.org/10.1108/09513571211263239

Kaplan, R., & Norton, D. (1996). Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review, (January-February), 75-85.

Kaplan, R., & Norton, D. (2006). Alignment Using The Balanced Scorecard to Create Corporate Strategies. Boston: Harvard Business School Press.

Kashima, Y., Brataniva, B., & Peters, K. (2018). Social Transmission and Shared Reality in Cultural Dynamics. Current Opinion in Psychology, 23, 15-19. https://doi.org/10.1016/j.copsyc.2017.10.004

Khalil, A. (2015). On Cultivating Gratitude (Shukr) in Sufi Virtue Ethics. Journal of Sufi Studies, 4(1-2), 1-26. https://doi.org/10.1163/22105956-12341274

Khir, M. F. A. (2016). Bilateral Rebate (Ibra’ Mutabadal) in Islamic Banking Operation: A Critical Appraisal. International Journal of Islamic and Middle Eastern Finance and Management, 9(3), 435-452. https://doi.org/10.1108/IMEFM-07-2015-0085

Kim, J. (2014). Appearance of Homo Economicus and Morals of Youth in Early Modern of Korea with Reference to A Large River. Cross-Cultural Studies, 35, 79-95. https://doi.org/10.21049/ccs.2014.35..79

Kluver, J., Frazier, R., & Haidt, J. (2014). Behavioral ethics for Homo Economicus, Homo Heuristicus, and Homo Duplex. Organizational Behavior and Human Decision Processes, 123(2), 150-158. https://doi.org/10.1016/j.obhdp.2013.12.004

Kramer D. (2017). From Worker to Self‐Entrepreneur: The Transformation of Homo Economicus and the Freedom of Movement in the European Union. European Law Journal, 23(3-4), 172–188. https://doi.org/10.1111/eulj.12254

Küçükalp, K. (2017). Neo-Humanism and Diminution of the Concept of the Human. Ilahiyat Studies: A Journal on Islamic and Religious Studies, 8(1), 7-27. https://doi.org/10.12730/13091719.2017.81.157

Lechkar, I. (2017). Being a “True” Shi’ite: The Poetics of Emotions among Belgian-Moroccan Shiites. Journal of Muslims in Europe, 6(2), 241-259. https://doi.org/10.1163/22117954-12341349

Lamberton, G. (2015). Accounting and Happiness. Critical Perspective on Accounting, 29, 16-30. https://doi.org/10.1016/j.cpa.2014.10.005

Leaman, O. (2016). Philosophy in Islam: The Concept of Shiʿism as a Philosophical Genre. Journal of Shi'a Islamic Studies, 9(2), 132-143. https://doi.org/10.1353/isl.2016.0012

Lehman, G. (2017). The Language of Environmental and Social Accounting Research: The Expression of Beauty and Truth. Critical Perspectives on Accounting, 44, 30-41. https://doi.org/10.1016/j.cpa.2016.11.005.

Leiby, J., & Madsen, P. E. (2017). Margin of Safety: Life History Strategies and the Effects of Socioeconomic Status on Self-Selection into Accounting. Accounting, Organizations and Society, 60, 21-36. https://doi.org/10.1016/j.aos.2017.07.001

Lesakova, L., & Dubcova, K. (2016). Knowledge and Use of the Balanced Scorecard Method in the Businesses in the Slovak Republic. Procedia - Social and Behavioral Sciences, 230, 39-48. https://doi.org/10.1016/j.sbspro.2016.09.006.

Lima, E., Costa, S., & Angeli, J. (2013). Performance Measurement Systems: A Consensual Analysis of Their Roles. International Journal Production Economics, 146, 524-542. https://doi.org/10.1016/j.ijpe.2012.05.007

Lin, H., Li, W., & Li, Y. (2016). The New Balanced Scorecard Evaluation System - With Midea Group Case. International Journal of Business and Economics Research, 5(4), 107-112. https://doi.org/ 10.11648/j.ijber.20160504.15

Lu, M. T., Hsu, C., Liou, J., Lu, H. W. (2018). A Hybrid MCDM and Sustainability-Balanced Scorecard Model to Establish Sustainable Performance Evaluation for International Airports. Journal od Air Transport Management, 71, 9-19. https://doi.org/10.1016/j.jairtraman.2018.05.008.

MacBryde, J., Paton, & Bayliss, M. (2014). Transformation into the Defence Sector: The Critical Role of Performance Measurement. Management Accounting Research, 25, 157-172. https://doi.org/10.1016/j.mar.2013.07.006

Madjid, N. (1993). Sufisme dan Masa Depan Agama . Jakarta: Pustaka Firdaus.

Malina, M. A., & Selto, F. H. (2015). Behavioral-Economic Nudges and Performance Measurement Models. Journal of Management Accounting Research, 27(1), 27-45. https://doi.org/10.2308/jmar-50821

McMahon, J. (2015). Behavioral Economics as Neoliberalism: Producing and Governing Homo Economicus. Contemporary Political Theory, 14(2), 137-158. https://doi.org/10.1057/cpt.2014.14

Melnyk, S., Bititci, U., Platts, K., Tobias, J., & Andersen, B. (2014). Is Performance Measurement and Management Fit for the Future. Management Accounting Research, 25, 173-186. https://doi.org/10.1016/j.mar.2013.07.007

Mendes, P., Nunes, L. M., & Teixeira, M. R. (2014). Quantitative Performance Targets by Using Balanced Scorecard System: Application to Waste Management and Public Administration. Waste Management & Research, 32(9), 927–936. https://doi.org/10.1177/0734242X14540977

Micheli, P., & Mari, L. (2014). The Theory and Practice of Performance Measurement. Management Accounting Research, 25, 147-156. https://doi.org/10.1016/j.mar.2013.07.005

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

Mubasyaroh. (2014). Da’wah Model of Prophet Muhammad in Madina. QIJIS: Qudus International Journal of Islamic Studies), 2(1), 47-62. https://doi.org/10.21043/qijis.v2i1.1517

Mujieb, M., Ismail, A., & Syafi'ah. (2009). Ensiklopedia Tasawuf Imam Al Ghazali. Cilandak: Mizan Publika.

Mulawarman, A. D. (2011). Akuntansi Syariah, Teori, Konsep dan Laporan Keuangan. Malang: Bani Hasyim Press.

Mulawarman, A. D. (2014). On Holistic Wisdom Core Datum Accounting: Shifting from Accounting Income to Value Added Accounting. International Journal of Accounting and Business, 22(1), 69-91.

Mustafa, U., & Erald, K. (2016). The Use of Managerial Accounting as a Tool for Decision Making by Manufacturing Companies in Albania. Journal of Accounting, Finance, and Auditing Studies, 2(1), 44-52.

Musthafa, I., & Suparman. (2018). Ruwad Aslimat Wilayat Sunda Fi Al-Qarn Ar-Rabi‘ Asyr Fi Manzhur An-Nushush At-Tarikhiyah. El Harakah: Jurnal Budaya Islam, 20(1), 113-134. https://doi.org/10.18860/el.v20i1.4258

Muzakki, A. (2017). Transmitting Islam through Stories: The Sociology of Production and Consumption of Islam in Novel Literature. Journal of Indonesian Islam, 11(1), 59-76. https://doi.org/10.15642/JIIS.2017.11.1.59-76

Narullah, A. (2017). Sistem Moneter Islam: Menuju Kesejahteraan Hakiki. HUNAFA: Jurnal Studia Islamika, 13(2), 272-287. https://doi.org/10.24239/jsi.v13i2.440.272-287

Najati, M. (1993). Al Dirasat Al Nafsaniyah Inda Al ulama Al Muslimin. Kairo: Human Resources Academy.

Nasuhi, H. (2017). Shakhṣīyat Sunan Kalijaga Fī Taqālīd Mataram Al-Islāmīyah. Studia Islamika, 24(1), 151-184. https://doi.org/10.15408/sdi.v24i1.5222

Nguyen, M., & Ingalls, M. (2013). Introduction: Al-Qushayrī and His Legacy. Journal of Sufi Studies, 2(1), 1-6. https://doi.org/10.1163/22105956-12341247

Nicola, B. D. (2014). The Ladies of Rūm: A Hagiographic View of Women in Thirteenth- and Fourteenth-Century Anatolia. Journal of Sufi Studies, 3(2), 132-156. https://doi.org/10.1163/22105956-12341267

Nurkhalis. (2015). Positifikasi Asketisme dalam Islam dengan Pendekatan Paradigma Klasik dan Modern. MIQOT: Jurnal Ilmu-ilmu Keislaman, 39(1), 21-43. https://doi.org/10.30821/miqot.v39i1.37

Nurunnabi, M. (2018). Accounting for Accountability: A Critical Reflection on the Private Higher Education in Bangladesh. Administration & Society, 50(3), 429–470. https://doi.org/10.1177/0095399715587523

Nyamori, R., & Gekara, V. (2016). Performance Contracting and Social Capital (Re)Formation: A Case Study of Nairobi City Council in Kenya. Critical Perspective on Accounting, 40, 45-62. https://doi.org/10.1016/j.cpa.2015.06.004

Oghuvwu, M. V., & Omoye, A. S. (2016). Determinants of Balanced Scorecard Adoption: A Review of Perspectives. British Journal of Economics, Management & Trade, 15(3), 1-11. https://doi.org/10.9734/BJEMT/2016/29290

Osório, A. (2017). Self-Interest and Equity Concerns: A Behavioural Allocation Rule for Operational Problems. European Journal of Operational Research, 261(1), 205-213. https://doi.org/10.1016/j.ejor.2017.01.034

Pedrag, K. [2017]. Self-Interest and Greed: Is the Homo Economicus Unethical? Sociološki Pregled, 51(2), 343-362. https://doi.org/ doi:10.5937/socpreg1702343K

Pavlakos, G. (2017), From a Pluralism of Grounds to Proto‐Legal Relations: Accounting for the Grounds of Obligations of Justice. Ratio Juris, 30(1), 59-74. https://doi.org/10.1111/raju.12152

Pekkanen, P., & Niemi, P. (2013). Process Performance Improvement in Justice Organizations Pitfalls of Performance Measurement. International Journal Production Economics, 143, 605-611. https://doi.org/10.1016/j.ijpe.2012.08.009

Peračković, K. (2016). The Social Role of Scientists Today: Scientist as Homo Economicus and Homo Sociologicus versus Homo Academicus Universalis. Filozofska Istraživanja, 36(3), 581-593. https://doi.org/10.21464/fi36311

Perkiss S., & Tweedie, D. (2017). Social Accounting into Action: Religion as ‘Moral Source’. Social and Environmental Accountability Journal, 37(3), 174-189. https://doi.org/10.1080/0969160X.2017.1312473

Pribadi, M. (2014). Ibn Khaldūn’s Social Thought on Bedouin and Ḥaḍar. Al-Jami'ah: Journal of Islamic Studies, 52(2), 417-433. https://doi.org/10.14421/ajis.2014.522.417-433

Retsikas, K. (2017). The Gift of Future Time: Islamic Welfare and Entrepreneurship in 21st Century Indonesia. South East Asia Research, 25(3), 284-300. https://doi.org/10.1177/0967828X17719761

Richardson, C., Sinha, L., & Yaapar, M. S. (2014) Work Ethics from the Islamic and Hindu Traditions: in Quest of Common Ground. Journal of Management, Spirituality & Religion, 11(1), 65-90. https://doi.org/10.1080/14766086.2013.801025

Roberts, J., & Jones, M. (2009). Accounting for Self Interest in the Credit Crisis. Accounting, Organizations and Society, 34(6-7), 856-867. https://doi.org/10.1016/j.aos.2009.03.004.

Rodrigues, C. T. (2017). The Vagueness of the Muse—The Logic of Peirce’s Humble Argument for the Reality of God. Sophia, 56(2), 163-182. https://doi.org/10.1007/s11841-017-0610-0

Roslender, R., Marks, A., & Stevenson, J. (2015). Damned If You Do, Damned If You Don't: Conflicting Perspectives on The Virtues of Accounting for People. Critical Perspectives on Accounting, 27, 43-55. https://doi.org/10.1016/j.cpa.2014.06.002

Russell, S., Milne, M. J., & Dey, C. (2017). Accounts of Nature and the Nature of Accounts: Critical Reflections on Environmental Accounting and Propositions for Ecologically Informed Accounting. Accounting, Auditing & Accountability Journal, 30(7), 1426-1458. https://doi.org/10.1108/AAAJ-07-2017-3010

Rutherford, B. (2013). A Pragmatist Defence of Classical Financial Accounting Research. Abacus: Journal of Accounting, Finance, and Business Studies, 49(2), 197-218. https://doi.org/10.1111/abac.12003

Sadr, S. K. (2015). The Role of Human Capital in Economic Development of the Earliest Islamic period. International Journal of Islamic and Middle Eastern Finance and Management, 8(4), 398-417. https://doi.org/10.1108/IMEFM-12-2014-0122

Saleh, F. (2011). Revitalisasi Nilai-nilai Moral Keagamaan dalam Merespon Realitas Zaman. ISLAMICA: Jurnal Studi Keislaman, 6(1), 134-152. https://doi.org/10.15642/islamica.2011.6.1.134-152

Saqid, M. (2015). A Guide To Prayer in Islam. Riyadh: Ministry of Islamic Affairs and Endowment and Call and Guidance.

Sarea, A. M., & Hanefah, M. M. (2013). The Need of Accounting Standards for Islamic Financial Institutions: Evidence from AAOIFI. Journal of Islamic Accounting and Business Research, 4(1), 64-76. https://doi.org/10.1108/17590811311314294

Seal, W., & Ye, L. (2014). The Balanced Scorecard and the Construction of a Management Control Discourse. Journal of Accounting & Organizational Change, 10(4), 466-485. https://doi.org/10.1108/JAOC-10-2012-0098

Senarath, S., & Patabendige. (2015). Balance Scorecard: Translating Corporate Plan into Action A Case Study on University of Kelaniya Sri Lanka. Procedia Social and Behavioral Science, 172, 278-285. https://doi.org/10.1016/j.sbspro.2015.01.365

Shaw, J. J. A. (2015). From Homo Economicus to Homo Roboticus: An Exploration of the Transformative Impact of the Technological Imaginary. International Journal of Law in Context, 11(3), 245-264. https://doi.org/10.1017/S1744552315000130

Shihab, M. (2011). Tafsir Al Mishbah Pesan, Kesan, dan Keserasian Al Quran (Volume 1). Jakarta: Lentera Hati.

Siavoshi, K., & Muhammadi, J. (2016). A Comparative Study of the Concept of Seeing God in the Holy Qurʾan from the Viewpoints of Imam Khomeini and ʿAllāmah Ṭabāṭabāʾī. Journal of Shi'a Islamic Studies, 9(3), 257-271. https://doi.org/10.1353/isl.2016.0023

Sitorus, J. H. E., Triyuwono, I., & Kamayanti, A. (2017). Homo Economicus vis a vis Homo Pancasilaus: A Fight against Positive Accounting Theory. Pertanika Journal of Social Science and Humanities, 25(S), 311-320.

Smith, A. (1761). Theory of Moral Sentiments (Volume 2). London: Strand & Edinburgh.

Suharto, T. (2017). Indonesianisasi Islam: Penguatan Islam Moderat dalam Lembaga Pendidikan Islam di Indonesia. Al-Tahrir: Jurnal Pemikiran Islam, 17(1), 155-178. doi:https://doi.org/10.21154/altahrir.v17i1.803

Sunhaji, S. (2017). Between Social Humanism and Social Mobilization: The Dual Role of Madrasah in the Landscape of Indonesian Islamic Education. Journal of Indonesian Islam, 11(1), 125-144. https://doi.org/10.15642/JIIS.2017.11.1.125-144

Suyudi, M. (2013). Konsep Quardrangle Bottom Line (QBL) dalam Praktik Sustainability Reporting Dimensi “Spiritual Performance”. Jurnal Akuntansi Multiparadigma, 3(1), 1-14. httpa://doi.org/10.18202/jamal.2012.04.7148

Swazo, N. K. (2018). Jihadists “Wrong Themselves” Morally: An Islamic-Aristotelian Interpretation. Ilahiyat Studies: A Journal on Islamic and Religious Studies, 9(1), 7-40. https://doi.org/10.12730/13091719.2018.91.172

Tampubolon, I. (2013). Struktur Paradigmatik Ilmu-Ilmu Keislaman Klasik: Dampaknya terhadap Pola Pikir, Sikap, dan Perilaku Keberagamaan. MIQOT: Jurnal Ilmu-ilmu Keislaman, 37(2), 272-289. https://doi.org/10.30821/miqot.v37i2.83

Toms, J. S. (2010). Calculating Profit: A Historical Perspective on the Development of Capitalism. Accounting, Organizations and Society, 35(2), 205-221. https://doi.org/10.1016/j.aos.2009.06.002

Triani, N., & Satyawan, M. (2016). Memaknai Sisi Akuntansi dari Sumbangan Keagamaan Masyarakat Hindu Bali. Jurnal Akuntansi Multiparadigma, 7(2), 240-255. https://doi.org/10.18202/jamal.2016.08.7019

Triyuwono, I. (2013). So, What is Sharia Accounting? Imanensi: Jurnal Ekonomi Manajemen dan Akuntansi Islam, 1(1), 42-50.

Triyuwono, I. (2015). Akuntansi Malangan: Salam Satu Jiwa dan Konsep Kinerja Klub Sepak Bola. Jurnal Akuntansi Multiparadigma, 6(2), 290-303. https://doi.org/10.18202/jamal.2015.08.6023

Triyuwono, I. (2016). Taqwa: Deconstructing Triple Bottom Line (TBL) to Awake Human's Divine Consciusness. Pertanika Social Sciences and Humanities, 24(S), 89-104.

Ubaidillah. (2015). Surat Dakwah Nabi Muhammad SAW (Analisis Tematik atas Surat-Surat Nabi Muhammad kepada Para Raja). IBDA`: Jurnal Kajian Islam dan Budaya, 13(1), 28-46. https://doi.org/10.24090/ibda.v13i1.487

Upton, D., & Arrington, C. (2012). Implicit Racial Prejudice Against African-Americans in Balanced Scorecard Performance Evaluations. Critical Perspectives on Accounting, 23, 281-297. https://doi.org/10.1016/j.cpa.2012.01.002

Velayutham, S. (2014). "Conventional” Accounting vs “Islamic” Accounting: The Debate Revisited". Journal of Islamic Accounting and Business Research, 5(2), 126-141. https://doi.org/10.1108/JIABR-05-2012-0026

Vesty, G., & Brooks, A. (2017). St George Hospital: Flexible Budgeting, Volume Variance, and Balanced Scorecard Performance Measurement. Issues in Accounting Education, 32(3), 103-116. https://doi.org/10.2308/iace-51588

Villiers, C., & Sharma, U. (2017). A Critical Reflection on the Future of Financial, Intellectual Capital, Sustainability and Integrated Reporting. Critical Perspectives on Accounting. https://doi.org/10.1016/j.cpa.2017.05.003.

Vosselman, E. (2014). The ‘Performativity Thesis’ and Its Critics: Towards a Relational Ontology of Management Accounting. Accounting and Business Research, 44(2), 181-203. https://doi.org/10.1080/00014788.2013.856748

Wahab, M. A., Quazi, A., & Blackman, D. (2016). Measuring and Validating Islamic Work Value Constructs: An Empirical Exploration Using Malaysian Samples. Journal of Business Research, 69(10), 4194-4204. https://doi.org/10.1016/j.jbusres.2016.03.005

Wanderley, C., & Soeiro, T. (2016). Institutional Contradiction and the Balanced Scorecard: A Case of Unsuccessful Change. Revista Universo Contábil, 12(1), 45-65. https://doi.org/10.4270/ruc.2016103

Wilkinson, B. R., & Hurden, C. H. (2015). Inducing Structural Change in Academic Accounting Research. Critical Perspectives on Accounting, 26, 23-36. https://doi.org/10.1016/j.cpa.2014.03.002

Yafiz, M. (2016). Doing Business in the House of God: Negotiation Space between Worship and Economics on Friday Prayer. IBDA`: Jurnal Kajian Islam dan Budaya, 14(2), 277-292. https://doi.org/10.24090/ibda.v14i2.679

Yasmin, S., Ghafran, C., & Haniffa, R. (2018). Exploring De-Facto Accountability Regimes in Muslim NGOs. Accounting Forum, 42(3), 235-247. https://doi.org/10.1016/j.accfor.2018.07.002

Zakiyah, Z. (2011). Islamic Welfare System Dealing with the Poor in Rural Area. Indonesian Journal of Islam and Muslim Societies, 1(1), 37-67. https://doi.org/10.18326/ijims.v1i1.37-67

Zhang, E., & Andrew, J. (2016). Rethinking China: Discourse, convergence and fair value accounting. Critical Perspectives on Accounting, 36, 1-21. https://doi.org/10.1016/j.cpa.2015.09.002




DOI: http://dx.doi.org/10.18202/jamal.2018.04.9024

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Diana Nurindrasari, Iwan Triyuwono, Aji Dedi Mulawarman

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