TOWARDS A PROPHETIC CIVILIZATION THROUGH ISLAMIC COSMOLOGY OF ACCOUNTING

Amelia Indah Kusdewanti, Husnul Hatimah

Abstract


Abstrak – Menuju Peradaban Profetik melalui Akuntansi Berbasis Kosmologi Islam

Tujuan Utama - Artikel ini bertujuan untuk membangun landasan filosofi baru bagi realitas akuntansi yang berakar pada kosmologi Islam.

Metode – Artikel ini menggunakan metode jalan sufi yang ada di teori ketundukan. Penulis menggunakan data-data yang berasal dari referensi berupa buku dan artikel ilmiah tentang kosmologi Islam dan akuntansi.

Temuan Utama - Realitas akuntansi yang terfragmentasi dan yang hanya mengandalkan ekonomi akhirnya dibangun kembali dengan menggunakan realitas kosmologis. Sehingga, akuntansi memiliki konektivitas yang dinamis dan saling mempengaruhi antara nilai-nilai politik, ekonomi, sosial, budaya, dan agama, mewujudkan haqiqah yang berakar pada tauhid. Oleh karena itu, akuntansi menundukkan dimensi material, dan berorientasi pada tujuan imanen.

Implikasi Teori dan Kebijakan - Artikel ini berimplikasi pada landasan pengetahuan akuntansi berdasarkan realitas kosmologis. Bentuk teori akuntansi hingga laporan keuangan berorientasi kepada kesejahteraan bersama.

Kebaruan Penelitian – Kebaruan artikel ini adalah penggunaan pandangan kosmologi Islam sebagai dasar konstruksi realitas akuntansi.

 

Abstract – Towards a Prophetic Civilization through Islamic Cosmology of Accounting

The Main Purpose - This article aims to build a new philosophical foundation for the accounting reality rooted in Islamic cosmology.

Method – This article uses the Sufi path method in the submission theory. We use data from references in books and scientific articles about Islamic cosmology and accounting.

Main Findings - The accounting reality that was fragmented and only relied on economics was finally rebuilt using cosmological reality. So, accounting has dynamic connectivity and mutual influence between political, economic, social, cultural, and religious values, realizing haqiqah is rooted in tawhid. Therefore, accounting subordinates the material dimension and is oriented towards immanent goals.

Theory and Practical Implications - This article has implications for the foundation of accounting knowledge based on cosmological reality. Forms of accounting theory and financial reports are oriented towards shared welfare.

Novelty - This article's novelty is that Islamic cosmological views are used to construct accounting reality.


Keywords


accounting; cosmology; death; life

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.2.25

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