RIBA VERSUS SEDEKAH SEBAGAI KONSIDERAN TAZKIYAH AKUNTANSI DAN BISNIS

Ahmad Djalaluddin, Dewi Mumpuni

Abstract


Abstrak: Riba versus Sedekah sebagai Konsideran Tazkiyah Akuntansi dan Bisnis. Penelitian ini mengungkap konflik antara sedekah versus riba dalam meraih falah (sejahtera). Penelitian ini menggunakan metode al-huda al-minhaji atas Al-Baqarah 276, yang memadukan qauliyah (normatif) dan kauniyah (empiris). Hasil penelitian menunjukkan bahwa riba bukanlah jalan sejahtera. Riba tak memenuhi syarat sebagai sumber kepemilikan syar`i sehingga tasharruf (tindakan) atas hasil riba menjadi tak bernilai. Fenomena empiris menunjukkan hilangnya sumber daya pelaku riba. Adapun sedekah, secara qauliyah dipandang sebagai instrumen yang konsisten dalam sirkulasi harta untuk membangun falah. Sedekah mampu menjaga kesinambungan bisnis yang bebas riba.

                                                                                                                               

Abstract: Riba versus Shadaqa as Tazkiya Preamble of Accounting and Business. This study reveals conflicts between shadaqa and riba in achieving prosperity. The method used is al-huda al-minhaji, which combined the normative and empirical aspect from Al-Baqarah: 276. The results show that riba isn’t a way of prosperity and didn’t fulfil the qualifications of ownership source in Islam. Therefore all tasharruf thereon become worthless in the world and hereafter. An empirical phenomenon shows that there’s a loss of usurer’s resources. Shadaqa, based on normative aspect, can be seen as a consistent instrument in the assets circulation to build prosperity. It can maintain a free from riba business continuity.


Keywords


riba; sedekah; sejahtera

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DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.3.27

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