AKUNTANSI KELUARGA SAKINAH SEBAGAI MANIFESTASI PENGELOLAAN KEUANGAN RUMAH TANGGA SYARIAH

Rita Yuliana, Achdiar Redy Setiawan, Robiatul Auliyah

Abstract


Abstrak: Akuntansi Keluarga Sakinah sebagai Manifestasi Pengelolaan Keuangan Rumah Tangga Syariah. Penelitian ini mencoba untuk mengeksplorasi bentuk akuntansi dalam keluarga akuntan muslim menuju sakinah. Penelitian ini menggunakan metodologi fenomenologi tauhid. Hasil kajian menemukan bentuk dan pemaknaan akuntansi keluarga yang berada di luar logika akuntansi (konvensional), tetapi berpegang teguh pada nilai-nilai Islam dalam akuntansi syariah yang diyakini. Keluarga akuntan memiliki terminologi akuntansi syariah yang terpaut pada konsep material dan spiritual. Keyakinan mereka berasaskan pada kesadaran tauhid yang paripurna. Nilai sakinah dalam keuangan keluarga terjadi dengan memprioritaskan kebutuhan dharuriyyat, kemudian hajiyyat dan tahsiniyyat.

                                                                                               

Abstract: Sakinah Family Accounting as a Syariah Household Financial Management Manifestation. This study tries to explore the form of accounting in the Muslim accountant family towards Sakinah. This study uses the tawhid phenomenological method. This study finds the form and meaning of family accounting that are outside the logic of conventional accounting but uphold the Islamic values in Islamic accounting that are believed to be. The accountant family has sharia accounting terminology that is linked to material and spiritual concepts. Their belief is based on the complete awareness of monotheism. The value of sakinah in family finances occur by prioritizing the needs of dharuriyyat, then hajiyyat and tahsiniyyat.


Keywords


akuntansi keluarga; akuntan; sakinah; tauhid

References


Alim, M., & Yuliana, R. (2020). Pengenalan Akuntansi Syariah. UTM Press.

Antonides, G., Groot, I. M. D., & Raaij, W. F. V. (2011). Mental Budgeting and the Management of Household Finance. Journal of Economic Psychology, 32(4), 546-555. https://doi.org/10.1016/j.joep.2011.04.001

Baehaqi, A., Birton, M. N. A., & Hudaefi, F. A. (2020). Time Value of Money in Islamic Accounting Practice: A Critical Analysis from Maqāṣid Al-Sharī‘ah. Journal of Islamic Accounting and Business Research, 11(9), 2035-2052. https://doi.org/10.1108/JIABR-09-2018-0155

Baihaki, A., & Malia, E. (2018). Arisan dalam Perspektif Akuntansi. Jurnal Akuntansi Multiparadigma, 9(3), 540–561. https://doi.org/10.18202/jamal.2018.04.9032.

Bankovsky, M. (2020). A History of Early Household Economics: Improving the Family's Contribution to Industrial Production and Rationalizing Family Consumption. Oxford Economic Papers, 72(4), 985-1005. https://doi.org/10.1093/oep/gpaa023

Belabes, A. S. (2014). Maqasid Dimensions of Finance in a Complex World: Methodological Comparison between Islamic and Conventional Economic Literature. Journal of King Abdulaziz University, Islamic Economics, 27(3), 45-96. https://doi.org/10.4197/Islec.27-3.2

Bogan, V. L. (2013). Household Investment Decisions and Offspring Gender: Parental Accounting, Applied Economics, 45(31), 4429-4442. https://doi.org/10.1080/00036846.2013.788782

Brewer, M., & Wren-Lewis, L. (2016). Accounting for Changes in Income Inequality: Decomposition Analyses for the UK, 1978-2008. Oxford Bulletin of Economics and Statistics, 78(3), 289-322. https://doi.org/10.1111/obes.12113

Carlsson-Wall, M., Kraus, K., Lund, M., & Sjögren, E. (2016). ‘Accounting Talk’ through Metaphorical Representations: Change Agents and Organisational Change in Home-Based Elderly Care. European Accounting Review, 25(2), 215-243. https://doi.org/10.1080/09638180.2014.992921

Carmona, S., & Ezzamel, M. (2016). Accounting and Lived Experience in the Gendered Workplace. Accounting, Organizations and Society, 49, 1–8. https://doi.org/10.1016/j.aos.2015.11.004

Choudhury, M. A. (2018a). Micro-Money, Finance and Real Economy Interrelationship in the Framework of Islamic Ontology of Unity of Knowledge and the World-System of Social Economy. International Journal of Social Economics, 45(2), 445-462. https://doi.org/10.1108/IJSE-11-2016-0340

Choudhury, M. A. (2018b). Tawhidi Islamic Economics in Reference to the Methodology Arising from the Qurʾān and the Sunnah. ISRA International Journal of Islamic Finance, 10(2), 263-276. https://doi.org/10.1108/IJIF-02-2018-0025

Cifuentes, R., Margaretic, P., & Saavedra, T. (2020). Measuring Households' Financial Vulnerabilities from Consumer Debt: Evidence from Chile. Emerging Markets Review, 43, 66-77. https://doi.org/10.1016/j.ememar.2020.100677

Cunha, M. R., Lambrecht, B. M., & Pawlina, G. (2011). Household Liquidity and Incremental Financing Decisions: Theory and Evidence. Journal of Business Finance & Accounting, 38(7), 1016-1052. https://doi.org/10.1111/j.1468-5957.2011.02248.x

Eika, L., Mogstad, M., & Zafar, B. (2019). Educational Assortative Mating and Household Income Inequality. Journal of Political Economy, 127(6), 2795-2835. https://doi.org/10.1086/702018

Febi, & Budiman, I. (2017). Pembangunan Ekonomi Keluarga Perspektif Islam (Studi Analisis Keluarga Nelayan Kota Lhokseumawe). Jurnal Ekonomi dan Bisnis Islam, 1(1), 12-35. https://doi.org/10.32505/v4i1.1235

Figari, F., Immervoll, H., Levy, H., & Sutherland, H. (2011). Inequalities within Couples in Europe: Market Incomes and the Role of Taxes and Benefits. Eastern Economic Journal, 37(3), 344-366. https://doi.org/10.1057/eej.2009.48

Gerhard, P., Gladstone, J. J., & Hoffmann, A. O. I. (2018). Psychological Characteristics and Household Savings Behavior: The Importance of Accounting for Latent Heterogeneity. Journal of Economic Behavior and Organization, 148, 66–82. https://doi.org/10.1016/j.jebo.2018.02.013.

Hidayah, N. N., Lowe, A., & Woods, M. (2019). Accounting and Pseudo Spirituality in Islamic Financial Institutions. Critical Perspectives on Accounting, 61, 22-37. https://doi.org/10.1016/j.cpa.2018.09.002

Indriasari, R. (2015). Ketika Sains [Akuntansi] Bertasbih Spirit Cinta. Jurnal Akuntansi Multiparadigma, 6(2), 316-326. https://doi.org/10.18202/jamal.2015.08.6025

Jeacle, I. (2016). The Diet of the Nation: The State, Family Budgets and the 1930s Nutritional Crisis in Britain. Critical Perspectives on Accounting, 38, 54-68. https://doi.org/10.1016/j.cpa.2015.01.015

Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Yayasan Rumah Peneleh.

Kapoor, S. (2019). Entrepreneurship for Economic and Social Empowerment of Women: A Case Study of Self Help Credit Program in Nithari Village, Noida, India. Australasian Accounting, Business and Finance Journal, 13(2), 123-142. https://doi.org/10.14453/aabfj.v13i2.8

Kinsler, J., & Pavan, R. (2011). Family Income and Higher Education Choices: The Importance of Accounting for College Quality. Journal of Human Capital, 5(4), 453-477. https://doi.org/10.1086/663649

Komori, N. (2012). Visualizing the Negative Space: Making Feminine Accounting Practices Visible by Reference to Japanese Women’s Household Accounting Practices. Critical Perspectives on Accounting, 23(6), 451–467. https://doi.org/10.1016/j.cpa.2012.04.006

Larrimore, J. (2014). Accounting for United States Household Income Inequality Trends: The Changing Importance of Household Structure and Male and Female Labor Earnings Inequality. Review of Income and Wealth, 60(4), 683–701. https://doi.org/10.1111/roiw.12043.

Larrimore, J., Burkhauser, R. V., & Armour, P. (2015). Accounting for Income Changes Over the Great Recession Relative to Previous Recessions: The Impact of Taxes and Transfers. National Tax Journal, 68(2), 281-318. https://doi:10.17310/ntj.2015.2.03

Li, C. (2018). China’s Household Balance Sheet: Accounting Issues, Wealth Accumulation, and Risk Diagnosis. China Economic Review, 51, 97–112. https://doi.org/10.1016/j.chieco.2018.04.012.

McLaren, J., Yeo, A., & Sweet, M. (2016). Australia is Facing a Housing Affordability Crisis: Is the Solution to This Problem the Singapore Model of Housing? Australasian Accounting, Business and Finance Journal, 10(4), 43-62. https://doi.org/10.14453/aabfj.v10i4.4

Miley, F. M., & Read, A. F. (2016). Spies, Debt and the Well-Spent Penny: Accounting and the Lisle Agricultural Estates 1533–1540. Accounting History Review, 26(2), 83-105. https://doi.org/10.1080/21552851.2016.1187638

Mulyani, S., & Budiman, N. A. (2018). Pentingnya Akuntansi Rumah Tangga dalam Meningkatkan Hidup Islami. Equilibrium: Jurnal Ekonomi Syariah, 6(2), 206–216. https://doi.org/10.21043/equilibrium.v6i2.3707

Musdalifa, E., & Mulawarman, A. D. (2019). Budaya Sibaliparriq dalam Praktik Household Accounting. Jurnal Akuntansi Multiparadigma, 10(3), 413-432. https://doi.org/10.21776/ub.jamal.2019.10.3.24

Pandey, A. (2018). Micro Study of Low-Income Households in India: A Poverty Expectation Hypothesis? Qualitative Research in Financial Markets, 10(1), 2-14. https://doi.org/10.1108/QRFM-12-2016-0051

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

Raharjo, A. P., & Kamayanti, A. (2015). Household Accounting Values and Implementation: An Interpretive Study. The Indonesian Journal of Accounting Research, 18(1), 74-96. https://doi.org/10.33312/ijar.365

Rangel, G. J., Ng, J. W. J., Murugasu, T. T., & Poon, W. C. (2019). Measuring Malaysian Housing Affordability: The Lifetime Income Approach. International Journal of Housing Markets and Analysis, 12(5), 966-984. https://doi.org/10.1108/IJHMA-02-2019-0023

Ruslan, M., & Alimuddin, A. (2012). Makrifat Akuntansi, Determinasi Puncak Perjalanan Spiritualitas Akuntansi: Suatu Tinjauan Ontologis. Jurnal Akuntansi Multiparadigma, 3(3), 357-367. https://doi.org/10.18202/jamal.2012.12.7167

Tammani, L., & Mukhlisin, M. (2018). Sakinah Finance. Tinta Medina.

Telyukova, I. A. (2013). Household Need for Liquidity and the Credit Card Debt Puzzle. Review of Economic Studies, 80(3), 1148–1177. https://doi.org/10.1093/restud/rdt001

Walker, S. P. (2015). Accounting and Preserving the American Way of Life. Contemporary Accounting Research, 32(4), 1676-1713. https://doi.org/10.1111/1911-3846.12128

Yang, Y., Zhang, C., & Yan, Y. (2019). Does Religious Faith Affect Household Financial Market Participation? Evidence from China. Economic Modelling, 83, 42-50. https://doi.org/10.1016/j.econmod.2019.10.023




DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.3.28

Refbacks

  • There are currently no refbacks.


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