Rita Yuliana, Achdiar Redy Setiawan, Robiatul Auliyah


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.


akuntansi keluarga; akuntan; sakinah; tauhid

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


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