DILEMA PENERIMAAN TIME VALUE OF MONEY DALAM PRAKTIK AKUNTANSI SYARIAH

Meryana Rizky Ananda, Gugus Irianto, Noval Adib

Abstract


Abstrak – Dilema Penerimaan Time Value of Money dalam Praktik Akuntansi Syariah

Tujuan Utama - Penelitian ini berupaya untuk mengeksplorasi makna time value of money (TVM) dalam praktik akuntansi syariah.

Metode – Fenomenologi transendental dan ekstensi dengan ayat Alquran digunakan sebagai metodologi. Data diperoleh melalui hasil wawancara mendalam terhadap informan praktisi bank syariah dan pakar akuntansi syariah.

Temuan Utama – Penelitian ini menemukan bahwa TVM dimaknai sebagai konsep dan teknis yang tidak diatur dalam rukun murabahah dan bukan merupakan transaksi. Meskipun terdapat beberapa unsur di dalamnya yang bertentangan dengan nilai dalam Alquran, konsep TVM tidak dapat dihukumi haram atau halal. Anuitas juga diyakini lebih mashlahah.

Implikasi Teori dan Kebijakan – Penelitian ini memberikan implikasi bahwa konsep TVM sudah tidak perlu diperdebatkan. Selain itu, kerangka akuntansi syariah dapat menerima konsep TVM dan menggunakan formula anuitasnya asalkan tidak merusak substansi dari transaksinya.

Kebaruan Penelitian – Penelitian memberikan detil penjelasan bagaimana anuitas-TVM dapat dipraktikkan pada akuntansi syariah.

 

Abstract - Dilemma of Acceptance of Time Value of Money in Shariah Accounting Practices

Main Purpose - This study explores the meaning of the time value of money (TVM) in shariah accounting practices.

Method - Transcendental phenomenology and extension with the verses of the Qur'an are used as methods. Shariah bank practitioners and sharia accounting experts are the informants.

Main Findings - This study finds that TVM is interpreted as a concept and a technique that is not regulated in “murabahah” pillar. Even though there are contradictions in the values in the Qur'an, the TVM concept can not be labeled haram or halal. Annuities are also believed to be more “mashlahah”.

Theory and Practical Implications - This study implies that the concept of TVM does not need to be debated. In addition, the shariah accounting framework can accept the TVM concept as long as it does not damage the substance of the transaction.

Novelty - This study provides a detailed explanation of how the TVM-annuity can be practiced in shariah accounting.


Keywords


akuntansi syariah; anuitas; time value of money; transaksi

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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.1.04

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