UNIVERSALISME PERSPEKTIF KHALIFAH UNTUK JIWA AKUNTANSI LINGKUNGAN

Salmah Islamiyah, Sujoko Efferin

Abstract


Abstrak – Universalisme Perspektif Khalifah untuk Jiwa Akuntansi Lingkungan

Tujuan Utama – Studi ini bertujuan untuk mengembalikan makna religius akuntansi dan standarnya dalam konteks pertanggungjawaban lingkungan.

Metode – Studi ini menggunakan konsep manusia sebagai khalifah sebagai metode analisisnya. Wawancara secara mendalam dilakukan terhadap beberapa informan dari berbagai later belakang.

Temuan Utama – Studi ini menunjukkan keterkaitan nilai religiositas akuntansi yang terlupakan dan konsep manusia sebagai khalifah. Manusia diberikan hak dan kewajiban untuk mengelola alam. Hal ini terbawa pada aplikasi PSAK 57 yang dibandingkan dengan GRI Seri 300 dan tindakan perusahaan.

Implikasi Teori dan Kebijakan – Kesadaran khalifah yang memiliki nilai universal dapat mengembalikan nilai religiositas akuntansi. Nilai ini perlu disadari oleh berbagai pihak agar mencapai titik kesadaran yang holistik.

Kebaruan Penelitian – Kebaruan studi ini dapat dilihat dari penggunaan kesadaran khalifah dan nilai universalnya untuk menelaah PSAK 57 dan GRI Seri 300 dalam konteks pertanggungjawaban lingkungan.

 

Abstract – Universalism of Caliph's Perspective for the Soul of Environmental Accounting

Main Purpose – This study aims to restore the religious meaning of accounting and its standards in the context of environmental accountability.

Method – This study uses the concept of man as caliph as a method. In-depth interviews were conducted on several informants from various backgrounds.

Main Findings – This study shows the interrelationship between accounting religiosity and caliph. Humans are given the right and the obligation to manage nature. This interrelationship carried over on the Indonesian Accounting Standard (PSAK) 57 app compared to the GRI Series 300 and the company's actions.

Theory and Practical Implications – The consciousness of a caliph who has universal value can restore the importance of accounting religiosity. This value needs to be realized by various parties to reach a holistic point of awareness.

Novelty - The novelty of this study can be seen from the use of caliphate awareness and its universal value to study PSAK 57 and GRI Series 300 in the context of environmental accountability.


Keywords


akuntansi lingkungan; holistik; islam; khalifah

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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.3.28

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