AKUNTANSI “SIRRUN”: MENYINGKAP STANDAR AKUNTANSI INTERNASIONAL BERBASIS AJARAN TASAWUF SYAIKHONA KHOLIL

Mohamad Djasuli, Achmad Fawaid Asad, Gita Arasy Harwida, Achdiar Redy Setiawan

Abstract


Abstrak – Akuntansi “Sirrun”: Menyingkap Standar Akuntansi Internasional Berbasis Ajaran Tasawuf Syaikhona Kholil

Tujuan Utama – Tujuan kajian ini adalah untuk menyingkap nilai di balik standar akuntansi internasional merujuk pada ajaran tasawuf Syaikhona Kholil

Metode – Kajian ini dilakukan dengan menggali pemikiran tasawuf Syaikhona Kholil. Selain itu, penulis meminta petunjuk Tuhan melalui salat, zikir, dan tawasul.

Temuan Utama – Hasil penelitian menunjukkan bahwa standar akuntansi internasional ditujukan lebih untuk pemenuhan kepentingan stakeholders. Akuntansi ”Sirrun” menawarkan konsep yang lebih holistik. Akuntansi harus mencerminkan fakta yang tidak hanya mengungkap sesuatu yang fisikal, namun juga nilai-nilai yang tak tampak.

Implikasi Teori dan Kebijakan – Rekonstruksi standar akuntansi perlu berpijak pada landasan spiritualitas untuk menciptakan keseimbangan antara tradisi keilmuan dan tarikat religiusitas. Keseimbangan ini diharapkan mampu menyingkap sesuatu yang abstrak dan tersembunyi (mukasyafah) atas realitas akuntansi yang disajikan.

Kebaruan Penelitian – Akuntansi “Sirrun” menyediakan landasan nilai bagi penciptaan standar akuntansi yang lebih holistik.

 

Abstract - "Sirrun" Accounting: Uncovering International Accounting Standards Based on Syaikhona Kholil Sufism Teachings

Main Purpose - This study aims to uncover the value behind international accounting standards referring to the teachings of Syaikhona Kholil's Sufism.

Method - This study explored Syaikhona Kholil's thoughts on Sufism. In addition, the author sought God's guidance through prayer, dhikr, and "tawasul".

Main Findings - The results show that international accounting standards aim more at fulfilling stakeholders' interests. "Sirrun" accounting offers a more holistic concept. Accounting should reflect facts that reveal not only physical but also invisible values.

Theory and Practical Implications - Reconstruction of accounting standards must be based on the foundation of spirituality to balance scientific tradition and religiosity. This balance is expected to reveal something abstract and hidden ("mukasyafah") in the accounting reality presented.

Novelty - "Sirrun" accounting provides a value foundation for creating more holistic accounting standards.


Keywords


akuntansi “sirrun”; catatan; holistik; standar akuntansi

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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.3.39

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