ISLAMIC ACCOUNTING AND THE PSYCHOLOGICAL IMPACT OF RIBA

Achmad Soediro, Rasyid Redho, Media Kusumawardani, Muhammad Farhan, Fardinant Adhitama

Abstract


Abstrak - Akuntansi Islam dan Dampak Psikologi Riba

Tujuan Utama - Penelitian ini bertujuan untuk menjelaskan bagaimana pengalaman dan perasaan manajemen yang mengalami fenomena riba dan bagaimana Islam menjelaskannya.

Metode - Penelitian ini menggunakan metode wawancara dan analisis tematik. Sejumlah pihak yang aktif atau pernah bekerja di bank konvensional menjadi informan dalam penelitian ini.

Temuan Utama - Para bankir Muslim mengalami fenomena psikologi yang terkait dengan psikologi fisiologis, kognitif, dan spiritual. Mereka mengalami gangguan pandangan dunia dan keterbelahan kepribadian. Setelah itu mereka merasa hanya mendapatkan istidraj.

Implikasi Teori dan Kebijakan – Riba memiliki implikasi negatif pada sisi psikologi pelaku dan menjadi dalil aqli dari kebenaran Islam tentang riba. Pemahaman dan pengamalan sudut pandang Islam dan maqasid syariah yang utuh dapat menghindarkan dari “psikologi riba”.

Kebaruan Penelitian – Penelitian ini menggali hikmah pengharaman riba dari sisi psikologi yang belum tereksplorasi sebagai jalam masuk kepada studi akuntansi keprilakuan Islam.


Abstract - Islamic Accounting and the Psychological Impact of Riba

Main Purpose - This study aims to explain the experiences and feelings of management who experience the phenomenon of riba and how Islam explains it.

Method - This study uses interviews and thematic analysis. Several parties who are active or have worked in conventional banks become informants in this study.

Main Findings - Muslim bankers experience psychological phenomena related to physiological, cognitive, and spiritual psychology. They experience worldview disorders and split personalities. After that, they feel they only get "istidraj".

Theory and Practical Implications - Riba has negative implications on the psychological side of the offender and becomes the empirical argument ("dalil aqli") of the truth of Islam. A complete understanding and point of view of Islamic practice and maqasid sharia can prevent us from "riba psychology."

Novelty – This research explores the wisdom of prohibiting riba from a psychological perspective that has not been explored as an entry point into the study of Islamic behavioral accounting.


Keywords


accountants; istidraj; maqasid shariah; riba

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.1.02

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