MANIFESTASI SURAH AL-KAHFI PADA PRAKTIK AKUNTANSI MANAJEMEN PERKEBUNAN SYARIAH

Lince Bulutoding, Sitti Salmah Sharon

Abstract


Abstrak – Manifestasi Surah Al-Kahfi pada Praktik Akuntansi Manajemen Perkebunan Syariah

Tujuan Utama – Penelitian ini berupaya mengeksplorasi pandangan petani terkait akuntansi manajemen perkebunan berbasis Surah Al-Kahfi.

Metode – Penelitian ini menggunakan metode wawancara dan analisis metafora Surah Al-Kahfi ayat 39. Informan penelitian ini adalah konsultan, pemilik  dan pengelola perkebunan.

Temuan Utama - Hasil penelitian menunjukkan bahwa lima poin dalam Surah Al-Kahfi ayat 39 dan pandangan pengelola perkebunan dapat digunakan sebagai dasar konsep akuntansi manajemen syariah. Konsep tersebut meliputi nilai ketauhidan, amanah, muhasabah, qanaah, dan keberkahan. Adapun pengelolaan akuntansi perkebunan berbasis syariah bersandar kepada tanggung jawab kepada Tuhan, alam semesta, dan manusia.

Implikasi Teori dan Kebijakan – Temuan penelitian ini dapat menjadi rujukan dalam pengelolaan akuntansi perkebunan berbasis syariah. Selain itu, penelitian ini menyarankan negara-negara berkembang mempromosikan penelitian inovatif tentang pengelolaan perkebunan untuk memenuhi perkembangan ilmiah dan teknologi global.

Kebaruan Penelitian – Penelitian ini menawarkan konsep  akuntansi manajemen perkebunan syariah berbasis Surah Al-Kahfi ayat 39.

 

Abstract – The Surah Al-Kahf Manifestation in Sharia Plantation Management Accounting Practice

Main Purpose – This study seeks to explore the views of farmers regarding plantation management accounting based on Surah Al-Kahf.

Method – This study uses interviews and symbolic analysis of Surah Al-Kahf verse 39. The informants are consultants, plantation owners, and managers.

Main Findings - The study shows that the five points in Surah Al-Kahf verse 39 and the views of plantation managers can be used as the basis for the concept of sharia management accounting. The concept includes the values of monotheism, trust, “muhasabah”, “qanaah”, and blessing. The management of sharia-based plantation accounting relies on responsibility to God, the universe, and humans.

Theory and Practical Implications – The findings of this study can become a reference in sharia-based plantation management accounting. In addition, this study suggests developing countries promote innovative research on plantation management to meet global scientific and technological developments.

Novelty – This study offers the concept of Islamic plantation management accounting based on Surah Al-Kahf verse 39.


Keywords


akuntansi; amanah; ketauhidan; perkebunan

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.1.12

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