KONSEP AKUNTANSI SYARIAH PADA BUDAYA MAHAR

Yuyanti Rahman, Sahmin Noholo, Ivan Rahmat Santoso

Abstract


Abstrak: Konsep Akuntansi Syariah pada Budaya Mahar. Penelitian ini bertujuan untuk menggali konsep akuntansi syariah dalam budaya mahar. Penelitian ini menggunakan pemikiran burhani sebagai metode. Dalam penelitian ini ditemukan bahwa mahar dalam akuntansi syariah dimaknai sebagai harta, kewajiban, ekuitas, pendapatan, dan beban. Hal ini berakar dari tradisi yang berlaku di masyarakat dalam penerapan unsur-unsur akuntansi syariah dalam budaya mahar. Pengaruh makna, syariah (fiqh) ataupun budaya berdampak pada perbedaan dari segi definisi, jenis, tujuan dan status kepemilikan. Makna budaya mahar dalam akuntansi syariah merefleksikan peran akuntansi yang berbasiskan nilai-nilai religius.

 

Abstract: The Islamic Accounting Concept in Dowry Culture. This study aims to explore the concept of Islamic accounting in the dowry culture. This research uses Burhani's thinking as a method. This study finds that dowry in Islamic accounting is defined as assets, liabilities, equity, income, and expenses. The definition was rooted in the prevailing tradition in society in the application of elements of Islamic accounting in the dowry culture. The influence of meaning, sharia (fiqh) and culture impacts differences in terms of definition, type, purpose, and ownership status. The meaning of dowry culture in Islamic accounting reflects the role of accounting based on religious values.


Keywords


ekuitas; kearifan lokal; pendapatan; fiqh

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DOI: http://dx.doi.org/10.18202/jamal.2019.04.10005

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