Metafora DOA sebagai makna laba dalam perspektif Islam

  • Aldiwanto Landali Universitas Negeri Gorontalo
  • Niswatin Universitas Negeri Gorontalo
  • Nilawaty Yusuf Universitas Negeri Gorontalo
DOI: https://doi.org/10.34202/imanensi.5.2.2020.116-125
Keywords: Profit; Islamic phenomenology; Da'wah; Organization; Trust., Laba; Fenomenologi Islam; Dakwah; Organization; Amanah.

Abstract

This study aims to find the meaning of profit in an Islamic perspective. The approach used is Islamic phenomenology. To explore the Kauliyah verses obtained through the opinions of scholars, Qur'anic interpretations, and hadith scholars, while exploring the kauniyah verses was obtained through business informants. The results of the study found that the meaning of profit in an Islamic perspective is surviving the world's losses by having faith, doing good deeds, preaching and being patient. Faith as the main basis, means the belief that God controls everything in the world, including business movements. Profits are metaphorized as the concept of DOA (Da'wah, Organization and Amanah).

Abstrak

Penelitian ini bertujuan untuk menemukan makna laba dalam perspektif Islam. Pendekatan yang digunakan adalah fenomenologi Islam. Untuk mengeksplorasi ayat-ayat kauliyah diperoleh melalui pendapat ulama, tafsir Qur’an, dan ulama hadist, sedangkan untuk mengeksplorasi ayat-ayat kauniyah diperoleh melalui informan pelaku bisnis. Hasil penelitian menemukan makna laba dalam perspektif Islam adalah selamat dari kerugian dunia dengan beriman, beramal sholeh, berdakwah dan bersabar. Iman sebagai dasar utama, artinya keyakinan bahwa yang mengatur semua yang ada di dunia termasuk pergerakan bisnis adalah Allah. Laba dimetaforakan menjadi konsep DOA (Dakwah, Organization dan Amanah).

Downloads

Download data is not yet available.

References

Al-Attas, Syed Muhammad Al-Naquib. 1995. Prolegomena To The Metaphysics of Islam, An Exposition of The Fundamental Elements of The Worldview of Islam. International Institute of Islamic Thought and Civilization (ISTAC). Kuala Lumpur.

Al-Mahalli, Imam Jalaluddin dan As-Suyuthi. 2007 Tafsir Jalalain. Terjemahan Bahrun. Abu Bakar. Bandung: Sinar Baru Algensindo

Al-Qur’an Hafalan. 2017. Penerbit Cordoba: Bandung

Azmi, Burhanudin, irawan (2018). Memahami Penelitian Kualitatif Dalam Akuntansi. Jurnal Ilmu Akuntansi, Vol.11 No.1, Hal.159–168.

Bader, Mohammed. Khaled., Shamsher Mohamad., Mohamed Ariff., & Taufiq Hassan. (2008). Cost , Revenue , And Profit Efficiency Of Islamic Versus Conventional Banks : International Evidence Using Data Envelopment Analysis. Islamic Economic Studies, 15(2), 24–76.

Ekasari, Kurnia. (2014). Hermeneutika Laba Dalam Perspektif Islam. Jurnal Akuntansi Multiparadigma, 5(1), 67–75.

Fahmi. 2018. Persepsi Petani Garam Terhadap Laba. Skripsi Universitas Negeri Sebelas Maret Surakarta. Tidak Dipublikasi.

Harahap, Syafri Sofyan. 2011. Teori Akuntansi. Edisi Empat. Jakarta: Rajawali Pers.

Husserl, Edmund. 1978. The Crisis of European Sciences and Trancendental Phenomenology: An Introduction to Phenomenological Philosophy. Trans. David Carr. Evanston. Nortwestern University Press.

Ibrahim, Shahul H. Mohd., & Rizal Yaya. (2005). The Emerging Issues On The Objectives And Characteristics Of Islamic Accounting For Islamic Business Organizations. Malaysian Accounting Review, 4(1), 75–92.

Muhadjir, Noeng. 2000. Metodologi Penelitian Kualitatif. Rake Sarasin. Yogyakarta.

Niswatin. 2014. Iman Sabagai Konsep Dasar Penilaian Kinerja Bank Syariah: Studi Fenomenologi Islam. Disertasi Universitas Brawijaya Malang. Tidak Dipublikasi

Niswatin., Iwan Triyuwono., Nurkholis, & Ari Kamayanti. 2015. Konsep Dasar Penilaian Kinerja Bank Syariah, 1–23.

Prabowo, Aan. dan Heriyanto. 2014. Analisis Pemanfaatan Buku Elektronik (E-Book) Oleh Pemustaka Di Perpustakaan SMA Negeri 1 Semarang. Jurnal Ilmu Perpustakaan, 2(2), 1–9.

Sari, Dian Purnama. 2014. Apa Makna “Keuntungan” Bagi Profesi Dokter? Jurnal Akuntansi Multiparadigma, 5(1), 130–138.

Setiawan, Ebta. 2010. Kamus Besar Bahasa Indonesia Versi Offline.

Sumber Buku Literatur : 2018. Pernyataan Standar Akuntansi Keuangan (PSAK), Jakarta : IAI.

Suwardjono. 2012. Teori Akuntansi Perekayasaan Pelaporan Keuangan. Penerbit BPFE. Yogyakarta.

Triyuwono, Iwan. 2001. Akuntansi Syari’ah: Memformulasikan Konsep Laba Dalam Konteks Metafora Zakat. Salemba Empat. Jakarta.

Triyuwono, Iwan. (2001). Metafora Zakat Dan Shari’ah Enterprise Theory Sebagai Konsep Dasar Dalam Membentuk Akuntansi Syari’ah. JAAI, 5(2), 131–145.

Triyuwono, Iwan. 2006. Akuntansi Syariah Perspektif Metodologi dan Teori, Edisi Kedua. Penerbit Raja Grafindo Persada. Jakarta.

Triyuwono, Iwan. 2012. Perspektif, Metodologi, dan Teori Akuntansi Syari’ah. Penerbit Raja Grafindo Press. Jakarta

Ubaidillah, Ahmad., Sri Mulyani., & Dwi Erlin Effendi. (2013). Makna Keuntungan Bagi Pedagang Kaki Lima (Studi pada Pedagang Kaki Lima di Bangsri Jepara). Jurnal Akuntansi & Investasi, 14(1), 65–77.

Published
2020-10-17
How to Cite
Landali, A., Niswatin, & Yusuf, N. (2020). Metafora DOA sebagai makna laba dalam perspektif Islam. Imanensi: Jurnal Ekonomi, Manajemen, Dan Akuntansi Islam, 5(2), 116-125. https://doi.org/10.34202/imanensi.5.2.2020.116-125
Issue
Vol 5 No 2 (2020): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Section
Articles

Copyright (c) 2020 Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Posting Your Article Policy

Understand IMANENSI's article sharing and posting policies for each stage of the article life cycle.

Prior to submission to IMANENSI
Authors may post their article anywhere at any time, including on preprint servers such as arXiv.org. This does not count as a prior publication.

Upon submission to IMANENSI
Authors may share or post their submitted version of the article (also known as the preprint) in the following ways:

  1. On the author’s personal website or their employer’s website
  2. On institutional or funder websites if required
  3. In the author’s own classroom use
  4. On Scholarly Collaboration Networks (SCNs) that are signatories to the International Association of Scientific, Technical, and Medical Publishers’ Sharing Principles (https://www.stm-assoc.org/stm-consultations/scn-consultation-2015/)

The following text should be included on the first page of the submitted article when it first is posted in any of the above outlets: “This work has been submitted to the IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam, http://http://jurnal.fordebi.or.id/index.php/home/index".

Upon acceptance to IMANENSI
If an author previously posted their submitted version of the article in any of the following locations, he or she will need to replace the submitted version with the accepted version of IMANENSI. No other changes may be made to the accepted article.

  1. Author’s personal website
  2. Author’s employer’s website
  3. arXiv.org
  4. Funder’s repository*

Final published article

  1. When the article is published, the posted version should be updated with a full citation to the original of Jurnal IMANENSI: Ekonomi, Manajemen, dan Akuntansi Islam, including DOI. He or she will need to replace the accepted version with the published article version of IMANENSI.
  2. The article will be followed statements on the IMANENSI's copyright notice at http://jurnal.fordebi.or.id/index.php/home/addmenu