SO, WHAT IS SHARIA ACCOUNTING?
Keywords:
sharia accounting, khalifatulllahfilardh, prayer, remembering God, God consciousness
Abstract
Penelitian ini bertujuan mengeksplorasi sifat akuntansi syariah dari sudut pandang fungsi serta tujuannya. Analisis dan sinstesis konseptual dilakukan untuk mendapatkan suatu keunikan dari akuntansi syariah. Berdasarkan perspektif khalifatullah fil ardh, fungsi dan tujuan dari akuntansi syariah melampaui kehidupan duniawi. Akuntansi syariah berfungsi sebagai instrumen doa dan zikir (pengingat Tuhan) untuk membangunkan kesadaran ketuhanan.
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Arif, M. 1985. Toward the shari'ah paradigm of Islamic economics: The beginning of a scientific revolution. The American Journal of Islamic Social Sciences, 2 (1), pp. 79-99.
Bolstad, Richard. 2005. Research on neurolinguistic programming. http://www.transformations.net.nz/trancescript/research-on-nlp.html
Bolstad, Richard. 2006. NLP in purchasing. http://www. Transformations.net.nz/trancescript/sales.html.
Bolstad, Richard. 2008. Healing neurology with NLP. http://www.transformations.net.nz/trancescript/nlp-brain-healing.html
Booth, P. 1993. “Accounting in churches: a research framework and agenda”. Accounting, Auditing & Accountability Journal, Vol. 6 No. 4. pp 37-67.
Davis, D. 2008. The law of attraction in action. New York: A Perigee Book.
Emoto, M. 2005. The true power of water. New York: Atria Books.
Gallhofer, S. and J. Haslam. 2004. “Accounting and liberation theology: Some insights for the project of emancipatory accounting”. Accounting, Auditing & Accountability Journal. Vol. 17. No. 3, pp 382-407.
Gambling, T. and R. A. A. Karim. 1986. “Islam and 'social accounting”. Journal of Business Finance &Accounting,13 (1), pp. 39-50.
Gambling, T. and R. A. A. Karim. 1991. Business and Accounting Ethics in Islam. London: Mansell.
Kamla, R. 2009. “Critical insights into contemporary Islamic accounting”. Critical Perspectives on Accounting, 20, pp. 921–932.
Laughlin, R. 1988. “Accounting in its social context: an analysis of the accounting systems in the Church of England”. Accounting, Auditing & Accountability
Journal, Vol. 1 No. 2, pp 19-42.
Lewis, M.K. 2001.“Islam and accounting”. Accounting Forum, Vol. 25. No. 2, pp. 103-127.
McKernan, J.F. and K.K. MacLullich. 2004. “Accounting, love and justice”. Accounting, Auditing & Accountability Journal, Vol. 17. No. 3, pp. 327-360.
McPhail, K., T. Gorringe, and R. Gray. 2004. “Accounting and theology, an introduction: Initiating a dialogue between immediacy and eternity”. Accounting, Auditing & Accountability Journal. Vol. 17 No. 3, pp. 320-326.
McTaggart, L. 2008. The intention of experiment. London: Harper Element.
Moerman, L. 2006. “People as prophets: liberation theology as a radical perspective on accounting”. Accounting, Auditing & Accountability Journal.Vol. 19. No. 2: 169-185.
Murphy, J. 2006. The Power of Your Subsconscious Mind. London: Pocket Books.
Mustofa, A. 2004. Untuk Apa Berpuasa: Scientific Fasting. Surabaya: Padma Press.
Mustofa, A. 2011 Energi Dzikir Alam Bawah Sadar. Surabaya: Padma Press.
Newberg, A. and M.R. Waldman. 2009. How God changes your brain. New York: Ballantine Books.
Oswald, Y. 2008. Every word has power: switch on your language and turn on your life. New York: Atria Books.
Parker, L. 2001.“Reactive planning in a Christian bureaucracy”. Management Accounting Research.Vol. 12 No. 3, pp 321-56.
Parker, L. 2002.“Budgetary incrementalism in a Christian bureaucracy”. Management Accounting Research. Vol. 13 No. 1, pp 71-100.
Schweiker, W. 1993. Accounting for ourselves: accounting practice and the discourse of ethics. Accounting, Organizations and Society. Vol. 18 No. 2/3: 231-52.
Shearer, T. 2002.“Ethics of accountability: from the for-itself to the for-the-other”. Accounting, Organizations and Society. Vol. 27 No. 6, pp 541-73.
Sulaiman, M. and R. Willett. 2003. Using the Hofstede-Gray framework to argue normatively for an extension of Islamic Corporate Reports. Malaysian Accounting Review, Vol 2 (1).
Tinker, T. 2004. “The Enlightenment and its discontents: antinomies of Christianity, Islam and the calculative sciences”. Accounting, Auditing, and Accountability Journal, Vol. 17, No. 3, pp. 442-475.
Triyuwono, I. 2012. Perspektif, Metodologi, dan Teori Akuntansi Syari’ah. Jakarta: Raja Grafindo Persada.
Van Maanen, J. 1979. “Reclaiming qualitative methods for organisational research: a preface”. Administrative Science Quarterly. Vol. 24. No. 4, pp. 520-526.
Published
2019-05-01
How to Cite
Triyuwono, I. (2019). SO, WHAT IS SHARIA ACCOUNTING?. Imanensi: Jurnal Ekonomi, Manajemen, Dan Akuntansi Islam, 1(1), 42-50. https://doi.org/10.34202/imanensi.1.1.2013.42-50
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Articles
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