Kajian Kritis Feminist Posmodernis dalam Formulasi Aset Mental Organisasi Feminis Religius
Abstract: The aim of this
research is to explore the meaning of assets in context of syariah accounting theory.
This research uses critical paradigm as one of methodology in the qualitative
method. The exploration is conducted by the board of leader “Persyarikatan
Aisyiyah”as religious organi-zation. It is in line with the purpose in syariah
accounting theory to gaining God Consciousness in the accountant self. The
results of the research find out different assets meaning. This is compatible
with reality hierarchy in Syariah Accounting Theory that claiming not only
material but also psychical (men-tal)
reality. By participant
observation and interview,
this research find
out some form
that knowing as mental assets. This kind of meaning appear in Aisyiyah board of leader which is meant by
activator doing religion order, in the form of wish or desire to do God’s order
– Amar Ma’ruf Nahi Munkar (AMNM)- which is force Aisyiyah leader to do Altruism
social action. This kind of assets are expected to be appear to reduce
destruction as consequence modern accounting masculinity that claim asset
meaning only as material one.
Penulis: Suryan Widati, Iwan
Triyuwono, Eko Ganis Sukoharsono
Kode Jurnal: jpakuntansidd120014
