MENGGAGAS NERACA SYARI’AH BERBASIS MAAL: KONTEKSTUALISASI ’’KEKAYAAN ALTRUISTIK ISLAMI”
ABSTRACT: The objective of
this research is to formulate Shari 'ate Balance Sheet from the real
transaction and business habitus of Indonesian Moslem Society. Formulation is
conducted by utilising Extension of Integrated Islamic Hyperstructuralism
Methodology. In that methodology, conventional concept of wealth and Baydoun
and Willett’s (1994) balance sheet are refined by Shari’ate Accounting. The
result is then refined by (Islamic) Technosystem and Extension of Pierre
Bourdieu’s Constructivist Structuralism to generate Shari 'ate Balance Sheet.
The major result shows that maal is form of Islamic and Altruistic Wealth. This
means that wealth must: (1) have a holistic values (material, mental and spiritual);
(2) owned by a wider-stakeholders (Allah, direct, indirect, and nature); and
(3) based on shari’ate ways (halal, thoyib and free from riba). The consequence
of the major result are all the elements in the Shari’ate Balance Sheet based
on: (1) obedience (abd’ Allah) assets, liabilities and equities, and (2)
creativity (khalifatullah fil ardh) assets, liabilities and equities.
Keywords: Maal, Islamic and
Altruistic Wealth, SharVate Balance Sheet, Obedience (abd’Allah) elements;
Creativity (khalifatullah fil ardh) elements
Kode Jurnal: jpakuntansidd070047
