REKONSTRUKSI TEKNOLOGI INTEGRALISTIK AKUNTANSI SYARI’AH: SHARFATE VALUE ADDED STATEMENT
ABSTRACT: The objective of the
research is to formulate Shari’ate Value Added Statement. Formulation is
conducted by utilizing Integrated Islamic Hyperstructuralism Methodology. In
that methodology, conventional concept of value added and Baydoun and Willett’s
(1994) concept of value added are refined by Shari’ate Accounting. The result
is then refined by Islamic Technosystem to generate Shari ’ate Value Added
Statement. The major result shows that zakat becomes a substance of Shari’ate
Value Added. This means that Shari’ate Value Added is actually economic
(physical) value added (zaka) which is always purificated spiritually
(tazkiyah). The purificated economic value added (zaka) is called as zakka (or
it is the same as Shari ’ate Value Added). Both zakka and tazkiyah is extracted
from the values and concepts of Abd’ Allah and Khalifatullah fil ardh. The
consequence of the major result are : (1) that the sources of value added in
the Shari’ate Value Added Statement should be acquired based on God’s commands (halal,
thoyib and eliminating riba,), and (2) the distributions of the value added
should be based on mashlaha and ‘Adalah (God ’s Justice).
Keywords: Integrated Islamic Hyperstructuralism Methodology,
Shari’ate Value Added, Shari’ate Value Added Statement, Tazkiyah, Abd’ Allah,
Khalifatullah fil Ardh
Penulis: Aji Dedi Mulawarman,
Iwan Triyuwono, Unti Ludigdo
Kode Jurnal: jpakuntansidd070040
