MEMAHAMI KONSEP KEMANUNGGALAN DALAM AKUNTANSI: KRITIK ATAS UPAYA MENDEKONSTRUKSI AKUNTANSI KONVENSIONAL MENUJU AKUNTANSI SYARIAH DALAM BINGKAI TASAWUF
Abstract: Until now, have not
many Shari’ah accounting researchers and thinkers who perform critical review
of the various Shari’ah accounting concepts. This paper done in order to view
critically one of Shari’ah accounting concepts, that is manunggaling kawulo gusti.
This concepts is to symbolize or representate of the pairs of epistemology.
This symbolizasion is not precise because of these two things have
difference understanding. The pairs of epistemology to point out
combinationfrom two differences characteristic, but have same level whereas
manunggaling kawulo gusti need to united and disolved from these two
differences characteristic and level.
Because of that, in principle to describe reality of accountancy that
holistic characteristic,we must give two characteristic like
egoistic-altruistic, masculine-feminin, materialistic-spiritualistic etc in
same level and isn’t disolved each other to or change one of other.
Penulis: Agung Budi Sulistiyo
Kode Jurnal: jpakuntansidd1000194
