ISLAMIC ACCOUNTING: AN OVERVIEW OF IDEOLOGICAL INTERPRETATIONS
Main Article Content
Keywords
Interpretations, Ideological, Islamic Accounting
Abstract
The paper aims to explore the ideological interpretation of Islamic accounting. It is hoped that the results of various interpretations of Islamic accounting are obtained comprehensively. The research method used is qualitative research. Qualitative research is called Participant-Observation because the researcher himself must be the main instrument in collecting data by directly observing the object being examined While the research approach uses a literature study. The results of this study found that there are several views on the interpretation of Islamic accounting ideology. The fragile philosophical foundation of context knowledge is enough to create counter paradigm rivals as a consequence of the scientific revolution (science revolutions) in the form of an alternative paradigm shift due to the failure of the old paradigm to answer a set of problems. The content of the Islamic substance is liberation, making accounting perceived as a treatise.
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References
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Abdurahim, Ahim et al. “Aminullah: Revealing the Spiritual Values in Islamic Transaction”, International Journal of Management and Administrative Sciences, Vol. 4, No. 1, 2016.
Askari, Hossein., Iqbal, Zamir., and Mirakhor, Abbas. Globalization and Islamic Finance: Convergence, Prospects, and Challenges. New York: John Wiley & Sons, 2010.
Berlin, Isaiah. The Crooked Timber of Humanity: Chapters in the History of Ideas. Princeton: Princeton University Press, 2013.
Boud, David., Keogh, Rosemary, and Walker, David. Reflection: Turning Experience into Learning. London: Routledge, 2013.
Burchell, Stuart et al. “The Roles of Accounting in Organizations and Society”, Accounting, Organizations and Society, Vol. 5, No. 1, 1980.
Coronil, Fernando. “Towards a Critique of Globalcentrism: Speculations on Capitalism's Nature”, Public Culture, Vol. 12, No. 2, 2000.
D'Amour, Danielle et al. “The Conceptual Basis for Interprofessional Collaboration: Core Concepts and Theoretical Frameworks”, Journal of Interprofessional Care, Vol. 19. No. 1, 2005.
Engineer, Asghar Ali. Islam dan Teologi Pembebasan, translated by Agung Prihantoro. Yogyakarta: Pustaka Pelajar, 2009.
Giddens, Anthony. The Consequences of Modernity. New York: John Wiley & Sons, 2013.
Gray, Rob. Owen, Dave., and Adams, Carol Adams. “Some Theories for Social Accounting?: A Review Essay and A Tentative Pedagogic Categorization of Theorizations around Social Accounting”, in M. Freedman, and B. Jaggi (eds.), Sustainability, Environmental Performance, and Disclosures. London: Emerald Group Publishing Limited, 2009.
Harahap, Sofyan Syafri. Krisis Akuntansi Kapitalis dan Peluang Akuntansi Syariah. Jakarta: Pustaka Quantum, 2000.
Harahap. Akuntansi Syariah. Jakarta: Bumi Aksara, 2004.
Hefner, Robert W. Civil Islam: Muslims and Democratization in Indonesia. Princeton: Princeton University Press, 2011.
Hitami, Munzir. Revolusi Sejarah Manusia: Peran Rasul Sebagai Agen Perubahan. Yogjakarta: LKIS. 2009.
Irawan, P. Penelitian Kualitatif dan Kuantitatif untuk Ilmu-ilmu Sosial. Jakarta: Fakultas Ilmu Sosial dan Politik UI, 2006.
Irwin, Robert. Ibn Khaldun: An Intellectual Biography. Princeton: Princeton University Press, 2018.
Järvenpää, Marko. "Making Business Partners: a Case Study on how Management Accounting Culture was Changed”, European Accounting Review, Vol. 16, No.1, 2007.
Malinowski, Bronislaw. Freedom and Civilization. London: Routledge, 2015.
Marcus, George E., and Michael M.J. Fischer. Anthropology as Cultural Critique: An Experimental Moment in the Human Sciences. Chicago: University of Chicago Press, 2014.
McCrae, Michael, and Aiken, Max. “Accounting for Infrastructure Service Delivery by Government: Generational Issues”, Financial Accountability & Management, Vol. 16, No. 3, 2000.
McMichael, Philip. Development and Social Change: A Global Perspective. California: Pine Forge Press, 2012.
Muhammad. “Penyesuaian Akuntansi Syariah: Perspektif Akuntansi Sosial dan Pertanggung Jawaban”, Iqtisad: Journal of Islamic Economics, Vol. 3, No. 1, 2002, pp. 67-87.
Muthahhari, Murtadha. Manusia dan Alam Semesta: Konsepsi Islam Tentang Jagad Raya, translated by Ilyas Hasan. Jakarta: Lentera, 2008.
Seal, Will. “Management Accounting and Corporate Governance: An Institutional Interpretation of the Agency Problem”, Management Accounting Research, Vol. 17, No. 4, 2006.
Sen, Amartya Kumar. The idea of Justice. Harvard: Harvard University Press, 2009.
Shadr, Muhammad Baqir Ash. Paradigma dan Kecenderungan Sejarah dalam Al-Qur'an Sebuah Konstruksi Filsafat Sejarah: Study Atas Hukum dan Norma Sejarah dalam Masyarakat, translated by M.S.Nasrullah. Jakarta: Shadra Press, 2010.
Suyudi, Muhammad. “Akuntansi sebagai Realitas Sosial-Phenomenology Sustainability Reporting, Konsep Quardrangle Bottom Line (QBL) dan Dimensi Environmental Performance”, Jurnal Eksis, Vol. 6, No. 2, 2010.
Triyuwono, Iwan. Perspektif, Metodologi dan Teori Akuntansi Syariah. Jakarta: Rajagrafindo Persada, 2006.
Triyuwono, Iwan., and As’udi. Mohammad. Akuntansi Syariah: Memformulasikan Konsep Laba dalam Konteks Metafora Zakat. Jakarta: Salemba Empat, 2001.
Walzer, Michael. Spheres of Justice: A Defense of Pluralism and Equality. New York: Basic Books, 2008.
Wolf, Eric R. Europe and the People without History. California: University of California Press, 2010.
Zubaida, Sami. Beyond Islam: A New Understanding of the Middle East. London: IB Tauris, 2011.
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Nov 27, 2019
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