On Holistic Wisdom Core Datum Accounting: Shifting From Accounting Income to Value Added Accounting

This article is designed to create value added accounting concept based on holistic wisdom as supplant of income concept based on conventional accounting. The methodology used is The General Theory of Science from Hidayat Nataatmadja to build a value added concept with harmonious parity, kewargaan (citizenship) and iman (faith). Step one is to detect how accounting is used for Neoliberalism despotism tools that do not match harmonious parity. This is an agenda to enable MNCs (Multi National Companies) to “jail” accounting, therefore accounting must be limited-holders orientation designed and formed in conventional financial statement structures. In addition, there is a power need from accounting politics, which are the IAI and national-International networks. For deep interaction analysis, theoretical and political designs are needed to investigate income concept and advanced development from social and environmental accounting approach. Step two, using harmonious citizenship to develop accounting income concept that is free from Neoliberalism clutch, value added concept is employed. However, value-added concept needs to move further towards value added accounting based on holistic wisdom. The result, value added accounting has twelve chakra(s). Accounting does not just take sides to limited-holders, but must also take sides to broadening stakeholders, pro people and environment with God Consciousness based on harmonious iman. This is called holistic holders

Pengakuan Dosa [Sopir] A[ng]ku[n]tan Pendidik: Studi Solipsismish

Kegagalan dalam pendidikan akuntansi sering mengkambinghitamkan aspek filosofi, sistem pendidikan, proses pembelajaran, dan bahkan menyalahkan mahasiswa akuntansi itu sendiri. Penelitian ini mendedahkan bahwa kunci untuk memperbaiki pendidikan akuntansi harus dimulai dan dipicu oleh dosen. Melalui studi solipsismish, kami (sebagai dosen akuntansi) mengeksplorasi 'dosa-dosa' sebagai dosen dengan metafora 'kejar setoran' berbasis pengalaman reflektifitas pengemudi angkutan umum, didukung oleh studi empiris satu semester. Jadwal padat mengajar dan ragam aktivitas lainnya, tidak hanya sebagai pengampu mata kuliah, telah menghunjamkan rasa bersalah di hati terhadap proses belajar mahasiswa dan keseluruhan sikap yang mahasiswa tunjukkan. Hal ini mendesakkan tuntutan tentang perlunya membangkitkan kesadaran dosen (akuntansi) bahwa profesi ini tidak sama dengan " sopir angkot " yang (hanya) peduli pada pemenuhan jadwal, bahan pembelajaran dan juga honor mengajar. Agenda berikutnya pasca penyadaran timbul adalah langkah aksi. Sebuah solusi konkrit mengacu pada agenda Perhimpunan Indonesia pada tahun 1925 diajukan, yang berakhir pada konfirmasi tentang ideologi nasionalisme Indonesia

Menuju Teori Akuntansi Syariah Baru

The purpose of this article is to develop shariate accounting theory called the New Islamic Accounting Theory (NIAT), constructed from simultaneous universalities of Islamic soul (Tauhid) and localities of Indonesian uniqueness (Moslem business activity). This methodology used is Extended Integrated Islamic Hyperstructuralism (EXIST)-revisited, based on purification (tazkiyah) that would take synergy of empirical and normative values. The result is, first, normative accounting values have Tauhid values. Second, the values from Indonesian Moslem is about unified tradition works (ma’isyah) to realize livelihood (rizq) and discover wealth (maal) that should be blessing of God (barakah). Third, synergy consequences from normative-empirical values compose the structure of shariate accounting theory that have unique accounting objectives and technological forms of shariate financial statements

Tanggung Jawab Sosial Perusahaan: Aktualisasi Ajaran Jaudatul Ada (Penyelesaian yang Baik) dalam Bisnis (Studi Kasus Bsm)

As a form of accountability for its economic activities, every company in the world must performCSR activities, including companies in Indonesia. Unfortunately, the values contained in current CSR reporting contain only secular activities, whereas Indonesia is a country with 200million Muslims who are entitled to use Islamic religious values in their lives that are includedin economic activities, including CSR. This study aims to find the appropriate Islamic valuesand can be applied in CSR activities. This study finds value in Islam that can be a referencecompany, in terms of this research is syariah bank, for CSR activities, namely the value ofJaudatul Ada (good settlement)

Menggagas Laporan Keuangan Syari'ah Berbasis Trilogi Ma'isyah-Rizq-Maal

The objective of this research to formulate Shari'ate Financial Statements from the real transaction and business habitus of Indonesian Moslem Society. Formulation is conducted by utilising Two-Steps Tazkiyah Methodology. Step one in that methodology, conventional concept of financial statements and Baydoun and Willett's (1994) Islamic Corporate Report's are refined by Shari'ate Accounting (derived from Islamic Values and Maqashid Asy- Syari'ah). Step two, the result is then refined by (Islamic) Technosystem and Constructivist Structuralism to generate Shari'ate Financial Statements. The first result shows that ma'isyah-rizq-maal trilogy are the substance's of shari'ate financial statements. Ma'isyah is a representation of Islamic business transaction. Rizq is a representation of Islamic value added creation. Maal is a representation of Islamic wealth. The consequence of the first results shows that formulation of: (1) shari'ate cash flow statement is based on ma'isyah concept; (2) shari'ate value added statements is based on rizq concept; and (3) shari'ate balance sheet is based on maal concept

Rekonstruksi Teknologi Integralistik Akuntansi Syari'ah: Sharfate Value Added Statement

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 (zak%) 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)