KOREKSI KONSEP NILAI TAMBAH SYARI’AH: MENIMBANG PEMIKIRAN KONSEP DASAR TEORITIS LAPORAN KEUANGAN AKUNTANSI SYARI’AH1

KOREKSI KONSEP NILAI TAMBAH SYARI’AH: MENIMBANG PEMIKIRAN KONSEP DASAR TEORITIS LAPORAN KEUANGAN AKUNTANSI SYARI’AH1

Kode: AKSR

Oleh:

Andik S. Dwi Saputro

Mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi Universitas Brawijaya

Iwan Triyuwono

Universitas Brawijaya

Abstract

Until now, have not many Shari'ah accounting thinkers and researchers who perform critical review of the various Shari’ah accounting concepts. This research done in order to view critically one of Shari’ah accounting concept, that is Shari’ah value added concept. This research provides a comparison study as considerations for Shari’ah accounting researchers to develop the Shari’ah accounting concept remain in the Shari’ah corridor.

This research applies a qualitative approach by the concept of criticism in Islam as a method and makes use of Islamic economics concept as an analytical instrument. Further, by using the three concepts that are in the scope of Islamic economic thought as an indicator, the researchers analyze and criticism the critics object, that is Shari’ah value added concept. The indicators are Islamic ethics in muamalah, the concept of income distribution, and the principle of simplicity.

Results from this research indicate that there is some part of the concept of value added that has the potential counter-productive to the development of Shari’ah accounting. First, definition of value added has the potential to return capitalist values in Shari’ah accounting through ethics utilitarianism. Second, definition and the concept of value added shows that the distribution of welfare in the concept of value added is only for the limited stakeholders. Third, in some cases, the format of value added reports have not show simplicity principle in Islam.

Keywords: Shari'ah value added, distribution, akhlak, simplicity principle, and Islamic criticism method

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