With the issuance of SFAS No. 59 this, Shariah banking in Indonesia is very helpful in preparing the financial statements. Prior to this standard, the use of sharia banking financial accounting standards for conventional banking which certainly does not fit well used byshari'a banking. SFAS No. 59 lots of references to the standards issued by the Accountingand Auditing Organization for Islamic Financial Institutions (AAOIFI) in 1998, the Accountingand Auditing Standards for Islamic Financial Institutions. Standards issued by AAOIFI(1998) This course is also very beneficial for Islamic financial institutions worldwide. Implicit in this standard uses the concept of the theory of the entity (entity theory) that if we actuallyexamine in depth the many based on the values of capitalism (see Setiabudi and Triyuwono2002) and utilitarianism. In this theory the concept of absolute ownership is on the individual. Certainly such a concept of ownership is not in line with Shariah.
Because accounting is the practice of discursive (the role of the magnitude to influence),then the accountant must be careful in the construct, use, and communicate accounting.That is, accounting is ideally constructed and put into practice based on ethical values, so the information is transmitted is also nuanced ethics. And finally economic decisions aretaken based on the earlier ethics encourages the creation of economic reality and an ethical business. This is what is meant by accounting as a moral practice. If the information submitted contains the values of selfishness, then the user information will be influenced byself-interest accounting information. As a result, business decisions are taken and also the reality that was created would be selfish.
For this purpose, it takes the form of accounting that is conducive to that purpose. Forms ofaccounting are offered for the purpose of accounting is accounting information Shari'ahShari'ah diekpekstasikan provide more equitable when compared with modern accounting.Because of the construction process, accounting Shari'ah based on the assumption that the true nature of human beings and understanding aspects of the ontology that is morecomplete when compared with modern accounting. In the construction akunansi Shari'ah, the nature of man and the ontological view of reality are two very important things. Because,the fact of the self will affect one's perspective on reality that he was facing and that will beconstructed.
Shariah accounting is expected to provide information that could lead to the creation ofideal reality in which the divine power dispersed network that delivers a true human self-awareness. One aspect that is displayed is the value of equity accounting Shari'a (seeQS.2: 282) that are expressed in the formula epistemological "pairs" (Qur'an 36:36;).Forms of justice such as seen in penyembangan egoistic with the altruistic nature,materialistic to spiritualistic, internalitas with externalities, quantitative with qualitative, andso on. With this equity value accounting Shariah will emit information that is really fair. The consequence is the creation of the desired ideal reality as mentioned above.
To make changes to the circumstances of this kind of thinking that is needed breakthroughin changing the form of accounting that is more humanist and emancipatory. While thinkingthat there is accounting Shari'ah. Shariah accounting with a view of human nature itself and the views of a typical ontology is expected to make changes. Accounting concept of shariaby presenting a more equitable accounting information based on understanding the nature of human beings. Shariah accounting information emitted will stimulate the creation ofnormative reality of business is loaded with a web of divine power that binds humans toalways act ethically, both fellow human beings, nature, and to his Lord.
Sumber : http://journal.uii.ac.id/index.php/JAAI/article/view/849
Penulis jurnal : Iwan Triyuwono, Konsekuensi Penggunaan Entity Theory sebagai Konsep Dasar Standar Akuntasnsi …
di post oleh :vidyanti harsa
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