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

Penulis

  • Aji Dedi Mulawarman Lembaga Riset Keuangan Syari’ah Universitas Cokroaminoto Yogyakarta

DOI:

https://doi.org/10.30993/tifbr.v4i1.27

Abstrak

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.

Keywords: Maisyah-Rizq-Maal Trilogy, Shari’ate Financial Statements, Shari’ate Cash Flow

##submission.downloads##

Diterbitkan

2009-01-06

Cara Mengutip

Mulawarman, A. D. (2009). Menggagas Laporan Keuangan Syari’ah Berbasis Trilogi Ma’isyah-Rizq-Maal. Tazkia Islamic Finance and Business Review, 4(1). https://doi.org/10.30993/tifbr.v4i1.27

Terbitan

Vol 4 No 1 (2009)

Bagian

Articles

Lisensi

Creative Commons License
Tazkia Islamic Finance and Business Review (TIFBR) is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website), as it can lead to productive exchanges, as well as earlier and greater citation of published work (See the Effect of Open Access).