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Akuntansi Syari'Ah: Implementasi Nilai Keadilan Dalam Format Metafora Amanah

Author

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  • Iwan Tri Yuwono

    (Fakultas Ekonomi, Universitas Brawijaya, Malang, Indonesia)

Abstract

Akuntansi telah lama dipahami sebagai satu set prosedur yang rasional, universal, dan bebas nilai yang dapat dipraktikkan di mana saja tanpa konteks. Wacana suatu bentuk disiplin dan praktik yang sarat nilai dan kontekstual. Tulisan ini mencoba untuk mengkasi akuntansi dalam konteks organisasi, etika, dan agama (Islam). Kajian ini dilakukan mengingat akuntansi mempunyai kekuatan yang besar untuk mempengaruhi lingkungannya, disamping ia sendiri dipengaruhi lingkungannya. Oleh karena itu, pencarian bentuk akuntansi yang dapat menstimulasi pengguna atau masyakarat secara luas untuk bertindak etis dalam setiap pengambilan keputusan menjadi krusial

Suggested Citation

  • Iwan Tri Yuwono, 2000. "Akuntansi Syari'Ah: Implementasi Nilai Keadilan Dalam Format Metafora Amanah," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 4(1), pages 1-34, Juni.
    • Handle: RePEc:uii:jaaife:v:4:y:2000:i:1:p:1-34
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