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All Journal Jurnal Akuntansi dan Pajak Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi AkMen JURNAL ILMIAH YUME : Journal of Management JISIP: Jurnal Ilmu Sosial dan Pendidikan Accounting Accountability and Organization System (AAOS) Journal AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Magister Akuntansi Trisakti International Journal of Asian Business and Management (IJABM) Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Arizah, Ainun
Universitas Muhammadiyah Makassar
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Jurnal Magister Akuntansi Trisakti

 1 
DOES ENGAGEMENT IN INDONESIA MATCH WA’D ACCOUNTING? Muryani Arsal; Khalishah Ulfah; Ainun Arizah
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.17918

Abstract

Marriage is the longest form of worship in human history and is carried out in social interactions that lead to high accountability to humans and Allah SWT. In most cases, before the marriage is carried out, it is preceded by a khitbah, or a proposal, better known as an engagement. Engagement is a wa'd that will be carried out in the future without violating the shari’a and does not require accounting records. This study aims to determine the engagement that occurred from the perspective of Islamic accounting. The data collection method was carried out by distributing an online questionnaire through Google Forms within 12 hours and studying the related documentation in research journals. The criteria for respondents who filled it out were only those who had done an engagement, and 27 respondents filled out the questionnaire. The data is analyzed with a qualitative-descriptive approach. The study results indicate that the engagement, which is a wa'd, has shifted into an aqad (contract) due to an agreement regarding the rights and obligations of the parties involved in the engagement. The engagement shows that there is a gift and transfer of assets that are part of the mahar (dowry), as well as the imposition of a fine if one of the parties cancels the engagement. This phenomenon had an impact on changes in asset ownership, which in accounting must be recorded, and the risk of future fines in the event of cancellation. The results of this study can be used to increase knowledge related to Islamic accounting through the social paradigm.
Co-Authors Ahmad Abbas Ahmad Abbas Amiruddin Husni Ansyarif Khalid Dyah Rezky Ramadhani H. Andi Jam'an Khadijah Darwin Khadijah Darwin Khalishah Ulfah Linda Arisanty Razak Mohamad Ilham Muchriana Muchran Muryani Arsal Muryani Arsal Neks Triani Nurul Fuada Nurul Fuada Nurul Fuada Ramly, Ramly Rayyani, Wa Ode Rezky Vivi Elfhita Rika Ayudina Rini Sulistiyant Rini Sulistiyanti Sintya Kartika Angelina Syahidah Rahmah wahyuni wahyuni