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aliamin aliamin
Universitas Syiah Kuala
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Journal : Jurnal Kajian Akuntansi

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Prinsip Akuntansi Syariah pada Praktik Transaksi Tradisional Mawah dan Gala di Kabupaten Aceh Besar Azhar Hasan; Heru Fahlevi; Aliamin Aliamin
Jurnal Kajian Akuntansi Vol 4, No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.3994

Abstract

AbstractThis study aims to analyze the obedience of traditional economic transaction practices that are still found today namely, mawah and gala. Mawah is a tradition of business cooperation based on profit sharing between capital owners and managers, while gala is a traditional pawning practice commonly found in rural Acehnese communities including in Aceh Besar, Indonesia. Using a qualitative approach, the researchers collected data from in-depth interviews and questionnaires. Data was collected from December 2019 and March 2020. The respondents and interviewees were people who have experiences in mawah and gala transaction as well as community leaders and cultural figures in Aceh Besar district. The results showed that mawah and gala traditions in Aceh Besar District follow sharia accounting practices in terms of pillars and sharia provisions with reference to Indonesian Accounting Standard statement No. 105 and 107. However, there are still some limitations for example, the absence of sufficient records on the transactions that can be linked to the presence of trust and emotional connections among the people involved. Keywords: Culture; Islamic accounting; Gala; Mawah; Tradition.Abstrak Penelitian ini bertujuan untuk menganalisis kesesuaian praktik transaksi ekonomi tradisional yang masih dijalankan sampai sekarang yaitu, mawah dan gala. Mawah adalah tradisi kerjasama bisnis berdasarkan pembagian keuntungan antara pemilik modal dan pengelola, sedangkan gala merupakan praktik gadai tradisional yang lazim ditemukan di masyarakat pedesaan Aceh. Dengan menggunakan pendekatan kualitatif, peneliti menggumpulkan data melalui wawancara mendalam dan kuesioner di Aceh Besar yang dilakukan antara bulan Desember 2019 sampai dengan Maret 2020. Responden dan narasumber adalah masyarakat pelaku mawah dan gala serta tokoh masyarakat dan tokoh budaya di kabupaten Aceh Besar. Hasil penelitian menunjukkan bahwa tradisi mawah dan gala di Kabupaten Aceh Besar secara umum telah sesuai dengan praktik akuntansi syariah baik dari sisi rukun dan ketentuan syariah dengan merujuk kepada PSAK Syariah 105 dan 107. Namun para pelaku transaksi tradisional tersebut tidak melakukan pencatatan yang lengkap dan memadai sesuai dengan standar akuntansi syariah yang diterima umum. Hal tersebut dapat dikaitkan dengan kuatnya hubungan emosional dan kepercayaan antara pihak yang terlibat sehingga bukti transaksi yang tercatat tidak dirasa penting.Kata kunci: Akuntansi syariah; Budaya; Gala; Mawah; Tradisi.
Co-Authors Alistraja Dison Silalahi Armaja Armaja Azhar Hasan Cut Risa Mahfuza Dana Siswar., Evi Iskandar, Darwanis, Darwanis Darwanis Eka Yulianti Evi Gusmayanti Gani, Azhar Abdul Hafiz Bachtiar Henny Sulistyowati Heru Fahlevi Heru Fahlevi Heru Fahlevi Lilis Maryasih, Lilis Ludiharto Ludiharto M Miranda Marlaini Marlaini Mirna Indriani Mirna Indriyani Mohammad Amrullah Muhammad Arfan Namira Kamiliya Ridwan Ibrahim Ridwan Ibrahim Riha Dedi Priantana Ropida Rezeki Utami shara, yuni Teuku Fitrawan Mondale Tia Silfira Wildan Wildan