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Journal : Jurnal Akuntansi dan Ekonomika

 1 
Spiritualitas Dalam Akuntansi Sang Pembebas Dari Kuasa Kapitalisme Ida Ayu Nursanty; Endang Kartini; I Made Murjana
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2549

Abstract

The objectives of the research are to criticize the modern accounting is entrenched under the auspices of capitalism, especially accounting in Indonesia, and to an alternative idea for a better one. Is done as there as a strength that accounting for capitalism has reached a deadlock in answering current problems. Conventional accounting as a product of the modern era which has the spirit of capitalism is always oriented towards maximizing profit and rationality of recording. The impact of this understanding makes accounting a means of legitimating certain parties to seek maximum profit, without paying attention to other artificial interests. Through a rasionalis spiritualist approach, the research suggests the internalization of "spirituality" which refers to Islamic spirituality. Under the internalization of Islamic spirituality, accounting can be separated from the domination of capitalism.
Co-Authors Amrul, Rusli Baiq Dwi Utami Ahadiyah Fariantin, Erviva Fauzi, Agus Khazin Hizbiatul Maulani I Made Murjana Ida Ayu Nursanty Ismyatun Mahdatila Izrawati Izrawati IZRAWATI Izrawati Izrawati Lalu Mimbar Lydia Mardiana M. Wahyullah Wahyullah M. Wahyullah Wahyullah Mufida Faridah Nabila Ambarvia Putri Nengah Lili Setiawati Revina Liani Komala Dewi Rusdi Rusdi Rusdi Sofiati Wardah Sopian Saori Sri Wulandari Ulfa Hasanah Yuliati, Ni Nyoman