Amelia Indah Kusdewanti
Peneleh Research Institute

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Islamic Cosmology of Accounting: An Introduction Amelia Indah Kusdewanti
International Journal of Religious and Cultural Studies Vol 1 No 1 (2019): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.695 KB) | DOI: 10.34199/ijracs.2019.4.002

Abstract

This article aims to explore new accounting philosophical foundation in the sight of cosmological term. Using literature study this article shows the need of creating that new philosophical term and radically explain the impact toward creation of civilization. The result shows how inadequate accounting philosophical foundation then cause fragmented accounting reality. It also shows us trapped in materialism world and apart from all other aspect, ie sociology, anthropology, as well as religion. Islamic Cosmology of accounting is philosophy of the wholeness built based on Tauhid.
MEMBANGUN AKUNTABILITAS PROFETIK Amelia Indah Kusdewanti; Husnul Hatimah
Jurnal Akuntansi Multiparadigma Vol 7, No 2 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (839.575 KB) | DOI: 10.18202/jamal.2016.08.7018

Abstract

Abstrak: Membangun Akuntabilitas Profetik. Artikel ini bertujuan untuk memformulasikan konsep akuntabilitas profetik. Pendekatan yang digunakan dalam artikel ini adalah pendekatan filosofis-teoretis dengan menggunakan filosofi perjalanan spiritual kehidupan dan konsep amanah sebagai puncak dari tujuan kemanusiaan (humanity) dalam Islam. Tiga tahap perjalanan yakni fase fana akuntabilitas, fase kematian, dan menuju kehidupan ketiganya merupakan basis konstruksi. Hasil penelitian ini menunjukkan akuntabilitas profetik memiliki unsur ibadah, kehidupan yang menghidupi, amar ma’ruf nahi mungkar, serta sacral genesis keilahian. Entitas dalam akuntabilitas profetik merupakan wadah manifestasi realitas ilahi yang diwujudkan melalui interaksi insan di dalamnya. Abstract: Constructing Prophetic Accountability. This article aims to formulate the prophetic accountability. This article uses amanah concept as the culmination of a humanitarian purposes (humanity) in Islam as philosophical-theoretical approach. Amanah is the culmination of humanity because the real human task with their faith is vicegerent on earth. Three stages of path of accountability are mortal phase, death phase, and to life as construction base. The results of this study demonstrate that prophetic accountability has an element of worship, supporting other life, amar ma’ruf nahi munkar, and sacral genesis divinity. Entities in prophetic accountability is a contain manifestation of divine reality which is realized through the interaction of human beings in it.