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All Journal Jurnal Akuntansi Kontemporer Jurnal Akuntansi Multiparadigma
Meryana Rizky Ananda
Universitas Brawijaya
Economics, Econometrics & Finance

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DILEMA PENERIMAAN TIME VALUE OF MONEY DALAM PRAKTIK AKUNTANSI SYARIAH Meryana Rizky Ananda; Gugus Irianto; Noval Adib
Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.1.04

Abstract

Abstrak – Dilema Penerimaan Time Value of Money dalam Praktik Akuntansi SyariahTujuan Utama - Penelitian ini berupaya untuk mengeksplorasi makna time value of money (TVM) dalam praktik akuntansi syariah.Metode – Fenomenologi transendental dan ekstensi dengan ayat Alquran digunakan sebagai metodologi. Data diperoleh melalui hasil wawancara mendalam terhadap informan praktisi bank syariah dan pakar akuntansi syariah.Temuan Utama – Penelitian ini menemukan bahwa TVM dimaknai sebagai konsep dan teknis yang tidak diatur dalam rukun murabahah dan bukan merupakan transaksi. Meskipun terdapat beberapa unsur di dalamnya yang bertentangan dengan nilai dalam Alquran, konsep TVM tidak dapat dihukumi haram atau halal. Anuitas juga diyakini lebih mashlahah.Implikasi Teori dan Kebijakan – Penelitian ini memberikan implikasi bahwa konsep TVM sudah tidak perlu diperdebatkan. Selain itu, kerangka akuntansi syariah dapat menerima konsep TVM dan menggunakan formula anuitasnya asalkan tidak merusak substansi dari transaksinya.Kebaruan Penelitian – Penelitian memberikan detil penjelasan bagaimana anuitas-TVM dapat dipraktikkan pada akuntansi syariah. Abstract - Dilemma of Acceptance of Time Value of Money in Shariah Accounting PracticesMain Purpose - This study explores the meaning of the time value of money (TVM) in shariah accounting practices.Method - Transcendental phenomenology and extension with the verses of the Qur'an are used as methods. Shariah bank practitioners and sharia accounting experts are the informants.Main Findings - This study finds that TVM is interpreted as a concept and a technique that is not regulated in “murabahah” pillar. Even though there are contradictions in the values in the Qur'an, the TVM concept can not be labeled haram or halal. Annuities are also believed to be more “mashlahah”.Theory and Practical Implications - This study implies that the concept of TVM does not need to be debated. In addition, the shariah accounting framework can accept the TVM concept as long as it does not damage the substance of the transaction.Novelty - This study provides a detailed explanation of how the TVM-annuity can be practiced in shariah accounting.
SISTEM INFORMASI AKUNTANSI FORMAL-KULTURAL: STUDI CRITICAL ACTION RESEARCH Aji Dedi Mulawarman; Muhammad Fadhir Abdullah Ido Lamase; Meryana Rizky Ananda; Febrina Nur Ramadhani
Jurnal Akuntansi Kontemporer Vol 15, No 1 (2023)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i1.4196

Abstract

Research Purpose. This study aims to design an accounting information system by integrating formal structure and cultural system in a book publishing business.Research Methods. The research was conducted with a critical action research approach which includes planning, action, critical observation, and critical reflection and redesign.Research Result and Findings. Based on the research results, the researcher proposes two things in the design of formal information systems, namely: (1) the use of Open Monograph Press (OMP) in the operational process; and (2) rearranging the flowchart according to the OMP-based operational system so that all functions become clearer and do not overlap. The cultural information system is designed based on family values and trust which turns out to have more important contribution than the formal accounting information system.
Co-Authors Aji Dedi Mulawarman Febrina Nur Ramadhani Gugus Irianto Muhammad Fadhir Abdullah Ido Lamase Noval Adib