Jurnal Akuntansi Multiparadigma
Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)

THE SPIRIT WHEEL: SHARIA GOVERNANCE CONSTRUCTION BASED ON MARSUDI AJINING SIRA CONGREGATION

Ria Mennita (Universitas Merdeka)
Indra Awal Priyanto (Eotvos Lorand University)
Siti Nur Izzaty (Universiti Teknologi MARA)
Nik Muhammad Nazamuddin (Universiti Teknologi MARA)



Article Info

Publish Date
31 Dec 2023

Abstract

Abstrak – The Spirit Wheel: Konstruksi Tata Kelola Syariah berdasarkan Tarekat Marsudi Ajining SiraTujuan Utama – Penelitian ini berupaya mengkonstruksi tata Kelola syariah berdasarkan tarekat marsudi ajining sira dalam bentuk the spirit wheel.Metode - Metode yang digunakan adalah nilai tarekat marsudi ajining sira. Partisipan penelitian adalah pemilik bisnis yang mengadopsi dan meyakini nilai-nilai kejawen.Temuan Utama – Konstruksi tata Kelola syariah berdasarkan the spirit wheel adalah maqashid syariah atau kebermangaatan hidup. Kemaslahatan hidup diawali dengan kewajiban berbuat baik kepada diri sendiri, yang kemudian berdampak pada orang lain. Spiritual leadership merupakan salah satu solusi dalam mewujudkan tata kelola syariah, yaitu dengan menginternalisasi pemikiran marsudi ajining sira sebagai pendorong dan pengawal pemikiran pemimpin.Implikasi Teori dan Kebijakan – Pemetaan dan penerapan the spirit wheel justru membawa kebahagiaan dalam meraih keuntungan bisnis. Keuntungan tersebut terwujud dalam keberkahan dan keuntungan akhirat (kamulyaan urip).Kebaruan Penelitian – Penelitian ini menggunakan internalisasi tarekat marsudi ajining sira pada tata kelola syariah.   Abstract - The Spirit Wheel: Sharia Governance Construction based on Marsudi Ajining Sira Congregation Main Purpose - This research seeks to construct sharia governance based on “Marsudi ajining sira congregation” as the spirit wheel. Method - The method used is the value of “marsudi ajining sira” congregation. The research participants are business owners who adopt and believe in “kejawen” values.Main Findings - The construction of sharia governance based on the spirit wheel is maqashid sharia, or the welfare of life. The goodness of life begins with the obligation to do good to oneself, which then has an impact on others. Spiritual leadership is one of the solutions to realizing Sharia governance, namely by internalizing the thought of “marsudi ajining sira” as a driver and guardian of the leader's thinking.Theory and Practical Implications - Mapping and applying the spirit wheel brings happiness in achieving business profits. These benefits are realized in blessings and afterlife benefits (“kamulyaan urip”).Novelty - This research uses the internalization of “marsudi ajining sira” congregation on sharia governance. 

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...