05 December 2007


Menggagas Neraca Syariah Berbasis Maal: Kontekstualisasi Kekayaan Altruistik Islami.

Abstraksi artikel mengenai perekayasaan teknologi akuntansi syariah, khusus neraca. Artikel ini pernah dipresentasikan dalam forum The 1st Accounting Conference Universitas Indonesia, tanggal 7-9 Nopember 2007.


The objective of this research is to formulate Shari’ate Balance Sheet from the real transaction and business habitus of Indonesian Moslem Society. Formulation is conducted by utilising Extention of Integrated Islamic Hyperstructuralism Methodology. In that methodology, conventional concept of wealth and Baydoun and Willett’s (1994) balance sheet are refined by Shari’ate Accounting. The result is then refined by (Islamic) Technosystem and Extention of Pierre Bourdieu’s Constructivist Structuralism to generate Shari’ate Balance Sheet.

The major result shows that maal is form of Islamic and Altruistic Wealth. This means that wealth must: (1) have an holistic values (material, mental and spiritual); (2) owned by a wider-stakeholders (Allah, direct, indirect, and nature); and (3) based on shari’ate ways (halal, thoyib and free from riba).

The consequence of the major result are all the elements in the Shari’ate Balance Sheet based on: (1) obedience (abd’ Allah) assets, liabilities and equities, and (2) creativity (khalifatullah fil ardh) assets, liabilities and equities.

Maal; Islamic and Altruistic Wealth; Shari’ate Balance Sheet; Obedience (abd’ Allah) elements; Creativity (khalifatullah fil ardh) elements.

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