05 December 2007


This is my research abstract about how to construct "financial statement technology" in shariate accounting (akuntansi syariah), called Shari'ate Financial Statements (laporan keuangan syari'ah), from the real Indonesian Moslem business activity.

I try to design my research with the "unique methodology", "my own creation methodology", that called Two Step Tazkiyah Methodology.


The objective of this research to formulate Shari’ate Financial Statements from the real transaction and business habitus of Indonesian Moslem Society. Formulation is conducted by utilising Two-Steps Tazkiyah Methodology. Step one in that methodology, conventional concept of financial statements and Baydoun and Willett’s (1994) Islamic Corporate Report’s are refined by Shari’ate Accounting (derived from Islamic Values and Maqashid Asy-Syari’ah). Step two, the result is then refined by (Islamic) Technosystem and Constructivist Structuralism to generate Shari’ate Financial Statements.

The first result shows that ma’isyah-rizq-maal trilogy are the substance’s of shari’ate financial statements. Ma’isyah is a representation of Islamic business transaction. Rizq is a representation of Islamic value added creation. Maal is a representation of Islamic wealth.

The consequence of the second results shows that formulation of: (1) shari’ate cash flow statement based on ma’isyah concept; (2) shari’ate value added statement based on rizq concept; and (3) shari’ate balance sheet based on maal concept.


Maisyah-Rizq-Maal Trilogy; Shari’ate Financial Statements; Shari’ate Cash Flow Statement; Shari’ate Value Added Statement; Shari’ate Balance Sheet.

Artikel lengkap pernah disampaikan dalam Simposium Nasional Sistem Ekonomi Islam 3, Universitas Padjadjaran, Bandung, 14-15 Nopember 2007

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