Widati, Suryan (2011) Makna Aset Persyarikatan Aisyiyah dengan Nilai Al-Qur’an dan Tao Te Ching sebagai Alat Dekonstruksi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian yang mencari makna istilah akuntansi masih belum banyak dilakukan pada organisasi keagamaan. Penelitian ini berupaya menggali makna simbol akuntansi yaitu aset dalam bingkai akuntansi syariah. Penggalian makna dilakukan pada pengurus persyarikatan Aisyiyah. Metodologi penelitian menggunakan pendekatan fenomenologi. Makna yang digali kemudian didekonstruksi dengan menggunakan nilai Al-Qur`an dan Tao Te Ching. Hasil penelitian menemukan tiga level makna aset seperti hierarki realitas Akuntansi syariah yang meliputi realitas Fisik (materi), psikis (mental) dan Spiritual. Aset level pertama adalah aset ekonomi, yang dimaknai sebagai sarana beribadah yang berwujud Amal Usaha. Aset level kedua adalah aset mental, yang dimaknai sebagai penggerak melakukan perintah Tuhan, berwujud niat dan perintah Amar Ma`ruf nahi Munkar pendorong tindakan sosial altruistik. Aset level ketiga adalah aset spiritual, yang dimaknai sebagai segala upaya meraih derajat muhsinin, berwujud prinsip Pinter, Kober, Bunder dan Bener (PKBB) sebagai bentuk komitmen spiritual, kecerdasan spiritual dan pencerahan spiritual dalam diri pengurus. Dekonstruksi menggunakan nilai-nilai Al-Qur`an dan Tao Te Ching mengungkapkan, pertama aset ekonomi berkarakter maskulin (Yang) dan feminin (Yin) serta Aset mental dan spiritual berkarakter feminin (Yin). Kedua, Aset dimaknai sarana melaksanakan kebajikan (Te atau Amar Ma`ruf nahi Munkar). Kebajikan dengan membagi aset dan memanfaatkannya untuk mewujudkan nilai-nilai humanis, emansipatoris, transendental dan teleologikal. Ketiga jenis aset dimunculkan untuk mengimbangi sifat maskulin akuntansi modern yang hanya mengakui makna aset hanya secara materi.
English Abstract
Searching meaning of accounting symbol in religious organization wasn`t as much as in business one. This research explores meaning of accounting assets in field of Syari`ah Accounting. exploration is conducted by board of leader “Persyarikatan Aisyiyah”. Research method is using Phenomenological approach. exploration of assets meaning continued by deconstruct m based on Qur`an and Tao Te Ching values. results of research find out three level assets meaning. This is compatible with reality hierarchy in Syariah Accounting which are include Physical (Material) reality, Psychic (mental) reality and Spiritual reality. first level asset is an economic asset which means by everything that used for devotion to God in form of “Amal Usaha”. second level asset is mentality asset which is meant by activator doing religion order, in form of wish or desire to do God`s order Amar Ma`ruf Nahi Munkar (AMNM) which is force Aisyiyah leader to do Altruism social action. third level asset is spiritual asset which carrying a meaning every effort to reach “muhsinin” degree. form of spiritual asset is Pinter, Kober, Bunder lan Bener (PKBB) principles. PKBB principles was ano r form of spiritual commitment, spiritual intelligent, and spiritual enlightenment in leader. Deconstruction based on Al-Qur`an and Tao Te Ching values find out two things. Firstly, Economic assets characterize as masculine (Yang) in form of “Usaha” and feminine (Yin) in form of “Amal”. mentality dan spirituality assets both characterize as feminine one (Yin). second finding, assets meaning as facility doing virtuousness, which is in Tao Te Ching known as Te, and in holy Qur`an known as AMNM. Virtuousness by sharing assets and using m to build a society with humanity, emancipate, transcendental and teleological value. This kind of assets are expected to be appear to reduce destruction as consequence modern accounting masculinity that claim asset meaning only material one.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.72/WID/m/041100734 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.7 Accounting for specific phases of business activity |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 04 May 2011 13:18 |
| Last Modified: | 04 May 2011 13:18 |
| URI: | http://repository.ub.ac.id/id/eprint/159241 |
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