Penerapan Income Smoothing Dalam Perspektif Akuntansi Syariah Dan Fikih Kontemporer

Khusniah, Widatul (2021) Penerapan Income Smoothing Dalam Perspektif Akuntansi Syariah Dan Fikih Kontemporer. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini dilatarbelakangi oleh praktik income smoothing yang banyak dilakukan saat ini, tidak peduli entitas yang berlabel syariah maupun konvensional. Nyatanya, konsep dan teori akuntansi terlebih lagi regulasi yang digunakan masih mengakomodir kepentingan terbatas dan mengarah kepada manipulasi laporan keuangan. Penelitian ini bertujuan untuk mengetahui pandangan akuntansi syariah dan fikih terhadap implementasi income smoothing di entitas syariah dan konvensional. Penelitian ini dilakukan di Bank Muamalat Indonesia dan CIMB Niaga Cabang Kota malang. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif dengan analisis komparatif. Data penelitian dikumpulkan melalui wawancara terhadap Akademisi, Praktisi, dan Ulama serta studi literatur. Hasil penelitian menunjukkan bahwa penerapan income smoothing masih sarat akan tadlis dan gharar. Terbukti dari implementasinya baik dalam entitas syariah atau konvensional di Indonesia masih mempunyai kesamaan logika yaitu self interest. Implikasinya, Akuntansi syariah mengenai income smoothing yang tercermin dalam fatwa Dewan Syariah Nasional nomor 87/DSN-MUI/XII/2012 masih memiliki celah penyimpangan syariah sehingga dalam praktiknya lebih baik tidak dilakukan. Lebih jauh lagi, konsep tazkiyah perlu diterapkan, baik dalam tataran teoritis maupun praktis mengenai income smoothing yaitu dengan cara berfokus melakukan upgrading diri dengan menumbuhkan rasa takut kepada Allah sehingga terbentuk karakter pebisnis yang jujur, amanah, dan transparan melaporkan hasil bisnisnya tanpa ada unsur penipuan di dalamnya

English Abstract

This research is initiated by the practice of income smoothing by both sharia and conventional entities. The accounting concepts and theories, not to mention the regulations used, still accommodate limited interests and lead to financial statement manipulation. This study aims to determine the sharia and accounting fiqh perspectives on the implementation of income smoothing in sharia and conventional entities, conducted in Bank Muamalat Indonesia and CIMB Niaga Malang Branch. This study employs descriptive qualitative with comparative analysis. The data are collected through interviews with academics, practitioners, and Ulama’, and literature studies. The results reveal that the implementation of income smoothing is evidently regarded as tadlis and gharar practice as it is based on the self-interest logic. It implies that income smoothing in sharia accounting embodied in the fatwa of the National Sharia Council No. 87/DSN-MUI/XII/2012 allows sharia deviations, thus it is strongly recommended to avoid the practice. As such, it is necessary to apply the concept of tazkiyah where one’s fear of God and moral upgrades lead them to be an honest, trustworthy businessman who transparently report their business financial without committing fraud.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020131
Uncontrolled Keywords: Income Smoothing, Tadlis, Gharar , Fikih, Self Interest, Tazkiyah,
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 06 Jan 2022 01:37
Last Modified: 23 Feb 2022 08:40
URI: http://repository.ub.ac.id/id/eprint/187913
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Widatul Khusniah 145020300111005.pdf
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