Fauziyah, Tias Rahmi and Prof. Iwan Triyuwono,, Ph.D., Ak. and Assoc. Prof. Dr. Lilik Purwanti,, Ak., CSRS., CSRA. (2023) Sustainable Islamic Selling Price: Konsep Nilai Penentuan Harga Jual Berlandaskan Pemikiran Ibnu Taimiyah dan Praktik Kekinian. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk merumuskan konsep nilai penentuan harga jual berlandaskan pada pemikiran Ibnu Taimiyah dan praktik kekinian. Dalam rangka memahami realitas secara lebih utuh dan lengkap, maka penelitian dilakukan menggunakan paradigma posmodern. Data penelitian ini diperoleh dari data primer dan data sekunder. Sumber data primer adalah wawancara dan observasi. Sementara sumber data sekunder adalah data tekstual yang terdiri dari Alquran, Hadits, karya-karya Ibnu Taimiyah, dan arsip lain yang berhubungan dengan objek penelitian. Proses analisis data dilakukan dengan tiga tahapan yaitu abstraksi, sinergi, dan konstruksi. Penelitian ini menghasilkan konsep Sustainable Islamic Selling Price yang mensinergikan pemikiran konseptual Ibnu Taimiyah dan praktik kekinian. Secara utuh, Sustainable Islamic Selling Price adalah konsep teoritis penentuan harga jual yang berpijak pada tauhid dan keseimbangan dengan rasa kasih sayang dan manifestasi nilai-nilai spiritualitas islam (halal, adil, amanah, ta’awun, muru’ah, dan qana’ah) sehingga menghadirkan kesejahteraan material, moral dan spriritual. Konsep Sustainable Islamic Selling Price berfungsi sebagai simbol yang memantik kesadaran spiritual bagi akademisi, praktisi, dan pemangku kebijakan dalam mewujudkan praktik akuntansi yang Islami.
English Abstract
The objective of this research is to formulate the value concept for selling price determination based on the thought of Ibn Taimiyah and the contemporary practices. In order to gain a more intact and comprehensive understanding about the reality, postmodernism was used. The primary data for this research was harvested from interviews and observations, while the secondary data was textual data acquired from the Quran, hadiths, the works of Ibn Taimiyah, and other files related to the research object. The data analysis was performed in three stages: abstraction, synergy, and construction. This study successfully produces a concept called as Sustainable Islamic Selling Price, which is the synergy between the conceptual thoughts of Ibn Taimiyah and the contemporary practices. As a whole, Sustainable Islamic Selling Price is a theoretical concept for selling price determination built upon tawhid and balance between compassion and manifestation of Islamic spiritual values such as halal, fairness, trustworthiness, ta’awun, muru’ah, and qana’ah, which in the end present material, moral, and spiritual wellbeing. This concept functions as a symbol that triggers spiritual awareness among academics, practitioners, and stakeholders in realizing Islamic accounting practices.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0423020116 |
| Uncontrolled Keywords: | Harga Jual, Ibnu Taimiyah, Kesejahteraan, Sustainable Islamic Selling Price. |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 16 Jan 2024 02:48 |
| Last Modified: | 16 Jan 2024 02:48 |
| URI: | http://repository.ub.ac.id/id/eprint/210260 |
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