AKUNTANSI SYARIAH DALAM PERSPEKTIF MAQASHID SYARIAH : “SEBUAH KAJIAN TEORITIS DAN PRAKTIS”

SITI, KHODIJAH (2025) AKUNTANSI SYARIAH DALAM PERSPEKTIF MAQASHID SYARIAH : “SEBUAH KAJIAN TEORITIS DAN PRAKTIS”. Diploma thesis, UIN RADEN INTAN LAMPUNG.

PDF Download (3MB)

Abstract

Abstrak Perkembangan ekonomi syariah di Indonesia yang pesat menuntut sistem akuntansi yang selaras dengan prinsip-prinsip Islam secara komprehensif. Penelitian ini bertujuan menganalisis integrasi akuntansi syariah dengan maqashid syariah untuk menghasilkan kerangka akuntansi yang holistik dan autentik. Menggunakan pendekatan kualitatif dengan desain deskriptif-interpretatif, penelitian ini melibatkan 32 informan dari praktisi, akademisi, regulator, dan ulama di Jakarta, Yogyakarta, dan Surabaya melalui wawancara mendalam, analisis dokumen, dan observasi partisipatif yang dianalisis menggunakan analisis tematik. Hasil penelitian menunjukkan bahwa implementasi akuntansi syariah di Indonesia masih parsial, dengan 78% praktisi hanya memahami dua dari lima dimensi maqashid syariah (hifz al-mal dan hifz al-din), sementara kesenjangan epistemologis signifikan ditemukan dimana 89% praktisi masih menggunakan kerangka akuntansi konvensional dengan modifikasi minimal. Penelitian berhasil mengembangkan Maqashid-based Holistic Performance Model (MHPM) yang mengintegrasikan lima dimensi maqashid syariah dalam pengukuran kinerja, dengan validasi model menunjukkan peningkatan 34% dalam kepercayaan stakeholder dan 73% lembaga melaporkan perbaikan governance yang lebih ethical. Penelitian ini merekomendasikan transformasi paradigma dari pendekatan compliance-based menuju substance-based, pengembangan kurikulum terintegrasi, pembentukan Center of2 Excellence, dan regulatory reform untuk mendukung implementasi akuntansi syariah berbasis maqashid syariah yang dapat menjadi role model global. Abstract The rapid development of Islamic economics in Indonesia demands an accounting system that is in line with Islamic principles comprehensively. This study aims to analyze the integration of Islamic accounting with maqashid sharia to produce a holistic and authentic accounting framework. Using a qualitative approach with a descriptiveinterpretive design, this study involved 32 informants from practitioners, academics, regulators, and scholars in Jakarta, Yogyakarta, and Surabaya through in-depth interviews, document analysis, and participant observation analyzed using thematic analysis. The results showed that the implementation of Islamic accounting in Indonesia is still partial, with 78% of practitioners only understanding two of the five dimensions of maqashid sharia (hifz al-mal and hifz aldin), while a significant epistemological gap was found where 89% of practitioners still use the conventional accounting framework with minimal modification. The study successfully developed the Maqashidbased Holistic Performance Model (MHPM) that integrates the five dimensions of maqashid sharia in performance measurement, with model validation showing a 34% increase in stakeholder trust and 73% of institutions reporting improvements in more ethical governance. This study recommends a paradigm transformation from a compliance-based approach to a substance-based approach, development of an integrated curriculum, establishment of a Center of Excellence, and regulatory reform to support the implementation of sharia accounting based on maqashid sharia which can become a global role model

Actions (login required)

View Item