Menggagas Neraca Syari’ah Berbasis Maal: Kontekstualisasi ”Kekayaan Altruistik Islami”

The  objective  of  this  research  is  to  formulate Shari’ate Balance Sheet  from  the real  transaction  and  business  habitus  of  Indonesian  Moslem  Society.  Formulation  is conducted by utilising Extention of  Integrated Islamic Hyperstructuralism Methodology. In  that methodology, conventional concept of wealth  and Baydoun and Willett’s  (1994) balance sheet are refined by Shari’ate Accounting. The result is then refined by (Islamic) Technosystem  and  Extention  of  Pierre  Bourdieu’s  Constructivist  Structuralism  to generate Shari’ate Balance Sheet.

The major result shows that maal is form of  Islamic and Altruistic Wealth. This means  that wealth must:  (1) have an holistic values  (material, mental and  spiritual);  (2) owned  by  a  wider-stakeholders  (Allah,  direct,  indirect,  and  nature);  and  (3)  based  on shari’ate ways (halal, thoyib and free from riba).

The consequence of the major result are all the elements in the Shari’ate Balance Sheet  based  on:  (1)  obedience  (abd’  Allah)  assets,  liabilities  and  equities,  and  (2) creativity (khalifatullah fil ardh) assets, liabilities and equities. 
Keywords: Maal, Islamic and Altruistic Wealth, Shari’ate Balance Sheet, Obedience (abd’ Allah) elements; Creativity (khalifatullah fil ardh).

Oleh: Aji Dedi Mulawarman

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