Abstract
A NEW METHODOLOGY TO INITIATE ISLAMIC POLITICAL ECONOMY OF ACCOUNTING
Highlights
The Islamic Political Economy of Accounting (IPEA) concept in this study is a concept built on the criticism of classical PEA1
There is a way of reading that needs to be straightened out from the observers of the thought of HOS Tjokroaminoto which is developing in Indonesian society
Each 3T figure could be synthesized as follows: (1) HOS Tjokroaminoto's thinking is in a contextual way; (2) Ibn Taimiyah’s thinking is in a literalistic way; and (3) Iwan Triyuwono’s thinking is in an intuitive way
Summary
The IPEA concept in this study is a concept built on the criticism of classical PEA1. PEA comes from the root of the ideology of socialism It was started from Marx's attention to human freedom and he tried to find answers to problems so that people are not socially alienated. The human model derived by socialism is homo sociologicus (Jensen & Meckling, 1994). Jensen & Meckling (1994) revealed that the human model of homo sociologicus does not focus solely on material income and cares for the social environment, psychological needs and the interests of society. Both materialism and homo sociologicus are the form of neglect of invisible reality.
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