Abstract
Accounting reporting that is only guided by the conventional economic system and only concerned with profit, has an impact on the economic crisis and certain community misery. Islamic economics which was pioneered by contemporary scholars compiled an economic reporting system that prioritized benefit, transparency, and justice in accounting reporting. Conceptually, this article discusses the sharia accounting paradigm according to the perspective of maqashid sharia and tafsir maqashidi. The position of the maqashid sharia regarding the study of Islamic accounting is divided into five phases, namely guarding religion, guarding the soul, maintaining reason, guarding descent, and safeguarding property. In this case, the tafsir maqashidi is very relevant to understanding the text about maqashid sharia because, first, in the tafsir maqashidi the maqashid sharia approach is discussed from the perspective of Islamic law. Second, maqashid sharia is understood as a religious manhaj.
Highlights
Persoalan kemiskinan dan ketidakadilan ekonomi menjadi problem setiap masyarakat di dunia, termasuk di Indonesia
Accounting reporting that is only guided by the conventional economic system
Islamic economics which was pioneered by contemporary scholars compiled an economic reporting system that prioritized benefit
Summary
Persoalan kemiskinan dan ketidakadilan ekonomi menjadi problem setiap masyarakat di dunia, termasuk di Indonesia. As-Syatibi, tokoh ekonomi Islam yang popular dengan maqasid syariah menjelaskan untuk mencapai kesejehteraan sosial diperlukan lima aspek dalam kehidupan manusia yaitu: memelihara akal manusia, jiwa yang shaleh, agama, keturunan dan harta.[3] Kelima fase pokok tersebut harus dimiliki oleh setiap umat manusia jika ia ingin merdeka dan sejehtera secara ekonomi. Akuntansi konvensional tidak bisa dilepaskan dari pengaruh kapitalisme global, yang membentuk watak manusia dalam pelaporan ekonomi, menjadi samar dan penuh tipu muslihat.
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