REKONSTRUKSI TEKNOLOGI INTEGRALISTIK AKUNTANSI SYARI’AH: SHARFATE VALUE ADDED STATEMENT

(1)

M u l a w a r m a n , T r i y u w o n o , L u d i g d o , R e k o n s t r u k s i T e k n o l o g i I n t e g r a l i s t i k . 1

J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a J u n i 2 0 0 7 , V o l . 4 , N o . 1 , h a l . 1 - 2 4

R E K O N S T R U K S I T E K N O L O G I I N T E G R A L I S T I K A K U N T A N S I

S Y A R I ’A H :

S H A R F A T E V A L U E A D D E D S T A T E M E N T

A j i D e d i M u l a w a r m a n

M a h a s is w a P r o g r a m D o k to r I lm u E k o n o m i

P a s c a S a r ja n a U n iv e rs ita s B r a w ija y a

aj id e d im @ y a h o o .c o . id

I w a n T r iy u w o n o

U n t i L u d ig d o

S t a f P e n g a ja r F a k u lta s E k o n o m i U n iv e r sita s B r a w ija y a

iw a n t@ f e .u n ib r a w .a c .id

u n ti@ f e .u n ib r a w .a c .id

A b s t r a c t

T he o b je c tiv e o f th e r e s e a r c h is to f o r m u la te S h a r i ’a te V alue A d d e d S ta te m e n t.

F o r m u la tio n is c o n d u c te d b y u tiliz in g I n te g r a te d I s la m ic H y p e r s tr u c tu r a lis m

M e th o d o lo g y . In th a t m e th o d o lo g y , c o n v e n tio n a l c o n c e p t o f v a lu e a d d e d a n d

B a y d o u n a n d W ille tt’s (1 9 9 4 ) c o n c e p t o f v a lu e a d d e d a r e r e fin e d b y S h a r i ’a te A c c o u n tin g . T he r e s u lt is th e n r e fin e d b y Is la m ic T e c h n o s y s te m to g e n e r a te S h a r i ’a te

V alue A d d e d S ta te m e n t. T he m a jo r r e s u lt s h o w s th a t z a k a t b e c o m e s a s u b s ta n c e o f S h a r i ’a te V alue A d d e d . T h is m e a n s th a t S h a r i ’a te V alue A d d e d is a c tu a lly

e c o n o m ic (p h y sic a l) v a lu e a d d e d (zak% ) w h ic h is a lw a y s p u r ific a te d s p ir itu a lly

( ta z k iy a h ) . T he p u r ific a te d e c o n o m ic v a lu e a d d e d (za k a ) is c a lle d a s z a k k a (o r it

is th e s a m e a s S h a r i ’a te V alue A d d e d ). B o th z a k k a a n d t a z k i y a h is e x tr a c te d f r o m

th e v a lu e s a n d c o n c e p ts o f A b d ’ A lla h a n d K h a l i f a t u ll a h f il a r d h . T h e c o n s e q u e n c e o f th e m a jo r r e s u lt a re : (1) th a t th e s o u r c e s o f v a lu e a d d e d in th e S h a r i ’a te V alue

A d d e d S ta te m e n t s h o u ld b e a c q u ir e d b a s e d o n G o d ’s c o m m a n d s ( h a la l, t h o y i b a n d

e l i m i n a t i n g riba,), a n d (2) th e d is tr ib u tio n s o f th e v a lu e a d d e d s h o u ld b e b a s e d o n

m a s h l a h a a n d ‘A d a l a h ( G o d ’s J u s tic e ).

K e y w o r d s : I n t e g r a t e d I s l a m i c H y p e r s t r u c t u r a l i s m M e t h o d o l o g y , S h a r i ’a t e

V a l u e A d d e d , S h a r i ’a t e V a l u e A d d e d S t a t e m e n t , T a z k iy a h , A b d ’

(2)

2 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a , J u n i 2 0 0 7 , V o l.4 , N o . I , h a l . 1 - 2 4

P E N D A H U L U A N

B e r d a s a r r e v ie w b e b e r a p a p e n e litia n e m p ir i s R a t m o n o ( 2 0 0 4 ) , S y a f e i e t al.

( 2 0 0 4 ) , H a m e e d d a n Y a y a ( 2 0 0 3 b ) , T r i y u w o n o ( 2 0 0 0 a ) , S u la im a n ( 1 9 9 8 , 2 0 0 1 ) ,

t e r li h a t b a h w a p r a k t ik d a n te k n o lo g i a k u n ta n s i d i le m b a g a b is n is b e r b a s i s s y a r i ’a h

m a s i h m e n g a d o p s i f ilo s o fi, te o r i, d a n k o n s e p B a r a t y a n g k a p it a l i s t i k , s e k u le r ,

a n t r o p o s e n t r i s d a n m e m e n ti n g k a n la b a . D ir a s a k a n m e n d e s a k m e n u r u n k a n k o n s e p

f il o s o f i s - t e o r e tis a k u n ta n s i s y a r i ’ a h ( s e la n ju tn y a d is i n g k a t A S ) s a m p a i a s p e k

t e k n o lo g in y a . M e la k u k a n k o n s tr u k s i b e n tu k la p o r a n k e u a n g a n A S b e r d a s a r k o n s e p

f il o s o f i s - t e o r e tis s e b e n a r n y a s u d a h la m a d il a k u k a n p a r a a k a d e m is i. D i a n t a r a n y a

G a m b l i n g d a n K a r im ( 1 9 9 1 , 1 3 0 - 1 3 5 ) y a n g m e n ja d ik a n C h a m b e r ’s C o n tin u o u s ly

C o n te m p o r a r y A c c o u n tin g s e b a g a i d a s a r p e m b e n tu k a n n e r a c a . B a y d o u n d a n W il le t

( 1 9 9 4 ) m e n d e s a i n Is la m ic C o r p o ra te R e p o r ts ( I C R ’s) y a n g te r d ir i d a r i c a s h flo w

s ta te m e n t, c u r re n t v a lu e b a la n c e s h e e t d a n v a lu e a d d e d s ta te m e n t ( d is e b u t V A S 1).

K h u s u s b e r k a i t a n l a p o r a n la b a r u g i y a n g le b ih c o c o k a d a la h V A S ( B a y d o u n d a n

W i lle t 1 9 9 4 , 2 0 0 0 ; S u la im a n 2 0 0 1 ; T r iy u w o n o 2 0 0 0 b ; T r iy u w o n o 2 0 0 1 ; S u la im a n

d a n W ille t 2 0 0 3 ; T r iy u w o n o 2 0 0 4 ) , k a r e n a a r tik e l te r s e b u t c e n d e r u n g p a d a p r in s i p -

p r in s i p a k u n t a b i l i t a s s o s i a l d a n lin g k u n g a n . D a la m V A S in f o r m a s i l a b a b e r s i h

d i p e r o le h p e r u s a h a a n s e b a g a i v a lu e a d d e d (V A ) u n t u k k e m u d ia n d i d i s t r i b u s i k a n

s e c a r a a d il k e p a d a k e lo m p o k y a n g te r li b a t p e m b e n tu k a n V A d e n g a n p e r u s a h a a n .

T a b e l 1

Value A d d e d S ta te m e n t v e r s i B a y d o u n d a n W ille t ( 1 9 9 4 ,2 0 0 0 )

S o u r c e s :

R e v e n u e s x

B o u g h t in i t e m s (x)

R e v a l u a t i o n s x

x

D i s t r i b u t i o n s

II

B e n e f i c i a r i e s ( e .g .Z a k a t, K h u rn s) x

* G o v e r n m e n t ( e .g .T a x e s ) x

E m p l o y e e s (e .g . W a g e s) x

O w n e r s ( e .g .D i v i d e n d s ) x

C h a r it ie s , M o q u e s ( e .g .G if ts ) x

R e i n v e s t e d F u n d s : x

P r o fi t R e t a i n e d (N o te ) x

R e v a l u a t i o n s x

x

T e ta p i V A S m e n u r u t H a m e e d d a n Y a y a ( 2 0 0 3 a ) b e lu m c u k u p m e m a d a i s e b a g a i

i n f o r m a s i a k u n ta n s i y a n g I s la m i . V A S b e l u m m e m b e r i r u a n g p e r t im b a n g a n H a la l

k e c u a li h a n y a m e m e n t i n g k a n a s p e k d is tr ib u s i d a r i s u m b e r d a y a e k o n o m i. L e b i h

(3)

f u n d a m e n t a l la g i b e r k a it a n a k u n ta b ilita s V A S b e lu m b e r d a s a r p a d a k o n s e p s h a r i ’a te

e n te r p r is e th e o r y ( T r iy u w o n o 2 0 0 2 b ) . D i s a m p in g itu d a la m p r o s e s i n v e s ta s i

p e r u s a h a a n u n tu k m e m e n u h i k e c u k u p a n m o d a l n y a m u n c u l b e n t u k p e n a m b a h a n

b i a y a m o d a l y a n g b e r h u b u n g a n d e n g a n k o n s e p tim e v a lu e o f m o n e y {in te re st). H a l

in i j e l a s t i d a k s e s u a i d e n g a n n i la i- n il a i I s la m 2 d a n t u j u a n s y a r i ’a h . B e r d a s a r k a n is u -

is u te r s e b u t d i a ta s d a p a t d ir u m u s k a n p e r m a s a l a h a n s e b a g a i b e r ik u t: “ B a g a im a n a

b e n t u k V A S y a n g m e m e n u h i n ila i- n ila i I s la m d a n t u j u a n s y a r i ’a h ? ” T u j u a n

p e n e l i t i a n in i a d a l a h m e r u m u s k a n s h a r i ’a te v a lu e a d d e d s ta te m e n t (S V A S ). D e n g a n

t e r u m u s k a n n y a S V A S d i h a r a p k a n A S y a n g s a m p a i s a a t in i m a s i h b e r a d a p a d a

ta t a r a n f il o s o f i s - t e o r e ti s d a p a t d ii m p le m e n ta s ik a n d i la p a n g a n . K e d u a , m e m b e r ik a n

k o n t r i b u s i p r a k t is b a g i p a r a a k u n ta n m e la k u k a n p r a k t ik a k u n t a n s in y a s e s u a i n ila i-

n i l a i I s l a m (.Isla m ic v a lu e s) d a n t u ju a n s y a r i ’a h (m a q a s id a l-s y a r i ’a h).

P E N E L I T I A N T E R D A H U L U

T in ja u a n p u s ta k a m e r u p a k a n d a s a r ( te o r e tis ) d a r i p r o s e s r e k o n s t r u k s i y a n g

a k a n d il a k u k a n d a la m p e n e l i t i a n in i. M u la i d a r i k o n s e p f il o s o f i s - t e o r e tis A S s e b a g a i

k e r a n g k a u t a m a d a n k o n s e p p e n u n ja n g y a i t u T e k n o lo g i I s la m i s e r t a k o n s e p y a n g

a k a n d ir e k o n s t r u k s i y a i t u V A d a n V A S .

F i lo s o f i s - T e o r e t is A S

N i l a i - n i l a i I s la m b e r d a s a r k a n T a w h id m e r u p a k a n n ila i y a n g d i a n u t s e ti a p

M u s l i m d a l a m k e im a n a n d a n p e n e g a s a n a ta s K e e s a a n A lla h . K e i m a n a n d i l a n j u t k a n

p a d a k e p a t u h a n m e n ja la n k a n s y a r i ’a t s e b a g a i p e n y e r a h a n d ir i s e b a g a i h a m b a A lla h

( ‘a b d A lla h ) ( Q S : 5 1 :5 6 ; 3 6 :6 1 ; 6 :1 6 2 ) . S e te la h i t u m a n u s i a h a r u s t e r j u n d a l a m h i r u k

p i k u k n y a d u n i a s e b a g a i K h a lifa tu lla h f i l a r d h ( Q S . 3 5 :3 9 ) . U n t u k m e l a k s a n a k a n

k o e k s is t e n s i t u j u a n m a n u s i a te r s e b u t A l l a h m e m b e r ik a n p e r a n g k a t - p e r a n g k a t h u k u m

( s y a r i ’a t) y a n g b e r s u m b e r p a d a A l Q u r 'a n d a n A s S u n n a h . M a n u s i a d ib e r i k e b e b a s a n

m e m i l i h b e n t u k - b e n t u k m u a m a la h s e s u a i p o te n s i d a n k e s e m p a t a n y a n g d i m i l i k in y a

( I b a d 2 0 0 3 ) . D e n g a n itu p u l a m a n u s i a m e n u r u t M a s ’u d i ( 1 9 9 5 ) t i d a k m e m i l i k i

m a q a s h id a s y - s y a r i’a h ( tu j u a n s y a r i ’a h ) l a i n k e c u a li k e m a s la h a t a n m a n u s i a d a la m

b e n t u k k e a d i l a n s o s ia l.

O r g a n is a s i I s l a m d e n g a n b e g i t u h a r u s p u l a d i j a l a n k a n b e r d a s a r k a n n i l a i - n i l a i

I s l a m d a n tu ju a n s y a r i ’a h . T r iy u w o n o ( 1 9 9 7 , 2 0 0 0 a ) k e m u d i a n m e n g a j u k a n m e t a f o r a

a m a n a h u n t u k m e n d e s a in d a n m e n g o p e r a s ik a n o r g a n is a s i s y a r i ’a h , s e d a n g k a n b e n t u k

a k u n t a n s i n y a ( s e s u a i k o n s e p a m a n a h ) d im e t a f o r a k a n d e n g a n z a k a t ( T r i y u w o n o

(4)

4 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a , J u n i 2 0 0 7 , V o l. 4 , N o . 1, h a l . 1 - 2 4

2 0 0 0 b ) . M e n u r u t T r iy u w o n o ( 2 0 0 6 b ) z a k a t b u k a n h a n y a s im b o l “ k e w a j i b a n ”

p e r u s a h a a n d a la m m e m b a y a r z a k a t, te ta p i m e r u p a k a n b e n t u k s im b o l “ o p t i m a l i s a s i ”

p e m b a y a r a n z a k a t o le h p e r u s a h a a n . K o n s e p tu a lis a s i s im b o l o p tim a lis a s i z a k a t

d a l a m p e r u s a h a a n m e w u j u d d a la m s im b o l- s im b o l b e r n ila i h u m a n is , e m a n s ip a to r is ,

t r a n s e n d e n t a l d a n t e l e o l o g i k a h S im b o l- s im b o l z a k a t t e r s e b u t b e r d a m p a k p a d a

b a n g u n a n te o r e ti s a k u n ta n s i s y a r i ’a h p u la . K o n s e p d a s a r b a n g u n a n t e o r e t is A S

d i j e l a s k a n T r i y u w o n o ( 2 0 0 4 ) m e l i p u t i in s tr u m e n ta l d a n s o c io -e c o n o m ic ', c r itic a l

d a n ju s tic e ', a ll-in c lu s iv e d a n ra tio n a l-in tu itiv e ', s e r t a e th ic a l d a n h o listic -w e lfa r e .

D a r i p e n j e l a s a n f i lo s o f i s - t e o r e ti s d itu r u n k a n a p a y a n g d is e b u t T r iy u w o n o ( 2 0 0 2 b )

‘s in e r g i o p o s is i b i n e r ’, p e r p a d u a n m a te r i d a n s p irit. D e n g a n e p i s te m o lo g i in i A S

d a p a t m e m f o r m u l a s i k a n t u j u a n d a s a r l a p o r a n k e u a n g a n n y a y a n g m e n g a r a h k e

a k u n t a b i l i t a s in s tr u m e n ta l s p ir itu a l ( v e r t ik a l, s ta k e h o ld e r s d a n h o r iz o n ta l) s e r t a

p e m b e r i a n in f o r m a s i b e r n ila i m a t e r i ( d a la m b e n tu k a k u n t a n s i d a n in f o r m a s i

a k u n t a n s i) . T u ju a n la p o r a n k e u a n g a n k e m u d i a n m e m b e n tu k k a r a k t e r E g o is tis -

A l t r u i s t i s , M a te r i a l i s t i s - S p i r i t u a l is t i s , d a n K u a n t i t a t i f - K u a l i t a t i f ( T r iy u w o n o 2 0 0 4 )

u n t u k m e n d e s a i n te k n o lo g i a k u n ta n s i s y a r i ’a h , y a i t u l a p o r a n k e u a n g a n .

T e k n o l o g i d a l a m K e r a n g k a I s l a m

M e n u r u t M a h z a r ( 2 0 0 4 , 1 6 3 - 1 8 3 ; lih a t j u g a L u b is 1 9 8 2 ; S h a h 1 9 8 6 )

p a n d a n g a n s e m p i t d a n p a r s ia l m e n g e n a i t e k n o lo g i s e la m a in i t e l a h m e n g h i l a n g k a n

h a k e k a t t e k n o l o g i 3 s e h in g g a k i t a t e r k e j u t k e t i k a d i h a d a p k a n p a r a d o k s te k n o lo g i

d a n t i d a k t e r le p a s j u g a t e k n o lo g i d a la m a k u n ta n s i ( li h a t m i s a l n y a C r o m b ie 1 9 9 7 ) .

I tu l a h s e b a b n y a d i p e r lu k a n p a n d a n g a n in te g r a l te n ta n g te k n o lo g i y a n g m e m p e la ja r i

m a k n a - m a k n a t e k n o l o g i s e c a r a k o m p r e h e n s i f d a n u tu h . S e b a g a i b a g i a n d a r i

p e r a d a b a n d a n b e r s i f a t in te g r a l t e k n o lo g i y a n g d is e b u t te k n o s i s t e m m e l i p u t i

s u b s i s t e m - s u b s i s t e m t e k n o s f e r a y a n g b e r s i f a t m a te r ia l, t e k n o s t r u k t u r y a n g b e r s i f a t

s o s i a l e n e r g e ti k , t e k n o l o g i y a n g b e r s i f a t i n f o r m a tik d a n te k n o s o f i y a n g b e r s i f a t

n o r m a ti f . P r in s i p - p r i n s i p it u s e n d ir i m e r u p a k a n m a n if e s ta s i d a r i f u n g s io n a lita s

p r a g m a t is a t a u i n s t r u m e n ta li ta s t e k n is m a n u s i a s e b a g a i o r g a n is m e y a n g s e c a r a

s in g k a t d i s e b u t s e b a g a i “ t e k n i k ” . D a p a t d i k a t a k a n te k n ik m e r u p a k a n r u h t e k n o lo g i.

R u h t e k n o l o g i b e r u p a a d a p ta s i a l a m t e r h a d a p m a n u s i a m e n g a r a h k a n g e r a k a n a t a u

d i n a m i k a te k n o lo g i. B e r d a s a r k a n p e r s p e k t i f in te g r a lita s s e p e r ti in i p r o s e s ta z k iy a h

a l- n a fs d ip e r lu k a n m a n u s i a s e b a g a i p e r j u a n g a n m e n a k lu k k a n t u b u h o le h lin g k u n g a n

m a t e r ia ln y a . B e r f u n g s i s e b a g a i p e n a k l u k s in g u la r it a s t e k n o lo g i y a n g te r ja d i a k i b a t

k o e v o l u s i te k n o lo g i y a itu d i a l e k t i k a p e r k e m b a n g a n te k n o lo g i d a n p e r a d a b a n y a n g

t e r j a d i s e l a m a s e ja r a h . T a zk iy a h a d a l a h p u n c a k k e s a d a r a n t r a n s e n d e n ta l s e p e r ti

d i l a k u k a n p a r a N a b i d a n R a s u l. T a zk iy a h in ila h y a n g m e n j a d i in ti T e k n o lo g i

(5)

I s l a m i d a n m e n ja d i in ti d a r i t e k n o lo g i a k u n ta n s i s y a r i ’a h , y a i t u l a p o r a n k e u a n g a n

s y a r i ’a h .

K o n s e p V a l u e A d d e d d a n V a l u e A d d e d S t a t e m e n t

S a la h s a tu b e n tu k t e k n o l o g i a k u n ta n s i s y a r i ’a h y a n g d i s e p a k a t i p a r a a k a d e m is i

a d a l a h p e n g g a n t i l a p o r a n l a b a r u g i, y a i t u V A S . V A S s e c a r a t e o r e t i s b e r b a s i s p a d a

k o n s e p V A ( S ta d e n 2 0 0 0 ) . V A m e n u r u t H a lle r d a n S to lo w y ( 1 9 9 5 ) m e r u p a k a n

k o n s e p t r a d is io n a l y a n g b e r a k a r p a d a e k o n o m i m a k r o , t e r u ta m a d a l a m p e r h i tu n g a n

p e n d a p a t a n n a s io n a l d e n g a n p e n g u k u r a n p r o d u k t i f d a r i e k o n o m i n a s io n a l, b i a s a n y a

d i s e b u t P r o d u k N a s i o n a l a t a u P r o d u k D o m e s tik . P r o d u k N a s i o n a l m e r e p r e s e n t a s i k a n

n ila i t a m b a h p e r e k o n o m i a n n a s io n a l d a la m p e r i o d e s p e s if ik .

P e n g u k u r a n V A m e n u r u t S ta lle r d a n H o lo w y ( 1 9 9 5 ) d i l a k u k a n d u a c a r a ( li h a t

j u g a M a th e w s d a n P e r e r a 1 9 9 6 , 2 3 4 - 2 3 5 ; F ir r e r 2 0 0 3 ; D i e f e n b a c h 2 0 0 3 ; M e e k

d a n G r a y 1 9 9 8 ). C a r a p e r ta m a , d is e b u t S u b tr a c tx v e lIn d ir e c t M e th o d, m e n u n j u k k a n

P e r fo r m a n c e A s p e c t, y a i t u V A d ip a n d a n g s e b a g a i h a s il b e r s i h y a n g m e n g e k s p r e s i k a n

p e r o r a n g a n , p e r u s a h a a n , in d u s tr i a t a u e k o n o m i n a s io n a l k e s e l u r u h a n d a n d i t a m b a h k a n

p a d a p e n e r i m a a n b a r a n g d a n j a s a d a r i e n ti ta s la in . K e d u a , A d d itiv e lD ir e c t M e th o d ,

m e n u n j u k k a n a s p e k s o s i a l d a n d i r e p r e s e n ta s ik a n s e b a g a i p e n j u m l a h a n b a g i a n

p e n c i p t a a n k e k a y a a n .

V A S d a la m w a c a n a a k u n ta n s i s o s i a l d a n l i n g k u n g a n t e o r e t is d a p a t d i l i h a t

m i s a l n y a d a r i p e m i k i r a n G r a y e t al. ( 1 9 9 5 , 1 9 9 6 ) . M e s k i p u n s e b e n a r n y a

p e r k e m b a n g a n a k u n ta n s i s o s i a l d a n lin g k u n g a n d e n g a n r e p r e s e n t a s i n y a b e r b e n t u k

C o r p o r a te S o c ia l R e p o r tin g ( C S R ) m a y o r it a s m a s i h d i d o m i n a s i a l i r a n M id d l e

G r o u n d , y a i t u p e m i k i r a n y a n g m e m p e r ta h a n k a n s ta tu s q u o a k u n t a n s i t r a d is i o n a l .

A p l i k a s i C S R M id d le G r o u n d a d a l a h V A S s e b a g a i s u p p le m e n t ( la p o r a n t a m b a h a n ) .

P e m i k i r a n d e m ik ia n d i l i h a t M o o k ( 2 0 0 3 ) d a n M o o k e t al. ( 2 0 0 5 ) b u k a n l a h b e n t u k

s e b e n a r n y a d a r i l a p o r a n a k u n ta n s i. M e n g a n tis ip a s i h a l t e r s e b u t m e r e k a m e m b e r ik a n

a l t e r n a t i f 3 m o d e l s ta te m e n t b a r u , s a la h s a tu n y a E x p a n d e d Value A d d e d S ta te m e n t

( E V A S ) s e b a g a i p e n g g a n ti (s u p p la n t) la p o r a n l a b a r u g i.

E V A S s e b a g a i p e r l u a s a n V A S m e n e k a n k a n p e r a n o r g a n is a s i b e r k a i t a n d e n g a n

m a n f a a t m a s y a r a k a t y a n g s e c a r a u m u m d ia b a ik a n d a la m l a p o r a n k e u a n g a n , k a r e n a

m e r u p a k a n t r a n s a k s i y a n g t i d a k d a p a t d im o n e te r i s a s i. E V A S le b ih d a r i V A S d a l a m

h a l i n te g r a s i in f o r m a s i f in a n s i a l d a n n o n - f i n a n s ia l d e n g a n s in t e s i s d a t a f i n a n s i a l i n p u t

d a n o u t p u t s o s ia l. K o m b in a s i d a t a f in a n s ia l d a n s o s i a l s e r t a i n p u t d a n o u tp u t s o s i a l

( b a i k la n g s u n g m a u p u n t i d a k la n g s u n g ) m e m b e r ik a n g a m b a r a n u t u h d a m p a k s o s ia l

e k o n o m i p e r u s a h a a n . E V A S 4 d e n g a n d e m ik ia n m e r u p a k a n p e r l u a s a n s ta k e h o ld e r s

y a n g t i d a k p e r n a h t e r p o tr e t d a la m V A S ( M o o k 2 0 0 3 ) .

(6)

6 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a , J u n i 2 0 0 7 , V o l. 4 , N o . I , h a l . 1 - 2 4

T a b el 2

V a lu e A d d e d S t a t e m e n t v e r s i M o o k ( 2 0 0 3 ,1 3 )

V A C r e a t e d F i n a n c i a l S o c i a l C o m b i n e d

O u t p u t s P r i m a r y $ 3 . 9 6 4 . 0 3 1 $ 2 4 6 . 1 3 $ 4 . 2 1 0 . 1 5 9

S e c o n d a r y $ 6 5 . 1 9 $ 4 2 4 . 8 1 $ 4 9 0 . 0 0

T e r t i a r y $ 2 . 5 0 $ 2 . 5 0

S u b T o t a l $ 4 . 0 2 9 . 2 2 3 $ 6 7 3 . 4 4 $ 4 . 7 0 2 . 6 5 9 P u r c h a s e s o f

E x t e r n a l g o o d s & $ 1 . 5 3 8 . 5 6 1 $ 6 7 3 . 4 4 $ 1 . 5 3 8 . 5 6 1 s e r v i c e s

V A C r e a t e d $ 2 . 4 9 0 . 6 6 2 $ 6 7 3 . 4 4 $ 3 . 1 6 4 . 0 9 8

R a t i o s o f V A t o P u r c h a s e s $ 1 ,6 2 $ 0 , 4 4 $ 2 , 0 6

D i s t r i b u t i o n o f V A F i n a n c i a l S o c i a l C o m b i n e d

E m p l o y e e s W a g e s a n d b e n e f i t s $ 8 3 8 . 2 2 $ 8 3 8 . 3 3

R e s i d e n t s V a l u e f r o m s o c i a l l a b o u r $ 2 4 4 . 1 3 $ 2 4 4 . 1 3

S k i l l s d e v e l o p m e n t $ 6 5 . 1 9 $ 4 2 4 . 8 1 $ 4 9 0 . 0 0

P r o p e r t y t a x c r e d i t $ 1 4 1 . 8 0 $ 1 4 1 . 8 0

S u b T o t a l $ 6 5 . 1 9 $ 8 1 0 . 7 4 $ 8 7 5 . 9 3

S o c i e t y G o v : m u n i c i p a l p r o p e r t y t a x e s $ 2 1 6 . 5 9 $ 2 1 6 . 5 9 G o v : p r o p e r t y t a x c r e d i t ( $ 1 4 1 . 8 0 ) ( $ 1 4 1 . 8 0 ) G o v : h o u s i n g o f w a r e r e f u g e e s $ 2 . 0 0 $ 2 . 0 0 C o o p e r a t i v e s e c t o r : c o n s u l t a t i o n s $ 2 . 5 0 $ 2 . 5 0

S u b T o t a l $ 2 1 6 . 5 9 ( $ 1 3 7 . 3 0 ) $ 7 9 . 2 9

C a p i t a l L o a n I n t e r e s t $ 5 1 9 . 9 6 $ 5 1 9 . 9 6

O r g a n i z a t i o n A m o r t i z a t i o n o f c a p i t a l a s s e t s $ 4 3 3 . 4 5 $ 4 3 3 . 4 5

O p e r a t i n g s u r p l u s $ 4 1 7 . 2 5 $ 4 1 7 . 2 5

S u b T o t a l $ 8 5 0 . 7 0 $ 8 0 5 . 7 0

(7)

M u l a w a r m a n , T r i y u w o n o , L u d i g d o , R e k o n s t r u k s i T e k n o l o g i I n t e g r a l i s t i k 7

M E T O D O L O G I P E N E L I T I A N : H I P E R - S T R U K T U R A L I S M E I S L A M

T E R I N T E G R A S I

B a g i a n in i a k a n m e n j e l a s k a n p e n g g u n a a n m e t o d o l o g i d a l a m p e n e l i t i a n , y a i tu

M e to d o l o g i H i p e r - S t r u k t r a l i s m e I s la m T e r i n te g r a s i ( H S I T ) . B e r d a s a r m e to d o lo g i

t e r s e b u t a k a n d i s u s u n m e t o d e p e n e l i t i a n , y a itu a l a t a n a li s is d a n u n i t a n a l is i s .

K o n s e p V a l u e A d d e d d m V a l u e A d d e d S t a t e m e n t

R e k o n s t r u k s i V A S -E V A S m e n ja d i S V A S d i l a k u k a n d e n g a n M e to d o lo g i

H S I T . H S I T m e r u p a k a n m e t o d o l o g i y a n g m e n y a t u k a n s t r u k t u r a l i s m e d a n

p o s t s t r u k t u r a l i s m e s e k a lig u s m e n y a t u k a n d a n m e l a m p a u i n y a d e n g a n n ila i- n ila i

I s l a m . S t r u k tu r a lis m e s e b a g a i m a n a d ik e ta h u i m e r u p a k a n p r o s e s m e t o d o l o g i s

p e n d a l a m a n k o n s e p tu a l u n s u r - u n s u r m e la lu i in te r -c o n n e c tio n a n t a r u n s u r , p e n c a r i a n

s tr u k t u r d i b a l i k r e a l i ta s e m p ir is (in n a te s tr u c tu r in g c a p a c ity ) . P a d a t i n g k a t e m p i r i s

k e t e r k a i t a n a n ta r u n s u r d a p a t b e r u p a b in a r y o p p o s itio n , s e r t a m e m p e r h a t ik a n

u n s u r - u n s u r s in k r o n is , d a n b u k a n d ia k r o n is ( y a itu u n s u r - u n s u r d a l a m s a t u w a k tu ,

b u k a n p e r k e m b a n g a n a n t a r w a k tu , d i a k r o n is a t a u h i s to r is ) ( K u n to w ijo y o 2 0 0 4 ,

3 5 ) . P o s t s t r u k t u r a l i s m e m e l i h a t b a h w a s e la lu a d a s u a tu r e a l i ta s t e r s e m b u n y i d i

b e l a k a n g ta n d a , m u la i d a r i w ritin g , trace , d iffe r a n c e 5 d a n a r c h e -w r itin g ( p e r g e r a k a n

d iffe r a n c e ) ( R itz e r 2 0 0 3 , 2 0 4 ) .

H S I T t i d a k m e n o l a k S t r u k t u r a l i s m e d a n P o s t s t r u k t u r a l i s m e ,m e s k i p u n k e d u a n y a

m a s i h t e r je b a k d a l a m k o n t e k s m a t e r i. H S I T m e l a k u k a n p r o s e s in te g r a s i d a n b a h k a n

m e l a m p a u i n y a (h y p e r) d e n g a n p a y u n g n i la i- n il a i I l a h ia h . I n te g r a s i d i l a k u k a n d e n g a n

p e n y u s u n a n k e r a n g k a f il o s o f i s - t e o r e tis A S s e b a g a i s tr u k t u r u t a m a p e n y u s u n S V A S .

A g a r s tr u k t u r u t a m a m e m ilik i k e t e r k a i t a n l a n g s u n g s e r t a te c h n o lo g ic a l, d i p e r lu k a n

s tr u k t u r p e n d u k u n g y a i t u k o n s e p te k n o lo g i I s la m y a n g d is e b u t T e k n o s is te m I s l a m .

T e k n o s is te m I s la m d ip e r lu k a n u n t u k m e m b e r ik a n k e t e r k a i t a n d a n i n te r a k s i a n t a r

u n s u r S V A S ( p r o s e s s tr u k tu r a li s m e ) . T e k n o s is te m I s la m t i d a k d a p a t b e r ja la n t a n p a

m e m i l i k i k e t e r k a i t a n d a n m e m ilik i n ila i s u b s t a n s ia l y a n g m e n d a s a r in y a , d a l a m h a l

in i A S ( p r o s e s p o s ts t r u k t u r a l i s m e ) . B e g itu p u l a s e b a l ik n y a k e r a n g k a f ilo s o f is t e o r e t is

A S t i d a k d a p a t d i i m p l e m e n t a s i k a n d i la p a n g a n p r a k t ik k e t i k a t i d a k d i j a l a n k a n

o l e h te k n o s i s t e m ( p r o s e s /y /p e r - s tr u k tu r a lis m e ) . P e n j e l a s a n b e n t u k b a g a n s e b a g a i

b e r ik u t.

(8)

8 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a , J u n i 2 0 0 7 , V o l. 4 , N o . 1, h a l . 1 - 2 4

G a m b a r 1

R e r a n g k a R e k o n s tr u k s i VAS m e n ja d i SV A S

O p e r a s io n a lis a s i r e k o n s tr u k s i V A S d a n E V A S m e n ja d i S V A S a g a r u n s u r

S V A S m e m e n u h i u n s u r f i lo s o f i s - t e o r e tis A S p e r l u p e n d a l a m a n u n s u r - u n s u r te r s e b u t

m e la lu i s u b s i s t e m - s u b s i s t e m t e k n o s i s t e m . S u b s is te m d a s a r y a i t u t e k n o s f e r a s tr u k tu r a l

( M a h z a r 2 0 0 4 ) d a la m k o n t e k s r e k o n s tr u k s i V A S a d a la h m e l a k u k a n r e k o n s tr u k s i

u n s u r - u n s u r m a t e r ia l p e m b e n t u k V A S v e r s i B a y d o u n d a n W ille t ( 1 9 9 4 , 2 0 0 0 ) s e p e r ti

s o u r c e s y a n g te r d ir i d a r i p e n d a p a t a n , H P P d a n r e v a lu a tio n s . T e r p e n u h i n y a u n s u r -

u n s u r m a te r ia l h a r u s s e s u a i k a r a k t e r i s t i k A S y a n g m e m i l i k i s if a t h a la l ( H a m e e d d a n

Y a y a 2 0 0 3 a ) d a n m e r u p a k a n i m p le m e n ta s i n ila i k e a d i l a n d a la m P r o fit L o s s S h a r in g

S y s te m . S u b s is te m k e d u a , m e l a k u k a n r e k o n s tr u k s i t e k n o s t r u k t u r d i n a m is /s o s ia l

e n e r g e tik ( M a h z a r 2 0 0 4 ) . K o n te k s d in a m i s e n e r g e t i k b e r u p a a s p e k p e n d i s t r i b u s i a n

V A d a la m V A S v e r s i B a y d o u n d a n W ille t ( 1 9 9 4 , 2 0 0 0 ) d a n E V A S ( M o o k e t al.

2 0 0 3 , 2 0 0 5 ) y a n g b e r s i f a t d in a m is p e n d i s t r i b u s i a n n y a s e r t a h a r u s m e m e n u h i p r in s i p

a k u n t a b i l i t a s s h a r i ’a te e n te r p r is e th e o r y ( T r iy u w o n o 2 0 0 2 b ) . S u b s is te m k e tig a ,

r e k o n s t r u k s i t e k n o l o g i i n f o r m a tik y a i t u h a s il s u b s is te m p e r t a m a d a n k e d u a ( M a h z a r

2 0 0 4 ) . B e r d a s a r k a n t i g a n ila i u t a m a S V A S h a r u s m e m e n u h i k a r a k t e r l a p o r a n

k e u a n g a n A S s e p e r ti d i u s u l k a n T r i y u w o n o ( 2 0 0 4 ) d a n m e n e r j e m a h d a l a m k o n t e k s

t e k n o lo g i b e r b e n t u k u n s u r - u n s u r S V A S u n t u k d a p a t d ia p l i k a s i k a n d i la p a n g a n .

S e b a g a i s u b s is te m p u n c a k te k n o s i s t e m I s la m s e b a g a i la n d a s a n s e iu r u h s u b s is te m -

s u b s is te m a d a l a h T a w h id . S u b s is te m in i m e r u p a k a n p r in s ip t e k n o lo g i te k n o s o f i, y a i t u

m a n if e s ta s i f u n g s io n a li ta s p r a g m a t is / i n s t r u m e n t a l i ta s ( M a h z a r 2 0 0 4 ) b e r b e n t u k r u h

te k n o lo g i t e k n o d in a m is . S e h in g g a V A S s y a r i ’ a h a k a n b e r p e d o m a n p a d a K o e k s is te n s i

V e stig ia D e i, y a i t u k h a lifa tu lla h fil A r d h - a b d ’A lla h(I s la m ic v a lu e s ), s e r t a b e r t u ju a n

(9)

M u l a w a r m a n , T r i y u w o n o , L u d i g d o , R e k o n s t r u k s i T e k n o l o g i I n t e g r a l i s t i k 9

M e t o d e P e n e li t i a n

A p l i k a s i m e t o d o l o g i H S I T d io p e r a s i o n a l k a n d a la m b e n t u k a n a lis is te o r e tis

d a n a n a li s is e m p ir i s . A n a l i s i s t e o r e t is d i la k u k a n d a la m t i g a t a h a p u ta m a . T a h a p

p e r t a m a , m e l a k u k a n p e r u m u s a n m a s a la h d a n m e to d o lo g i. T a h a p k e d u a , m e l a k u k a n

p e n e i u s u r a n k e r a n g k a f il o s o f i s t e o r e t is A S , d i l a n ju tk a n d e n g a n te k n o lo g i d a la m

k e r a n g k a I s la m , s e r t a k o n s e p V A d a n V A S . T a h a p K e t ig a , m e l a k u k a n r e k o n s tr u k s i

f il o s o f i s - t e o r e tis V A S , r e k o n s t r u k s i t e k n o lo g i p e m b e n t u k a n V A d a n r e k o n s tr u k s i

te k n o l o g i d is tr ib u s i V A . D a r i t i g a t a h a p a n u t a m a d i a t a s a k a n d i l a k u k a n i n te g r a s i

a k h i r b e n t u k V A S y a n g d i s y a r i ’a tk a n .

A n a l i s i s e m p i r i s d i la k u k a n m e la lu i 3 b e n tu k . B e n tu k p e r t a m a p e n d a la m a n

m a s a l a h b e r k a ita n d e n g a n a k t i v i t a s p e m b u a t a n la p o r a n k e u a n g a n p e r u s a h a a n

s e c a r a e m p ir i s . B e n t u k k e d u a m e l a k u k a n p e n d a l a m a n m a k n a b a h a s a z a k a t,

r ib a , ta z k iy a h , h a la l, h a r a m d a n a k u n ta b ilita s m e la lu i in f o r m a n . B e n t u k k e t i g a

m e l a k u k a n p e n e l u s u r a n p r o s e s s e r ti f ik a s i H a la l L P P O M M U I b a i k l a n g s u n g d a n

t i d a k la n g s u n g .

U n i t a n a lis is p e n e l i t i a n d i l a k u k a n d e n g a n t e k n i k k o le k s i d a t a te o r e t is d a n

e m p ir is . K o l e k s i d a t a t e o r e t is d e n g a n m e n e lu s u r i b u k u , a r tik e l d a n b a h a n l a i n n y a

b e r k a i t a n d e n g a n p e m b u a t a n k e r a n g k a t e o r e t is p e n d u k u n g d a l a m p e n e l i t i a n

in i. S e d a n g k a n k o le k s i d a t a e m p i r i s d ila k u k a n d e n g a n m e l i h a t k a r a k t e r y a n g

k o m p r e h e n s i f d a l a m p e n e n t u a n in f o r m a n . I n f o r m a n d a la m p e n e l i t i a n in i m e li p u ti

a k u n t a n p r a k ti s i, p r a k tis i b is n is , s t a f k a n to r d a n a u d ito r H a la l L P P O M M U I , s e r t a

a h li b a h a s a a r a b . W a w a n c a r a d e n g a n in f o r m a n d ila k u k a n s e la m a M a r e t- J u li 2 0 0 5 d i

5 k o t a d i s e la - s e la w a k t u in f o r m a n m e l a k u k a n a k ti v i ta s n y a .

H A S I L P E N E L I T I A N

B a g i a n in i a k a n m e n j e l a s k a n m e n g e n a i h a s il r e k o n s tr u k s i. R e k o n s tr u k s i

p e r t a m a a d a l a h r e k o n s tr u k s i f il o s o f i s t e o r e t is k o n s e p V A S y a n g s e s u a i k o n s e p

A S . K e d u a m e l a k u k a n r e k o n s t r u k s i b a g i a n p e n c i p t a a n V A S d a n k e t i g a m e l a k u k a n

r e k o n s t r u k s i b a g i a n d is tr ib u s i V A S . H a s il a k h i r n y a a d a l a h b e n t u k S V A S .

R e k o n s t r u k s i F il o s o f is - T e o r e t i s V A S

B a y d o u n d a n W il le t ( 1 9 9 4 ) m e n a w a r k a n a l t e r n a t i f V A S s e b a g a i p e n g g a n t i

l a p o r a n la b a r u g i u n t u k m e n g i m p l e m e n t a s i A S a g a r s e s u a i p r in s i p s o c ia l d is c lo s u r e

d a n f u l l d isc lo s u re . A r g u m e n t a s i n y a a d a la h , p e r ta m a , k a r e n a V A S m e n e m p a t k a n

s if a t d a s a r k e r j a s a m a a k tiv ita s e k o n o m i d i a t a s a s p e k k o m p e tis i y a n g k o n s is t e n

(10)

1 0 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a , J u n i 2 0 0 7 , V o l.4 , N o . 1, h a l . 1 - 2 4

K e d u a , I s la m b e r b e d a d e n g a n B a r a t d a l a m m e l i h a t a s p e k d is c lo s u r e a s p e k s o s i a l

d a n lin g k u n g a n . A k u n ta n s i k o n v e n s io n a l ( B a r a t) m e n e m p a t k a n d isc lo s u re s o s i a l

d a n l i n g k u n g a n s e b a t a s s u p p le m e n t d a r i d is c lo s u re a s p e k e k o n o m i. S e d a n g k a n

I s l a m m e l i h a t k e b u tu h a n u t a m a a k u n ta b ilita s l i n g k u n g a n , s o s ia l d a n l a i n n y a s e b a g a i

d is c lo s u r e y a n g b e r s if a t m a n d a to r y .

B a y d o u n d a n W il le t ( 2 0 0 0 ) d i a k h i r a r t ik e ln y a m e n g a t a k a n p e n g e m b a n g a n

I C R ’s m e m a n g b e lu m f in a l, te ta p i m a s i h m e n y i s a k a n m a s a la h p e r l a k u a n z a k a t. D i

s a m p i n g b e lu m f in a l, z a k a t v e r s i B a y d o u n d a n W il le t ( 1 9 9 4 ,2 0 0 0 ) b a r u d i t e m p a tk a n

s e b a g a i s a la h s a t u b a g ia n d is tr ib u s i V A . Z a k a t h a n y a d im a k n a i s e b a g a i b e n tu k

d i s t r i b u s i m a te r i p a d a y a n g b e r h a k . T id a k t e r d a p a t m a k n a s p ir it u a l m e n d a l a m k e c u a li

s e b a g a i k e w a jib a n p e r u s a h a a n . P a n d a n g a n z a k a t s e p e r t i itu m e n u r u t S u la im a n ( 2 0 0 4 )

m i r i p k o n s e p E l- A s h k a r ( 1 9 8 7 ) m e n g e n a i r e lig io u s ta x . S e b e n a r n y a z a k a t j e l a s tid a k

s a m a d e n g a n p a ja k u m u m ( K a h f 1 9 8 9 , 7 8 ; S u la im a n 2 0 0 4 ; M a n n a n 1 9 8 6 ) .

B a y d o u n d a n W il le t ( 2 0 0 0 ) j u g a h a n y a m e l i h a t p e r l a k u k a n z a k a t p a d a a l t e r n a t i f

b e n t u k n e r a c a y a n g d is e b u tn y a C u r re n t Value B a la n c e S h e e t ( p e n d e k a t a n s a m a

d i l a k u k a n G a m b lin g d a n K a r im 1 9 9 1 , 9 9 ) . P e r la k u k a n z a k a t d i d a l a m n e r a c a s e p e r ti

in i m e n u r u t m e r e k a a d a la h u n tu k m e m e n u h i t u n t u t a n p r a k t is d a n t e k n is p e n g g u n a a n

n i l a i s e k a r a n g d a la m p e m b a y a r a n z a k a t. D a la m I s l a m p e n i l a i a n a s e t d is e b u t n i s a b

z a k a t b e r a g a m a s e t p e r u s a h a a n ( d a la m n e r a c a ) y a n g d ik e n a i z a k a t.

A l i r a n p r a g m a tis A S s e c a r a t e o r e tis b a h k a n le b ih f l e k s i b e l m e l a k u k a n

le g i t i m a s i z a k a t d a la m la p o r a n k e u a n g a n n y a ( m i s a l n y a S y a h a ta h 2 0 0 1 ; Z u lk if li

d a n S u la s ti n in g s ih 1 9 9 8 ; K u s u m a w a ti 2 0 0 5 ) . P e n e l i t i a n H a r a h a p d a n Y u s u f ( 2 0 0 2 )

m e l i h a t p e r u s a h a a n I s l a m i I n d o n e s i a b a n y a k m e n j a l a n k a n m e t o d e p e r h i tu n g a n z a k a t

b e r d a s a r la b a b e r s i h , d i m a n a l a b a m a s i h m e l e k a t k u a t s e b a g a i h a k m u t l a k p e m i l i k

s a h a m /p e r u s a h a a n . T id a k a d a m a k n a la in .

L e b ih j a u h b i l a d i la k u k a n p e m a k n a a n / j y p e r - s tr u k tu r a lis m e m a k n a z a k a t

m e l a l u i a k a r k a ta z a k a d a n z a k k a m e m i l i k i d u a m a k n a u ta m a . P e r ta m a d a r i a k a r k a t a

z a k a , z a k a t m e m il ik i m a k n a s e ti a p s e s u a t u s e c a r a la h i r i a h t u m b u h d a n d ip e n g a r u h i

n i la i, lin g k u n g a n a ta u p e n g a r u h s u b je k tiv ita s , y a n g m a te r ia l, f is ik d a n m e n ta l. I n il a h

y a n g d i s e b u t A lla h b a h w a s e ti a p c i p t a a n - N y a y a n g t u m b u h d a n b e r k e m b a n g s e la lu

m e n g a n d u n g n i la i- n ila i k e b a i k a n d a l a m d ir in y a . B i l a d i h u b u n g k a n d e n g a n m a k n a

V A h a l in i m a s i h b e r s i f a t la h ir i a h . K e d u a d a r i a k a r k a t a z a k k a , z a k a t m e m ilik i m a k n a

s e ti a p s e s u a tu y a n g t u m b u h d a n b e r k e m b a n g k a r e n a la i n d a n s a tu h a l d ip e n g a r u h i

s e s u a t u d i lu a r n i la i, li n g k u n g a n a ta u p e n g a r u h s u b je k tiv ita s . A d a ‘n ila i l a i n ’ y a n g

b e r k e m b a n g b a h k a n m e m p e n g a r u h i s e h in g g a s e s u a t u b e r u b a h . S e s u a tu y a n g t u m b u h

d a n b e r k e m b a n g te r s e b u t h a r u s s e la lu s e n g a ja d is u c i k a n k e m b a li d e n g a n n ila i- n ila i

I l a h i a h s e s u a i s u b s t a n s i p e n c ip ta a n n y a .

B e r d a s a r k a n p e n j e l a s a n d i a t a s V A b e l u m m e m ilik i s u b s ta n s i m a k n a l a h ir i a h -

(11)

H i t u n g a n a k h ii V A s e p e r t i in i b e l u m d a p a t d i l a k u k a n p r o s e s d is tr ib u s i k e p a d a y a n g

b e r h a k s e s u a i k e t e n t u a n s y a r i ’a h . K e t i k a V A p e r u s a h a a n d i h a s i l k a n d a r i u s a h a y a n g

d i s e n g a j a d a n m e n d a p a t k a n p e r l a k u a n t e r te n tu , m a k a p a s ti t e r d a p a t n ila i ta m b a h y a n g

b e l u m t e r s u c i k a n k a r e n a te r ja d i in te r v e n s i s u b je k ti v ita s , l i n g k u n g a n d a n n ila i. Z a k a t

d a l a m m a k n a z a k k a -la h y a n g m e n ja d i p e r a n p e n y u c i a n V A . A r tin y a , p e r o l e h a n V A

h a r u s d ij a l a n k a n s e c a r a m a t e r ia l d a n m e n ta l, d a n a k a n b e r m a k n a p e n y u c i a n h a k ik i

(V A b e r n ila i m a t e r i- m e n t a l - s p i r it u a l ) k e t i k a t e r d a p a t m e k a n i s m e p e r t u m b u h a n n ila i

p e r u s a h a a n y a n g s e la lu b e r o r i e n t a s i p a d a T a zk iy a h . T a zk iy a h m e n u r u t S a r d a r ( 1 9 8 7 ,

2 8 3 ) a d a l a h p e r t u m b u h a n s e k a lig u s p e n y u c i a n d a n b u k a n la h p r o s e s s t a ti s te ta p i

d in a m i s ( Q S . 8 7 : 1 4 - 1 5 ; 9 1 : 9 - 1 0 ) . P e r tu m b u h a n d a n p e r u b a h a n s e r t a p e n i n g k a t a n

m a n f a a t m a t e r i d a l a m T a zk iy a h b e r s i f a t m e n y e l u r u h d a n m e n c a k u p a s p e k m o r a l,

r o h a n i d a n m a te r ia l y a n g t e r ik a t s a t u s a m a la in . S e m u a n y a b e r o r ie n ta s i o p tim a li s a s i

k e s e j a h t e r a a n m a n u s i a s e lu r u h d im e n s i b u k a n h a n y a d u n ia j u g a a k h ir a t . M e n c a k u p

s e lu r u h p e r u b a h a n d a n k e s e i m b a n g a n k u a n t i t a t i f m a u p u n k u a li ta ti f .

T e r g a m b a r j e l a s b a h w a z a k a t s e b a g a i b a g i a n u t a m a t i d a k d a p a t d i l a k u k a n

h a n y a s e b a t a s d is tr ib u s i V A s e p e r ti d i u s u l k a n B a y d o u n d a n W ille t ( 1 9 9 4 , 2 0 0 0 ) .

Z a k a t ( m e n g ik u ti k o n s e p h ip e r - s t r u k t u r a l i s m e ) a d a l a h la n g u e s e k a lig u s p a r o le s e r t a

w r itin g s e k a li g u s tra c e y a n g te r b e n t u k d a l a m r e n t a n g d ia k ro n is s e k a li g u s s in k r o n is. Z a k a t, s e c a r a m a te r i ( b e r b e n t u k z a k a ) b u k a n h a n y a s e b a g a i a l a t le g itim a s i la p o r a n

A S s a j a {d iffe re n c e /m e m b e d a k a n s a ja ) , t e ta p i le b ih p a d a d iffe r a n c e ( m e m b e d a k a n

d a n m e n u n d a ) . Z a k a t, d e n g a n p e n u n d a a n ( s e c a r a b a g i a n d a r i d iffe r a n c e) s e c a r a

m e n ta l k e m u d i a n m e n g a r a h k a n z a k a t m e n ja d i b e r m a k n a le b ih s p ir itu a l m e n ja d i

p o r o s A S s e b a g a i a l a t p e n y u c i a n V A (s ig n s e k a lig u s tra c e) m e n ja d i z a k k a y a n g

b e r s i f a t m a t e r i s e k a li g u s s p ir itu a l ( r e a l ita s y a n g d i t e g a s k a n d a la m G o d S ig n s e b a g a i

b e n t u k ‘r e a l i t a s ’ y a n g m e l a m p a u i r e a lita s ) .

K e t i k a z a k a t s e b a g a i p e n g u r a n g V A s e c a r a k e s e l u r u h a n d a n b u k a n b a g i a n y a n g

d i d i s t r i b u s i k a n d a l a m k o l o m d i s t r i b u s i V A , m a k a V A t e l a h h a la l d i d i s t r i b u s i k a n

k e p a d a s ta k e h o ld e r s . B a g i a n y a n g d i p e r o le h m a s i n g - m a s i n g p e n e r i m a b a g i a n V A

t e la h s u c i d a n h a la l. H a l in i s e s u a i ‘j e j a k ’ A lla h b e r b e n tu k G o d S ig n d a n d it u l i s d a l a m

la n g u a g e A l Q u r ’a n ( Q S . 9 :1 0 3 ) . K a l i m a t a m b illa h z a k a t u n t u k m e m b e r s i h k a n d a n

m e n y u c i k a n s e ti a p h a r ta , d a l a m k o n t e k s s tr u k t u r a li s m e m e r u p a k a n a s p e k p e n a n d a a n .

B e r d o a u n t u k m e n e n t r a m k a n j i w a ( m e n ta l) a d a l a h a s p e kp e ta n d a . S e d a n g k a n k a l i m a t

A lla h M a h a M e n d e n g a r la g i M a h a M e n g e ta h u i a d a l a h b e n t u k M e ta fis ik a K e h a d ir a n

y a n g m e la m p a u i R e a li ta s d a n M e n ta l. H a l in i s e s u a i d e n g a n k a r a k t e r la p o r a n

k e u a n g a n T r iy u w o n o ( 2 0 0 4 ) y a i t u M a te r i a li s ti s - S p ir it u a lis tis . D e n g a n d e m i k i a n

z a k a t s e b a g a i a s p e k p e s a n m e n a n d a i h a r u s d i l e t a k k a n s e b a g a i a s p e k u t a m a V A S .

R e k o n s tr u k s i V A S l i n g k a r a n p e r t a m a a d a l a h m e l a k u k a n p e n e t a p a n y a n g b e r s i f a t

m e n ta l, m a te r ia l, s e k a l ig u s s p ir itu a l d e n g a n m e l e t a k k a n z a k a t p a d a p o s is i te r s e n d ir i.

(12)

1 2 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a , J u n i 2 0 0 7 , V o l.4 , N o . I , h a l . 1 - 2 4

T a b el 3

T a b e l R e k o n s tr u k s i V a lu e A d d e d S t a t e m e n t L in g k a r a n P e r ta m a

S o u r c e s :

R e v e n u e s x

B o u g h t i n i t e m s x

R e v a l u a t i o n s

i s !

G r o s s V A x

Z a k a t

T a z k i y a h t o 8 A s n a f ( x ) 6

N e t V A x

D i s t r i b u t i o n s o f N e t V A :

G o v e r n m e n t ( e . g . T a x e s ) x E m p l o y e e s ( e . g . W a g e s ) x O w n e r s ( e . g . D i v i d e n d s ) x

M m S h a d a q a h x7

V R e i n v e s t e d F u n d s ____

P r o f i t R e t a i n e d ( N o t e ) x

R e v a l u a t i o n s x

x

R e k o n s t r u k s i T e k n o lo g i P e m b e n t u k a n V a l u e A d d e d

R e k o n s t r u k s i p e m b e n t u k a n V A s e b e n a r n y a s u li t d i l a k u k a n d e n g a n p e n d e k a t a n

p e n d a p a t a n d a n b i a y a , k a r e n a d a l a m k o n t e k s a k u n t a n s i k o n v e n s io n a l ( B e lk a o u i 2 0 0 1 ;

K a m 1 9 9 0 ; S u w a r d jo n o 2 0 0 5 ; C h a r ir i d a n G h o z a li 2 0 0 0 ) k e d u a n y a b e r h u b u n g a n

d e n g a n la b a . P e n g a k u a n m a u p u n p e n g u k u r a n l a b a h a n y a s e b a t a s k e t e r u k u r a n

d a n k e t e r a n d a l a n , s e r t a k o n s e p p e n a n d i n g a n u n t u k m e m p e r te g a s l a b a a k u n ta n s i

‘m a t e r i a l ’ . L a b a s e p e r t i in i t i d a k s e s u a i d e n g a n n i la i- n ila i I s l a m d a n t u j u a n s y a r i ’a h .

P e r ta m a , p e n g a k u a n p e n d a p a t a n s e b e n a r n y a h a r u s b e r k a i t a n r e a l i s a s i p e n d a p a t a n

y a n g b e r im p lik a s i p a d a s if a t d a s a r h a la l. K e d u a , p e n g a k u a n p e n d a p a t a n d a l a m p r o s e s

p e m b e n t u k a n p e n d a p a ta n b e r b a s i s a k r u a l d a n d i t e t a p k a n n y a tim e v a lu e o f m o n e y

a k a n b e r u j u n g rib a . K e t ig a , p r in s i p p e n a n d i n g a n p e n d a p a t a n d a n b i a y a m a s i h b e l u m

s e s u a i t u j u a n s y a r i ’a h . D a la m p e n a n d i n g a n t i d a k n a m p a k a s p e k k e a d i l a n s o s ia l,

te t a p i h a n y a m u n c u l s if a t e g o i s t i k a k u n ta n s i. P e n g a k u a n h a n y a b e r k a i t a n b i a y a d a n

6 Z a k a ty a n g t e r p is a h d a r i b e n t u k d is t r ib u s i, b e r b e d a m a k n a n y a d e n g a n h a n y a s e b a g a i b e n t u k k e w a  j i b a n p e r u s a h a a n (r e l i g i o u s t a x )y a n g s e k u l a r is t ik . Z a k a td i s i n i m e r u p a k a n s i m b o l t a z k i y a h ( p e n y u  c i a n ) d a r i s o u r c e ( s u m b e r ) d a n s e k a l i g u s s im b o l k e - h a l a l - a n ( p e r m i t t e d ) d a r i s o u r c e ( s u m b e r ) u n t u k d a p a t d id is t r ib u s ik a n .

(13)

M u l a w a r m a n , T r i y u w o n o , L u d i g d o , R e k o n s t r u k s i T e k n o l o g i I n t e g r a l i s t i k . 1 3

m a n f a a t b e r s if a t p r iv a t. M e n u r u t T r i y u w o n o ( 2 0 0 4 ) p r iv a t d i s in i d i a r ti k a n s e b a g a i

p e n c a t a t a n b i a y a d a n p e n d a p a t a n d a r i s u d u t p a n d a n g k e p e n t i n g a n p e r u s a h a a n ,

s e d a n g k a n y a n g b e r s i f a t p u b li k s a m a s e k a l i t i d a k d i s a jik a n .

P e n d e k a t a n p e n d a p a t a n d a n b i a y a d a l a m V A S d a p a t d i j a d i k a n a l t e r n a t i f

m e n e n t u k a n p e m b e n t u k a n , p e n g a k u a n d a n p e n a n d i n g a n n y a s e s u a i n ila i I s la m d a n

t u j u a n s y a r i ’a h . S e b e n a r n y a m e n g a p a a l i r a n a k u n t a n s i N o n - M id d le G r o u n d m e m ilih

V A S s e b a g a i p e n g g a n t i L a p o r a n L a b a R u g i, p e r t a m a k a r e n a m a s a la h k e a d i la n .

K e a d i l a n le b ih n a m p a k p a d a V A S k a r e n a te r d a p a t k e s e i m b a n g a n k e p e n t i n g a n

a n t a r a in v e s to r , m a n a je r , k a r y a w a n , m a s y a r a k a t d a n li n g k u n g a n . K e d u a , m a s a la h

a k u n t a b i l i t a s . D u a a la s a n in i t e l a h m e n g e m b a n g k a n V A S m e n j a d i E V A S ( M o o k

2 0 0 3 ; M o o k e t al. 2 0 0 5 ) T e ta p i N o n - M id d le G r o u n d s e b e n a r n y a m a s i h te ta p p a d a

k o n s e p s i m a t e r i. P e r lu a s a n n y a h a n y a p a d a k o n s e p s i p e n g u k u r a n f in a n s i a l d a n n o n -

f in a n s i a l . S e d a n g k a n n i la i- n ila i n o n m a t e r i t i d a k p e r n a h t e r d e te k s i.

Z a k a t s e b a g a i p o r o s V A S m e r u p a k a n a l a t p e n y u c i a n V A b e r b e n t u k z a k a

( m a te r i ) m e n ja d i z a k k a ( m a te r i - m e n t a l - s p i r i t u a l ) . P r in s ip in i d i s e b u t k o n s is te n s i

d a l a m t e k n o lo g i. B e n t u k E V A S y a n g d i s e s u a i k a n p r in s i p ta z k iy a h h a r u s s e s u a i t u j u a n

l a p o r a n k e u a n g a n A S , y a i t u b e r s i f a t m a te r i, m e n ta l, s e k a lig u s s p ir it u a l. P e n y e s u a i a n

d i s in i a d a l a h p e r l u a s a n p e m b e n t u k a n V A . P e r lu a s a n E V A S m e n y e t u j u i p e r l u a s a n

p e n c i p t a a n V A f in a n s ia l d a n p e n c i p t a a n V A s o s ia l. B a g a im a n a k e m u d i a n b e n t u k r iil

p e n c i p t a a n V A m e n ta l d a n s p ir itu a l?

P e n d e k a t a n p e n c i p t a a n V A b e r s i f a t s p ir itu a l, p e r ta m a , d a p a t m e r u ju k b e n t u k

a k u n t a b i l i t a s d a r i s h a r i ’a te e n te r p r is e th e o r y ( T r iy u w o n o 2 0 0 2 b ) , y a i t u p e n y a j i a n

i n f o r m a s i h a r u s m e m e n u h i a k u n t a b i l i t a s p a d a d ir e c t p a r tic ip a n ts d a n in d ire c t

p a r tic ip a n ts ( T r iy u w o n o 2 0 0 2 b ) . M a k a b e n t u k i n f o r m a s i a k u n t a b i l i t a s E V A S y a n g

d a l a m k o n t e k s s h a r i ’a te e n te r p r is e th e o r y b a r u b e r s i f a t d ir e c t p a r tic ip a n ts f in a n s i a l-

s o s i a l p e r l u d ip e r lu a s m e n j a d i f in a n s ia l- s o s ia l- li n g k u n g a n .

K e d u a , s p ir itu a li ta s d a r i k o n s e p s h a r i ’a te e n te r p r is e th e o r y b i l a m e r u ju k

p a d a I s la m ic V alues, s e b e n a r n y a m a s i h b e r k a i t a n d e n g a n s if a t m a n u s i a s e b a g a i

k h a lifa iu lla h f i l a rd h ( b e r b e n t u k k r e a t i v it a s m a n u s i a ) . S p ir i t u a l i t a s s h a r i ’a te

e n te r p r is e th e o r y m a s i h p e r lu d i s e s u a i k a n d e n g a n k o e k s is t e n s i n ila i d ir i m a n u s i a

y a i t u k e t u n d u k a n { A b d u lla h ). P e r lu a s a n p e r t a m a s p ir i t u a l i t a s E V A S d a la m t a t a r a n

k h a lifa tu lla h fil a r d h m e m a n g b a r u m e r u p a k a n a k u n t a b i l i t a s y a n g s if a t n y a h o r iz o n ta l.

U n t u k m e n c a p a i k e s a t u a n n i l a i - s u p r a k o s m o s d a n s u m b e r n i l a i - m e t a k o s m o s

( M a h z a r 2 0 0 4 ) d i p e r lu k a n s in e r g i o p o s is i b i n e r s p ir it u a lita s K h a lifa tu lla h f i l a rd h

d a n A b d u lla h . K e s e p a d u a n a n t a r a k r e a t i v it a s d a n k e t u n d u k a n d i j a l a n k a n o le h

r e a l i ta s p s ik i s / b a t i n m a n u s i a u n t u k k e p u a s a n d a n k e t e n a n g a n h id u p d a l a m b e n t u k

k e i m a n a n y a n g s e la lu d i c a t a t G o d S p o t ( im p l e m e n t a s i d a r i k e s e p a d u a n j e n j a n g n il a i-

s u p r a k o s m o s ) u n t u k m e w u j u d k a n k e t a k w a a n m e n u j u p u n c a k p e n c i p t a a n , A l l a h

(14)

(15)

l a n j u t a n T a b e l 4

I n p u t

K e tu n d u k a n

S e k u n d e r S O P P r o s e s P r o d u k s i

R e v a l u a t i o n K r e a t iv it a s P r im e r B a i ’ + P L S H a l a l Z a m a n y , M a k a n y + R e d u k s i R i b a

C u r r e n t V a l u e

H a l a l + R e d u k s i R i b a

R e k o n s t r u k s i T e k n o lo g i D i s t r i b u s i V a l u e A d d e d

R e k o n s t r u k s i d i s t r i b u s i V A b e r h u b u n g a n d e n g a n k o n s e p h a la l d a n lh o y y ib s e r ta

r e d u k s i r ib a d a la m m e k a n i s m e t r a n s a k s i k e u a n g a n p e r u s a h a a n . H a la l m e m u n c u l k a n

a k u n t a b i l i t a s k e t u n d u k a n s e d a n g k a n r e d u k s i r ib a m e m u n c u l k a n a k u n ta b ilita s

k r e a t i v it a s . D u a k o n s e p in i m u n c u l d a r i n ila i ‘A d a la h8 d a l a m t r a n s a k s i d a n p e n c a t a t a n

p e r u s a h a a n b u k a n h a n y a p a d a k o n t e k s p e n d a p a ta n , b i a y a d a n p e n i l a i a n a p lik a s i

p e n e t a p a n n ila i h a la l/th o y y ib d a n r e d u k s i r ib a s e lu r u h a k ti v i t a s p e r u s a h a a n . D a la m

k o n t e k s t e k n o lo g i k e a d i l a n I la h i a d a l a h t u j u a n a k h ir r u h t e k n o l o g i ( M a h z a r 2 0 0 4 ,

1 6 4 ) . T u r u n a n n y a d a la m k o n t e k s t e k n o l o g i a d a l a h a k ti v i t a s d a n p e n c a t a t a n a k u n t a n s i

u n t u k k e p e n t i n g a n k e m a s la h a t a n d a n k e a d ila n . P e n c a p a i a n n y a d a la m b e n t u k

d i s t r i b u s i h a s il u s a h a m a n u s i a p a d a y a n g b e r h a k s e c a r a l a n g s u n g (V A ) m a u p u n tid a k

l a n g s u n g (z a k a t d a n s h a d a q a h ). K e d u a n y a m e la lu i p r o s e s p e n y u c i a n a k t i v i t a s u s a h a

e k o n o m i y a n g s e s u a i p r in s i p a k u n t a b i l i t a s k e t u n d u k a n d a n k r e a tiv it a s .

B e n t u k d is tr ib u s i V A S m a t e r i d a n p e r l u a s a n p e m b e n t u k a n V A j u g a d a p a t

b e r b e n t u k k e tu n d u k a n p r im e r b e r u p a g a ji / b o n u s k a r y a w a n , a u d i t o r e k s te r n a l h a la l

d a n b i a y a s e r tif ik a s i h a la l. K e t u n d u k a n s e k u n d e r b e r u p a b i a y a a u d it in te r n a l s a m p a i

p e l a t i h a n a u d ito r in te r n a l. S e d a n g k a n k e t u n d u k a n p r im e r n o n - m a te r i y a i t u a k ti v i t a s

p e r u s a h a a n y a n g s e b e n a r n y a n o n - m a te r i te t a p i d a p a t d i l a k u k a n m a t e r ia li s a s i m a u p u n

m o n e t e r is a s i. M is a l p e n e t a p a n S is te m J a m i n a n H a la l p r o s e s p r o d u k s i , s e r t if ik a s i

d a n l a b e l i s a s i h a la l, d a n a k ti v i t a s t u r u n a n k e t e n t u a n s y a r i ’a h .

B e n t u k k r e a ti v it a s p r i m e r d a p a t b e r u p a p e m b a y a r a n b a g i h a s il p e r u s a h a a n

d e n g a n S y ir k a h . K r e a t i v i ta s S e k u n d e r b e r u p a p a j a k p e m e r i n ta h d a n s h a d a q a h w a j i b

m a u p u n s u k a r e l a . S h a d a q a h w a j i b b e r u p a d e n d a d a n g a n ti r u g i k e p a d a m a s y a r a k a t

s e k it a r ( m is a l a ta s p e r a m p a s a n t a n a h a ta u p u n h a k m ilik ) b i a y a r e h a b i l it a s i l i n g k u n g a n

d a n la in - l a in . S e d a n g k a n S h a d a q a h s u k a r e l a b e r u p a k e i n g i n a n p e r u s a h a a n u n t u k

k e s e i m b a n g a n p e r u s a h a a n - m a s y a r a k a t d a n l in g k u n g a n . B e n t u k R e k o n s t r u k s i

D i s tr i b u s i V A d a p a t d i li h a t d a la m ta b e l 5.

(16)

(17)

o p t i m a l p a d a k e b a i k a n s e s a m a , m e r a t a d a n t i d a k s a li n g m e n e g a s i k a n . S e b e r a p a p u n

k e i k u t s e r t a a n h a r u s d i c a t a t d a n d ia k u i s e b a g a i p o t e n s i y a n g b e r h a k m e n d a p a t k a n

b a g i a n d a l a m p e m b a g i a n V A . A r tin y a , b u k a n m e l e t a k k a n p r in s i p k e a d i l a n

b e r d a s a r k a n e tik a B a r a t ( b e r d a s a r u t ilita s , k o n s e n s u s d a n d i s a h k a n m e la lu i h u k u m

p o s it i f ) . T e ta p i k e s e i m b a n g a n d a n k e a d i l a n b e r d a s a r a k h l a k K e t u h a n a n ( K e a d i l a n

I la h i) b e r w u j u d k e s e j a h t e r a a n s o s i a l u n tu k s e m u a d a n h a r u s s e la lu m e la lu i p r o s e s

ta z k iy a h . I m p l e m e n t a s i S V A a d a l a h d a l a m b e n t u k la p o r a n k u a n t i t a t i f d a n k u a l i t a t i f

S V A S . B e n t u k S V A S m e m ilik i k a r a k t e r i s t i k m a te r i d a n n o n - m a te r i y a n g b e r b e d a

d e n g a n b e n t u k l a p o r a n k e u a n g a n d i l u a r A S ( li h a t T a b e l 6 ).

T a b e l 6

B e n t u k R e k o n s tr u k s i A k h i r y a i tu L a p o r a n K u a n tita tif S h a r i’a te Value A d d e d

S ta te m e n t

P e n c ip ta a n VA F in a n s i a l S o s ia l &

L in g k u n g a n C o m b in ed

O utput K e tu n d u k a n P rim e r X a - X a

K e tu n d u k a n P rim e r X b - X b

K re a tiv ita s P rim e r - Ya Ya

K re a tiv ita s S e k u n d e r - Y b Y b

Ju m la h Output X c Y c Z a

In p u t K e tu n d u k a n S e k u n d e r X d - X d

R e valuation K re a tiv ita s P rim e r X e - X e

VA K o to r X f Y d Z b

T A Z K IY A H (Z c )

P e m b a y a r a n Z a k a t k e p a d a 8 A s n a f ( Z d )

VA H A L A L D A N T H O Y Y IB (Z e )

F in a n s i a l S o s ia l & C o m b in ed L in g k u n g a n

I n t e r n a l

K a ry a w a n K e tu n d u k a n S ek u n d ei X g - X g

K etu n d u k a n P rim e r X h X h

O w ners K re a tiv ita s P rim e r X i - X i

R einv estm en t Funds K re a tiv ita s S e k u n d e r X j - X j

E k s t e r n a l

P e m e rin ta h K e tu n d u k a n P rim e r Ye Ye

K re a tiv ita s S e k u n d e r Y f Y f R esidents K etu n d u k a n S e k u n d e r - Y g Y g

(18)

(19)

e v a l u a s i n y a p a d a s u a tu r a n g k a i a n p r o d u k s i / o l a h a n b a h a n y a n g a k a n d ik o n s u m s i

u m a t I s l a m . K e d u a , p e n c a t a t a n n is a b z a k a t y a n g m e r u p a k a n b a t a s d a r i S V A y a n g

w a j i b d i k e n a k a n z a k a t d a n d is t r ib u s i z a k a t p a d a y a n g b e r h a k . P e n y a l u r a n z a k a t

d a p a t d i l a k u k a n p e r u s a h a a n d e n g a n m e m b e n tu k 'A m il Z a k a t a t a u d i s e r a h k a n p a d a

l e m b a g a p e n g e l o l a z a k a t b a i k s w a s t a m a u p u n y a n g d i b e n tu k p e m e r i n ta h . K e tig a ,

p e n c a t a t a n l a p o r a n d is tr ib u s i S V A y a n g t i d a k d a p a t d i m a s u k k a n d a l a m b e n tu k

l a p o r a n k u a n tita tif . K e k u r a n g a n in f o r m a s i k u a n t i t a t i f d a r i a k u n t a b i l i t a s y a n g

b e r b e n t u k f in a n s i a l d a n s o s i a l/lin g k u n g a n b a ik m a t e r ia l m a u p u n n o n m a t e r ia l ( p s i k is

d a n s p ir i t u a l ) , h a r u s d i j e l a s k a n d a la m la p o r a n k u a lita tif .

S I M P U L A N D A N K E T E R B A T A S A N

R e k o n s t r u k s i d a la m p e n e l i t i a n in i m e r u p a k a n p r o s e s p e r u b a h a n m a t e r ia li t a s

V A S d a n E V A S m e n ja d i S V A S y a n g b e r s i f a t f in a n s i a l - s o s ia l- l i n g k u n g a n d a n m a te r ia l-

m e n t a l - s p i r i t u a l ) . S V A S m e r u p a k a n b e n tu k t e k n o lo g i ( la p o r a n ) k i n e r ja k e u a n g a n

b e r d a s a r k a n n ila i I s la m d a n tu ju a n s y a r i ’a h d e n g a n z a k a t s e b a g a i p u s a tn y a . S V A S

j u g a m e m i l i k i la p o r a n k o e k s is te n s i k u a n t i t a t i f - k u a l i t a t i f t a k t e r p is a h k a n .

P e n e l i t i a n in i m e m il ik i k e t e r b a t a s a n d e n g a n m u n c u l n y a k o n s e p a k u n t a n s i b a r u

s e s u a i s y a r a ’. D i p e r l u k a n p e n e l i t i a n l a n ju ta n m e n g e n a i a k u n - a k u n S V A S s e p e r t i

o u t p u t ( p e n g g a n ti p e n d a p a ta n ) , in p u t ( p e n g g a n ti b i a y a ) d a n d i s tr ib u s i ( s e b a g a i

k o n s e p k e a d i l a n a k u n ta n s i) .

D i t e m u k a n b e n t u k a k u n ta n s i b i a y a s y a r i ’a h d a la m m e k a n i s m e S is te m J a m i n a n

H a la l ( S J H ) . P r o s e s d a n m e k a n is m e S J H y a n g d i l a k u k a n p e r u s a h a a n te r n y a t a

m e r u p a k a n p r o s e s p r o d u k s i p e r u s a h a a n d e n g a n k r it e r i a h a la l. M u la i d e te k s i k e -

h a la l-a n p e r e n c a n a a n , u ji l a b o r a to r iu m , p e m b e l i a n b a h a n , u ji c o b a p r o d u k , p r o s e s

p r o d u k s i , p e n g g u d a n g a n , p e n g e p a k a n s a m p a i d is tr ib u s i p e n j u a la n n y a .

P e n e l i t i a n in i d i h a r a p k a n p u l a m e n j a d i m a s u k a n p e r u b a h a n s ta n d a r la p o r a n

k e u a n g a n p e r b a n k a n s y a r i ’a h s e r t a p e n a m b a h a n s ta n d a r a k u n t a n s i n o n p e r b a n k a n .

D A F T A R P U S T A K A

A A O I F I . A c c o u n tin g a n d A u d itin g S ta n d a r d s f o r Is la m ic F in a n c ia l In s titu tio n s .

B a h r a i n : A A O I F I , 1 9 9 8 .

B a y d o u n , N ., a n d R o g e r W i lle tt. “ I s l a m ic A c c o u n tin g T h e o r y .” P a p e r p r e s e n t e d a t

t h e A A A N Z A n n u a l C o n f e r e n c e , 1 9 9 4 .

B a y d o u n , N ., a n d R o g e r W i lle tt. “ I s l a m ic C o r p o r a te R e p o r t .” A B A C U S . 3 6 ( 1 ) :

7 1 - 9 0 .

B e l k a o u i , A h i.ie d R ia h i., tr a n s . Teori A k u n ta n s i J i l i d 1. J a k a r t a : P e n e r b i t S a l e m b a