{"title":"Aswaja基于价值框架的会计:以印度尼西亚nahdlatul ulama大学为例","authors":"Aida Nahar","doi":"10.18784/analisa.v7i1.1541","DOIUrl":null,"url":null,"abstract":"Accounting is a set of practices that are influenced by the world and social realities. Therefore, the values of people's beliefs are needed in its application. The problem in this study is how accounting practices are based on the Ahlussunnah Wal-Jama'ah (Aswaja) values. This study aims to construct accounting practices derived from the values of Ahlussunnah Wal-Jama'ah. This research used an interpretive paradigm and a case study approach at the Nahdlatul Ulama College. The data analysis modified the Seidel and Yin approaches. The findings of this study are the basic values of Ahlussunnah Wal-Jama'ah An-Nahdliyah have an impact on social behavior which consists of the values of I'tidal, Tawassuth, Tawazun, Tasamuh and amar ma'ruf nahi munkar. Accounting that reflects these values includes obedience to principles, conformity of the budget with work programs and strategic plans, clarity of the accounting system, use of the concept of budget deliberation, fikroh islahiyah, principle of balance, accounting markaziyah, taqiya, and honesty. ","PeriodicalId":102671,"journal":{"name":"Analisa: Journal of Social Science and Religion","volume":"6 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"ASWAJA'S VALUES FRAME-BASED ACCOUNTING: A CASE STUDY AT THE NAHDLATUL ULAMA UNIVERSITY IN INDONESIA\",\"authors\":\"Aida Nahar\",\"doi\":\"10.18784/analisa.v7i1.1541\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Accounting is a set of practices that are influenced by the world and social realities. Therefore, the values of people's beliefs are needed in its application. The problem in this study is how accounting practices are based on the Ahlussunnah Wal-Jama'ah (Aswaja) values. This study aims to construct accounting practices derived from the values of Ahlussunnah Wal-Jama'ah. This research used an interpretive paradigm and a case study approach at the Nahdlatul Ulama College. The data analysis modified the Seidel and Yin approaches. The findings of this study are the basic values of Ahlussunnah Wal-Jama'ah An-Nahdliyah have an impact on social behavior which consists of the values of I'tidal, Tawassuth, Tawazun, Tasamuh and amar ma'ruf nahi munkar. Accounting that reflects these values includes obedience to principles, conformity of the budget with work programs and strategic plans, clarity of the accounting system, use of the concept of budget deliberation, fikroh islahiyah, principle of balance, accounting markaziyah, taqiya, and honesty. \",\"PeriodicalId\":102671,\"journal\":{\"name\":\"Analisa: Journal of Social Science and Religion\",\"volume\":\"6 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-07-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Analisa: Journal of Social Science and Religion\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.18784/analisa.v7i1.1541\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Analisa: Journal of Social Science and Religion","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18784/analisa.v7i1.1541","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
摘要
会计是一套受世界和社会现实影响的实践。因此,在其应用中需要人们信仰的价值。本研究的问题是会计实务如何基于Ahlussunnah Wal-Jama'ah (Aswaja)价值观。本研究旨在建构源自Ahlussunnah Wal-Jama'ah价值观的会计实务。本研究采用了Nahdlatul Ulama学院的解释范式和案例研究方法。数据分析修正了Seidel和Yin的方法。本研究发现Ahlussunnah Wal-Jama'ah an - nahdliyah的基本价值观对社会行为有影响,包括I'tidal、Tawassuth、Tawazun、Tasamuh和amar ma'ruf nahi munkar的价值观。体现这些价值观的会计包括:服从原则、预算与工作计划和战略计划相一致、会计制度的明确性、预算审议概念的运用、平衡原则、会计markaziyah、taqiya和诚实。
ASWAJA'S VALUES FRAME-BASED ACCOUNTING: A CASE STUDY AT THE NAHDLATUL ULAMA UNIVERSITY IN INDONESIA
Accounting is a set of practices that are influenced by the world and social realities. Therefore, the values of people's beliefs are needed in its application. The problem in this study is how accounting practices are based on the Ahlussunnah Wal-Jama'ah (Aswaja) values. This study aims to construct accounting practices derived from the values of Ahlussunnah Wal-Jama'ah. This research used an interpretive paradigm and a case study approach at the Nahdlatul Ulama College. The data analysis modified the Seidel and Yin approaches. The findings of this study are the basic values of Ahlussunnah Wal-Jama'ah An-Nahdliyah have an impact on social behavior which consists of the values of I'tidal, Tawassuth, Tawazun, Tasamuh and amar ma'ruf nahi munkar. Accounting that reflects these values includes obedience to principles, conformity of the budget with work programs and strategic plans, clarity of the accounting system, use of the concept of budget deliberation, fikroh islahiyah, principle of balance, accounting markaziyah, taqiya, and honesty.