Taksonomi Penelitian Akuntansi Syariah: Pencapaian dan Arah Pengembangan
Abstract
Penelitian bertujuan untuk memberi gambaran tentang perkembangan akuntansi syariah. Gambaran tersebut sekaligus akan memberikan pemahaman area dan arah penelitian akuntansi selama satu dekade terakhir. Penelitian ini diilhami oleh beberapa peneliti yang menyusun taksonomi penelitian dibidang Akuntansi. Sayangnya hal ini belum diikuti dalam akuntansi syariah. Padahal banyak membantu para peneliti dan sekaligus memunculkan potensi pengembangan penelitian selanjutnya. Penelitian ini menggunakan penedekatan kualitatif dengan metode analisis etnograpi. Ada 10 kategori utama yang berkembang pada penelitian dibidang syariah pada periode tahun 2009 - 2018. Kategori tersebut meliputi; bidang institusi syariah, auditing, sistem informasi akuntansi syariah, pemrosesan informasi akuntansi, Standard setting, sosiologi organisasional, etika Islam dan akuntansi, Sejarah dan perkembangan akuntansi syariah, konsep akuntansi syariah. Hasil observasi juga menemukan adanya dua mainstream utama dalam penelitian akuntansi yaitu; akuntansi syariah berbasis etika Islam dan akuntansi syariah berbasis konsep atau ideology syariah yaitu nash Al Qur’an dan hadist.
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References
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