Taksonomi Penelitian Akuntansi Syariah: Pencapaian dan Arah Pengembangan
Abstrak
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.
##plugins.generic.usageStats.downloads##
Referensi
Ahmed, A. A. A., Billah, A., & Islam, M. A. (2012). Accounting in Islamic Perspective: A Timely Opportunity, A Timely Challenge.
Ahmed, E. A. (1994). Accounting postulates and principles from an Islamic perspective. Review of Islamic Economics, 3(2), 1–18.
Ali, N., Nassir, A. M., Abidin, S. Z., & Talib, N. A. (2011). Does Syariah-Compliant Stocks Overreact?
Alimuddin, A., Triyuwono, I., Irianto, G., & Chandrarin, G. (2011). Konsep Harga Jual Kejujuran: Meraih Keuntungan Menggapai Kemaslahatan. Jurnal Akuntansi Multiparadigma, 2(1), 70–90.
Aliyu, A. A., Alkali, M. Y., & Alkali, I. (2016). Islamic perspective on the impact of ethics and tax for Nigerian economic development. Uluslararası İslam Ekonomisi ve Finansı Araştırmaları Dergisi, 2(3), 137–150.
Anggraeni, M. D. (2016). Agency theory dalam perspektif islam. Jurnal Hukum Islam.
Arisandy, Y. (2015). Manajemen laba dalam perspektif islam. MIZANI, 25(2), 125–143.
Aysan, A. F., & Ozturk, H. (2018). Does Islamic banking offer a natural hedge for business cycles? Evidence from a dual banking system. Journal of Financial Stability, 36, 22–38.
Beaver, W. H. (1996). Directions in accounting research: NEAR and FAR. Accounting Horizons, 10, 113–124.
Birnberg, J. G. (2011). A proposed framework for behavioral accounting research. Behavioral Research in Accounting, 23(1), 1–43.
Birton, M Nur A, Triyuwono, I., Mulawarman, A. D., & Rahman, A. F. (2015). Theory of Shariahization on Conceptual Accounting Framework: A Substantive Theory. Procedia-Social and Behavioral Sciences, 211, 723–730.
Birton, M Nur Abdullah. (2016). Maqasid Syariah sebagai Metode Membangun Tujuan Laporan Keuangan Entitas Syariah. Jurnal Akuntansi Multiparadigma, 6(3), 421–431.
Cohen, S. I. (2017). Islamic Economics and Modern Economies: Resetting the Research Agenda. J Glob Econ, 5(248), 2.
Daher, H., Masih, M., & Ibrahim, M. (2015). The unique risk exposures of Islamic banks’ capital buffers: A dynamic panel data analysis. Journal of International Financial Markets, Institutions and Money, 36, 36–52.
Ellerman, D. P. (1982). Economics, accounting, and property theory. Lexington Books Lexington, Mass.
Espinosa-Pike, M., & Barrainkua-Aroztegi, I. (2014). A universal code of ethics for professional accountants: Religious restrictions. Procedia-Social and Behavioral Sciences, 143, 1126–1132.
Gundogdu, A. S. (2016). Islamic electronic trading platform on organized exchange. Borsa Istanbul Review, 16(4), 249–255.
Habib, A. A. (2016). The Principle of Zakat, Infaq, and Shadaqah Accounting Based SFAS 109. Journal of Accounting and Business Education, 1(1), 1–19.
Hanif, M. (2014). Differences and similarities in Islamic and conventional banking. International Journal of Business and Social Sciences, 2(2).
Harris, J., & Durden, C. (2012). Management accounting research: an analysis of recent themes and directions for the future. Journal of Applied Management Accounting Research, 10(2), 21.
Hidayat, S. (2013). Penerapan Akuntansi Syariah pada BMT Lisa Sejahtera Jepara. Jurnal Dinamika Ekonomi & Bisnis, 10(2).
Ilahiyah, E., & MAR’A, E. (2012). Pro Kontra Sistem Akuntansi Syariah di Indonesia Terkait Konvergensi IFRS di Indonesia. Jurnal Akuntansi UNESA, 1(1).
Isgiyarta, J. (2009). Perumusan Konsep Entitas Akuntansi Islam. Indonesian Journal of Accounting and Auditing, 13(1).
Johari, N., Mustaffha, N., & Deni, M. I. M. (2016). Integration of Islamic Values in Accounting Education: Accounting Academician Perspectives. E-Journal Penyelidikan Dan Inovasi, 3 (3) 61, 63.
Kamla, R. (2009). Critical insights into contemporary Islamic accounting. Critical Perspectives on Accounting, 20(8), 921–932.
Kamla, R., & Alsoufi, R. (2015). Critical Muslim Intellectuals’ discourse and the issue of ‘Interest’(ribā): Implications for Islamic accounting and banking. Accounting Forum, 39(2), 140–154. Taylor & Francis.
Khairi, M. S., & Baridwan, Z. (2015). An empirical study on organizational acceptance accounting information systems in Sharia banking. The International Journal of Accounting and Business Society, 23(1), 97–122.
Khan, F. (2010). How ‘Islamic’is Islamic banking? Journal of Economic Behavior & Organization, 76(3), 805–820.
Kuang, T. M., & Tin, S. (2011). Analisis Perkembangan Riset Akuntansi Keperilakuan Studi Pada Jurnal Behavioral Research In Accounting (1998-2003). Jurnal Akuntansi Maranatha, 2(2), 122–133.
Ladewi, Y. (2014). The Role of Islam Values (Ethics) In Accounting Practice and Impact of Accounting Infromation Quality: A Library Study. International Journal of Economics, Commerce and Management, 2(12).
Masruki, R., & Shafii, Z. (2013). The development of waqf accounting in enhancing accountability. Middle-East Journal of Scientific Research, 13(13), 1–6.
Meyer, M., & Rigsby, J. T. (2001). A descriptive analysis of the content and contributors of Behavioral Research in Accounting 1989–1998. Behavioral Research in Accounting, 13(1), 253–278.
Mirza, M., & Baydoun, N. (1999). Accounting policy choice in an interest-free environment. The Islamic Perspective International Conference m in Jakarta, Indonesia, 15–18.
Mohammad, M. O., & Shahwan, S. (2013). The objective of Islamic economic and Islamic banking in light of Maqasid Al-Shariah: A critical review. Middle-East Journal of Scientific Research, 13(13), 75–84.
Mohammed, N. F., Fahmi, F. M., & Ahmad, A. E. (2015). The influence of AAOIFI accounting standards in reporting Islamic financial institutions in Malaysia. Procedia Economics and Finance, 31, 418–424.
Mukhlisin, M., Hudaib, M., & Azid, T. (2015). The need for Shariah harmonization in financial reporting standardization: The case of Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 8(4), 455–471.
Mulawarman, A. D. (2009). Menggagas Laporan Keuangan Syari’ah Berbasis Trilogi Ma’isyah-Rizq-Maal. Tazkia Islamic Finance and Business Review, 4(1).
Murtiyani, S. (2009). The Historical Fact And Development Concept Of Shariah Accounting. Jurnal Mukaddimah, 15, 26.
Ousama, A. A., & Fatima, A. H. (2010). Voluntary disclosure by Shariah approved companies: an exploratory study. Journal of Financial Reporting and Accounting, 8(1), 35–49.
Rashid, A., & Jabeen, S. (2016). Analyzing performance determinants: Conventional versus Islamic banks in Pakistan. Borsa Istanbul Review, 16(2), 92–107.
Ritzer, G. dan Goodman, D.J., 2010. Teori Sosiologi Modern. Diterjemahkan dari Modern Sociological Theory. 6th Edition, Dialihbahasakan oleh Alimandan, Penerbit Prenada Media Group, Edisi ke 6,
Saefuddin, A. M., & Wahid, A. (2011). Membumikan Ekonomi Islam. PPA Consultants.
Saringat, S. M., Haron, R., & Tahir, H. H. M. (2013). Income smoothing and Islam: an evidence from Malaysian Shariah compliant companies. International Journal of Social Science and Humanity, 3(2), 160.
Sarosa, S. (2017). Penelitian Kualitatif Dasar-Dasar Edisi Kedua. Jakarta: Indeks.
Scott, W. R., & O’Brien, P. C. (2003). Financial accounting theory (Vol. 3). Prentice Hall Toronto.
Shafii, Z., Salleh, S., & Shahwan, S. H. (2010). Management of Shariah non-compliance audit risk in the Islamic financial institutions via the development of Shariah compliance audit framework and Shariah audit programme. Kyoto Bulletin of Islamic Area Studies, 3(2), 3–16.
Shafii, Z., & Zakaria, N. (2013). Adoption of international financial reporting standards and international accounting standards in Islamic financial institutions from the practitioners’ viewpoint. Middle-East Journal of Scientific Research, 13, 42–49.
Soke Fun Ho, C., Masood, O., Abdul Rehman, A., & Bellalah, M. (2012). Syariah accounting and compliant screening practices. Qualitative Research in Financial Markets, 4(2/3), 240–254.
Sugiyono, 2017. Metode Penelitian Kualitatif: Untuk Penelitian yang Bersifat: Eksloratif, Enterpretif, Interaktif, dan Konstruktif. Penerbit Alfabeta Bandung. Cetakan Ketiga.
Triyuwono, I. (2011). Mengangkat” sing liyan” untuk Formulasi Nilai Tambah Syari’ah. Jurnal Akuntansi Multiparadigma, 2(2), 186–200.
Trokic, A. (2015). Islamic Accounting; History, Development and Prospects. European Journal of Islamic Finance, (3).
Velayutham, S. (2014). “Conventional” accounting vs “Islamic” accounting: the debate revisited. Journal of Islamic Accounting and Business Research, 5(2), 126–141.
Wan Ismail, W. A., Kamarudin, K. A., & Sarman, S. R. (2015). The quality of earnings in Shariah-compliant companies: evidence from Malaysia. Journal of Islamic Accounting and Business Research, 6(1), 19–41.