AKUNTANSI SPIRITUAL : USAHA BERBASIS AKHIRAT
Abstract
ABSTRAK
Tujuan dari penelitian ini adalah untuk menggali dan mendalami alasan yang mendasari konsep bisnis yang dilakukan oleh pemilik toko 33 serta dampaknya terhadap perolehan laba usaha. Metode penelitian menggunakan pendekatan kualitatif deskriptif yang mana peneliti berusaha menggambarkan bagaimana konsep yang dimaksudkan. Metode pengumpulan data menggunakan data primer di mana peneliti melakukan survey, wawancara dan pengamatan langsung pada subjek penelitian yakni toko 33. Hasil yang diperoleh bahwa toko 33 menjadikan “akhirat” adalah tujuan dari setiap aktivitas bisnisnya. Jam operasional yang digunakan adalah waktu-waktu selain waktu beribadah. Dengan menjajakkan produk yang halal akan menghasilkan laba halal yang kemudian dianggap sebagai laba “akhirat”.
Kata kunci: Konsep Bisnis Akhirat, Konsep Laba Akhirat, Akuntansi Spiritualitas
ABSTRACT
The purpose of this study is to explore and explore the underlying reasons for business concepts conducted by owners of “Toko 33” and the impact on business profits. The research method used a descriptive qualitative approach which the writer tried to describe how the intended concept. Methods of data collection using primary data which writer conducted surveys, interviews and direct observations on the subject of research that is Toko 33. The results obtained that Toko 33 make "akhirat" become a purpose of each business activity. The operational hours used are times other than worship time. By placing a halal product will produce halal profit which is then regarded as the "akhirat".
Keywords: Business “akhirat” concept, Earning “akhirat” concept, Accounting Spirituality
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