The concept of amanah metaphor in accounting: Meaning, guidelines, and purposes

Sulistiani, Dwi ORCID: https://orcid.org/0000-0002-7921-1913 (2024) The concept of amanah metaphor in accounting: Meaning, guidelines, and purposes. Jurnal Akuntansi : Kajian Ilmiah Akuntansi, 11 (2). pp. 286-300. ISSN 2549-5968

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Abstract

This paper aims to construct Amanah's (trustful) metaphor in accounting related to meaning, guidelines, and purpose. This research is a qualitative research with an interpretive paradigm which is analyzed using content analysis. Data obtained from structured interviews with 40 IAI (Indonesian Accountant Assosiation) member, the Holy Qur'an, Hadith, and other literature. The research results are in the meaning of an Amanah metaphor, which is interpreted by a human perspective in perceiving his duties as God's representative in the world. Western thought is used as the basis for professionalism, while the Islamic concept is used as the basis for accountants' Amanah behavior. The two concepts are combined in a balanced manner to produce an Amanah metaphor concept in accounting. Accounting guidelines based on the metaphor of Amanah concept must be based on: strong Aqidah, good morals, a good responsibility to society and the Ummah, legal, financial processes, and behavioral aspects in each of their actions. Amanah metaphor concept in accounting has the following purposes: hisful amwal, the existence of al kitabah, assisting decision making, calculating business zakat, determining and calculating profit sharing for the unionized party. These concept will change accountants' behavior to be more trustworthy and not materialistic because all of their work is intended only to get the pleasure of Allah.

Item Type:	Journal Article
Keywords:	The concept of Amanah metaphor; Accounting; Meaning; Guidelines; Purpose
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150115 Sharia Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability 22 PHILOSOPHY AND RELIGIOUS STUDIES > 2203 Philosophy
Divisions:	Faculty of Tarbiyah and Teaching Training > Department of Social Science Education
Depositing User:	MSA,Ak,CA Dwi Sulistiani
Date Deposited:	21 Aug 2024 14:16

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