Makrifat Akuntansi, Determinasi Puncak Perjalanan Spiritualitas Akuntansi: Suatu Tinjauan Ontologis

• Published in: Jurnal akuntansi multiparadigma Vol. 3; no. 3; pp. 357 - 367
• Main Authors: Ruslan, Muhammad, Alimuddin, Alimuddin
• Format: Journal Article
• Language: English
• Published: University of Brawijaya 31-12-2012
• Subjects: doktrinal; pengideologisasian islam; teoritis
• ISSN: 2089-5879; 2086-7603; 2089-5879
• DOI: 10.18202/jamal.2012.12.7167

Accounting is basically a product of ideology was form as an ideological instrument to construct of reality. Logic Contradictions in building basic ontology of accounting to reproduce the contradictions in reality be the form of contradictions that lead to inequality and marginalization. The presence of Islamic accounting to be deconstructing the power of capitalism, altough in fact impressed’’ barren’’. The spirit of Islam as liberation ideology is reduced in the grip of market power. Therefore, an ontological perspective review to reassess the basic philosophy of Islamic accounting. Efforts to redefine and reparse the critical relations with Islamic as ideology of science in accounting as a doctrinal-theoretical framework. Creating patterns to be Islamic of ideology in accounting as a basic framework for understanding the scope Islamic accounting study, by positions’’ liberation’’ as the highlight of the discourse (makrifat) Islamic accounting.