Tazkiyah: Metodologi Rekonstruksi Akuntansi Pertanian
Abstract
ABSTRAK
Artikel ini bertujuan mengonstruksi metodologi untuk memurnikan akuntansi pertanian kembali pada fitrah kesuciannya sehingga dapat menempati strata tertinggi bersama tulisan dan angka, sebagaimana kemunculan pertama kalinya di masa revolusi pertanian 12.000 tahun lalu. Konstruksi metodologi pemurnian akuntansi dilakukan melalui telaah kesejarahan pemikiran Ibnu Khaldun dan konsep pemurnian dalam Islam. Hasil konstruksi menunjukkan bahwa metodologi tazkiyah bersubstansi nilai dinamis berkeadilan bagi individu dan masyarakat serta lingkungan alam, dengan cara melalui penyucian terus-menerus. Temuan konstruksi juga menunjukkan bahwa kesucian akuntansi telah hilang dan tersisih sejak Revolusi Industri yang berorientasi materi dan pertumbuhan (ekonomi). Praksis akuntansi tanpa kesucian mewujud dalam standar IFRS dan PSAK di Indonesia hingga abad 21 berkolaborasi dengan Revolusi Industri 4.0.
ABSTRACT
This article aims to construct a methodology to refine agricultural accounting back to its nature of holiness so that it can occupy the highest strata along with writing and numbers, as it first appeared during the agricultural revolution 12,000 years ago. The construction of the accounting refinement methodology is carried out through the historical study of Ibn Khaldun's thought and the concept of purification in Islam. The results of the construction show that the tazkiyah methodology has a dynamic value of justice for individuals and communities and the natural environment, by means of continuous purification. The construction findings also show that the sanctity of accounting has been lost and marginalized since the material revolution and growth (economic) orientation. Accounting practices without holiness embodied in IFRS and PSAK standards in Indonesia until the 21st century in collaboration with the Industrial Revolution 4.0.
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DOI: http://doi.org/10.25273/jap.v8i2.4656
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