REKONSTRUKSI TEKNOLOGI INTEGRALISTIK AKUNTANSI SYARI’AH: SHARFATE VALUE ADDED STATEMENT

S Y A R I ’A H : SHARFATE VALUE ADDED STATEMENT

Aji Dedi Mulawarman

M a h a s is w a P r o g r a m D o k to r I lm u E k o n o m i P a s c a S a r ja n a U n iv e rs ita s B r a w ija y a aj id e d im @ y a h o o .c o . id

I w a n T r iy u w o n o U n t i L u d ig d o

S t a f P e n g a ja r F a k u lta s E k o n o m i U n iv e r sita s B r a w ija y a iw a n t@ f e .u n ib r a w .a c .id u n ti@ f e .u n ib r a w .a c .id

Abstract

T he o b je c tiv e o f th e r e s e a r c h is to f o r m u la te S h a r i ’a te V alue A d d e d S ta te m e n t.

F o r m u la tio n is c o n d u c te d b y u tiliz in g I n te g r a te d I s la m ic H y p e r s tr u c tu r a lis m M e th o d o lo g y . In th a t m e th o d o lo g y , c o n v e n tio n a l c o n c e p t o f v a lu e a d d e d a n d

B a y d o u n a n d W ille tt’s (1 9 9 4 ) c o n c e p t o f v a lu e a d d e d a r e r e fin e d b y S h a r i ’a te

A c c o u n tin g . T he r e s u lt is th e n r e fin e d b y Is la m ic T e c h n o s y s te m to g e n e r a te S h a r i ’a te

b e c o m e s a s u b s ta n c e o f S h a r i ’a te V alue A d d e d . T h is m e a n s th a t S h a r i ’a te V alue A d d e d is a c tu a lly

V alue A d d e d S ta te m e n t. T he m a jo r r e s u lt s h o w s th a t zakat

e c o n o m ic (p h y sic a l) v a lu e a d d e d (zak% ) w h ic h is a lw a y s p u r ific a te d s p ir itu a lly ( ta z k iy a h ) . T he p u r ific a te d e c o n o m ic v a lu e a d d e d (za k a ) is c a lle d a s zakka (o r it

is th e s a m e a s S h a r i ’a te V alue A d d e d ). B o th zakka and tazkiyah is e x tr a c te d f r o m th e v a lu e s a n d c o n c e p ts o f

A b d ’ A lla h and K h a l i f a t u ll a h f il a r d h . The consequence o f th e m a jo r r e s u lt a re : (1) th a t th e s o u r c e s o f v a lu e a d d e d in th e S h a r i ’a te V alue

A d d e d S ta te m e n t s h o u ld b e a c q u ir e d b a s e d o n G o d ’s c o m m a n d s ( h a la l, t h o y i b and

a n d (2) th e d is tr ib u tio n s o f th e v a lu e a d d e d s h o u ld b e b a s e d o n mashlaha and ‘A d a l a h ( G o d ’s J u s tic e ).

e l i m i n a t i n g riba,),

Keywords:

I n t e g r a t e d I s l a m i c H y p e r s t r u c t u r a l i s m M e t h o d o l o g y , S h a r i ’a t e

V a l u e A d d e d , S h a r i ’a t e V a l u e A d d e d S t a t e m e n t , T a z k iy a h , A b d ’

A l la h , K h a l i f a t u ll a h f il A r d h .

2 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a , J u n i 2 0 0 7 , V o l.4 , N o . I , h a l . 1 - 2 4

PENDAHULUAN

b e b e r a p a p e n e litia n e m p ir i s R a t m o n o ( 2 0 0 4 ) , S y a f e i e t al. ( 2 0 0 4 ) , H a m e e d d a n Y a y a ( 2 0 0 3 b ) , T r i y u w o n o ( 2 0 0 0 a ) , S u la im a n ( 1 9 9 8 , 2 0 0 1 ) , t e r li h a t b a h w a p r a k t ik d a n te k n o lo g i a k u n ta n s i d i le m b a g a b is n is b e r b a s i s s y a r i ’a h m a s i h m e n g a d o p s i f ilo s o fi, te o r i, d a n k o n s e p B a r a t y a n g k a p it a l i s t i k , s e k u le r ,

Berdasar r e v ie w

C h a m b e r ’s C o n tin u o u s ly

C o n te m p o r a r y A c c o u n tin g s e b a g a i d a s a r p e m b e n tu k a n n e r a c a . B a y d o u n d a n W il le t (1994) mendesain Is la m ic C o r p o ra te R e p o r ts ( I C R ’s) y a n g te r d ir i d a r i

c a s h flo w s ta te m e n t, c u r re n t v a lu e b a la n c e s h e e t dan v a lu e a d d e d s ta te m e n t ( d is e b u t V A S 1). K h u s u s b e r k a i t a n l a p o r a n la b a r u g i y a n g le b ih c o c o k a d a la h V A S ( B a y d o u n d a n W i lle t 1 9 9 4 , 2 0 0 0 ; S u la im a n 2 0 0 1 ; T r iy u w o n o 2 0 0 0 b ; T r iy u w o n o 2 0 0 1 ; S u la im a n

d a n W ille t 2 0 0 3 ; T r iy u w o n o 2 0 0 4 ) , k a r e n a a r tik e l te r s e b u t c e n d e r u n g p a d a p r in s i p - p r in s i p a k u n t a b i l i t a s s o s i a l d a n lin g k u n g a n . D a la m V A S in f o r m a s i l a b a b e r s i h

d i p e r o le h p e r u s a h a a n s e b a g a i v a lu e a d d e d (V A ) u n t u k k e m u d ia n d i d i s t r i b u s i k a n s e c a r a a d il k e p a d a k e lo m p o k y a n g te r li b a t p e m b e n tu k a n V A d e n g a n p e r u s a h a a n .

Tabel 1 Value A d d e d S ta te m e n t v e r s i B a y d o u n d a n W ille t ( 1 9 9 4 ,2 0 0 0 )

II B e n e f i c i a r i e s ( e .g .Z a k a t, K h u rn s)

Reinvested Funds:

H a la l k e c u a li h a n y a m e m e n t i n g k a n a s p e k d is tr ib u s i d a r i s u m b e r d a y a e k o n o m i. L e b i h

i n f o r m a s i a k u n ta n s i y a n g I s la m i . V A S b e l u m m e m b e r i r u a n g p e r t im b a n g a n

1 B e n t u k V A S v e r s i B a y d o u n d a n W il l e t ( 1 9 9 4 , 2 0 0 0 ) lih a t T a b e l 1

Mulawarman, Triyuwono, Ludigdo, Rekonstruksi Teknologi Integralistik. 3

f u n d a m e n t a l la g i b e r k a it a n a k u n ta b ilita s V A S b e lu m b e r d a s a r p a d a k o n s e p s h a r i ’a te

e n te r p r is e th e o r y ( T r iy u w o n o 2 0 0 2 b ) . D i s a m p in g itu d a la m p r o s e s i n v e s ta s i p e r u s a h a a n u n tu k m e m e n u h i k e c u k u p a n m o d a l n y a m u n c u l b e n t u k p e n a m b a h a n biaya modal yang berhubungan dengan konsep tim e v a lu e o f m o n e y {in te re st). Hal in i j e l a s t i d a k s e s u a i d e n g a n n i la i- n il a i I s la m 2 d a n t u j u a n s y a r i ’a h . B e r d a s a r k a n is u - is u te r s e b u t d i a ta s d a p a t d ir u m u s k a n p e r m a s a l a h a n s e b a g a i b e r ik u t: “ B a g a im a n a

b e n t u k V A S y a n g m e m e n u h i n ila i- n ila i I s la m d a n t u j u a n s y a r i ’a h ? ” T u j u a n p e n e l i t i a n in i a d a l a h m e r u m u s k a n s h a r i ’a te v a lu e a d d e d s ta te m e n t (S V A S ). D e n g a n t e r u m u s k a n n y a S V A S d i h a r a p k a n A S y a n g s a m p a i s a a t in i m a s i h b e r a d a p a d a ta t a r a n f il o s o f i s - t e o r e ti s d a p a t d ii m p le m e n ta s ik a n d i la p a n g a n . K e d u a , m e m b e r ik a n k o n t r i b u s i p r a k t is b a g i p a r a a k u n ta n m e la k u k a n p r a k t ik a k u n t a n s in y a s e s u a i n ila i- n i l a i I s l a m (. Isla m ic v a lu e s ) d a n t u ju a n s y a r i ’a h ( m a q a s id a l-s y a r i ’a h).

PENELITIAN TERDAHULU

p a d a k e p a t u h a n m e n ja la n k a n s y a r i ’a t s e b a g a i p e n y e r a h a n d ir i s e b a g a i h a m b a A lla h ( ‘a b d A lla h ) ( Q S : 5 1 :5 6 ; 3 6 :6 1 ; 6 :1 6 2 ) . S e te la h i t u m a n u s i a h a r u s t e r j u n d a l a m h i r u k pikuknya dunia sebagai

K h a lifa tu lla h f i l a r d h ( Q S . 3 5 :3 9 ) . U n t u k m e l a k s a n a k a n k o e k s is t e n s i t u j u a n m a n u s i a te r s e b u t A l l a h m e m b e r ik a n p e r a n g k a t - p e r a n g k a t h u k u m ( s y a r i ’a t) y a n g b e r s u m b e r p a d a A l Q u r 'a n d a n A s S u n n a h . M a n u s i a d ib e r i k e b e b a s a n memilih bentuk-bentuk m u a m a la h s e s u a i p o te n s i d a n k e s e m p a t a n y a n g d i m i l i k in y a ( I b a d 2 0 0 3 ) . D e n g a n itu p u l a m a n u s i a m e n u r u t M a s ’u d i ( 1 9 9 5 ) t i d a k m e m i l i k i m a q a s h id a s y - s y a r i’a h ( tu j u a n s y a r i ’a h ) l a i n k e c u a li k e m a s la h a t a n m a n u s i a d a la m

a k u n t a n s i n y a ( s e s u a i k o n s e p a m a n a h ) d im e t a f o r a k a n d e n g a n zakat (Triyuwono

2 N i l a i - n i l a i I s la m d a n t u j u a n s y a r i ’ a h { m a q a s h i d a s y - s y a r i ’a h ) . P e n j e la s a n m e n g e n a i h a l in i d a p a t

d i l i h a t d a la m b a g ia n d u a a r tik e l in i.

4 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a , J u n i 2 0 0 7 , V o l. 4 , N o . 1, h a l . 1 - 2 4

b u k a n h a n y a s im b o l “ k e w a j i b a n ” p e r u s a h a a n d a la m m e m b a y a r z a k a t, te ta p i m e r u p a k a n b e n t u k s im b o l “ o p t i m a l i s a s i ” pembayaran

2 0 0 0 b ) . M e n u r u t T r iy u w o n o ( 2 0 0 6 b )

zakat

zakat o le h p e r u s a h a a n . K o n s e p tu a lis a s i s im b o l o p tim a lis a s i zakat

d a l a m p e r u s a h a a n m e w u j u d d a la m s im b o l- s im b o l b e r n ila i h u m a n is , e m a n s ip a to r is , t r a n s e n d e n t a l d a n t e l e o l o g i k a h S im b o l- s im b o l zakat tersebut berdampak pada

b a n g u n a n te o r e ti s a k u n ta n s i s y a r i ’a h p u la . K o n s e p d a s a r b a n g u n a n t e o r e t is A S dijelaskan Triyuwono (2004) meliputi

in s tr u m e n ta l dan s o c io -e c o n o m ic ', c r itic a l dan ju s tic e ', a ll-in c lu s iv e dan ra tio n a l-in tu itiv e ', serta

e th ic a l dan

h o listic -w e lfa r e .

D a r i p e n j e l a s a n f i lo s o f i s - t e o r e ti s d itu r u n k a n a p a y a n g d is e b u t T r iy u w o n o ( 2 0 0 2 b ) ‘s in e r g i o p o s is i b i n e r ’, p e r p a d u a n m a te r i d a n s p irit.

D e n g a n e p i s te m o lo g i in i A S dapat memformulasikan tujuan dasar laporan keuangannya yang mengarah ke

d a n h o r iz o n ta l) s e r t a p e m b e r i a n in f o r m a s i b e r n ila i m a t e r i ( d a la m b e n tu k a k u n t a n s i d a n in f o r m a s i

a k u n t a b i l i t a s in s tr u m e n ta l s p ir itu a l ( v e r t ik a l, s ta k e h o ld e r s

a k u n t a n s i) . T u ju a n la p o r a n k e u a n g a n k e m u d i a n m e m b e n tu k k a r a k t e r E g o is tis -

A l t r u i s t i s , M a te r i a l i s t i s - S p i r i t u a l is t i s , d a n K u a n t i t a t i f - K u a l i t a t i f ( T r iy u w o n o 2 0 0 4 ) u n t u k m e n d e s a i n te k n o lo g i a k u n ta n s i s y a r i ’a h , y a i t u l a p o r a n k e u a n g a n .

Teknologi dalam Kerangka Islam

I tu l a h s e b a b n y a d i p e r lu k a n p a n d a n g a n in te g r a l te n ta n g te k n o lo g i y a n g m e m p e la ja r i m a k n a - m a k n a t e k n o l o g i s e c a r a k o m p r e h e n s i f d a n u tu h . S e b a g a i b a g i a n d a r i p e r a d a b a n d a n b e r s i f a t in te g r a l t e k n o lo g i y a n g d is e b u t te k n o s i s t e m m e l i p u t i s u b s i s t e m - s u b s i s t e m t e k n o s f e r a y a n g b e r s i f a t m a te r ia l, t e k n o s t r u k t u r y a n g b e r s i f a t s o s i a l e n e r g e ti k , t e k n o l o g i y a n g b e r s i f a t i n f o r m a tik d a n te k n o s o f i y a n g b e r s i f a t n o r m a ti f . P r in s i p - p r i n s i p it u s e n d ir i m e r u p a k a n m a n if e s ta s i d a r i f u n g s io n a lita s p r a g m a t is a t a u i n s t r u m e n ta li ta s t e k n is m a n u s i a s e b a g a i o r g a n is m e y a n g s e c a r a s in g k a t d i s e b u t s e b a g a i “ t e k n i k ” . D a p a t d i k a t a k a n te k n ik m e r u p a k a n r u h t e k n o lo g i. R u h t e k n o l o g i b e r u p a a d a p ta s i a l a m t e r h a d a p m a n u s i a m e n g a r a h k a n g e r a k a n a t a u

d i n a m i k a te k n o lo g i. B e r d a s a r k a n p e r s p e k t i f in te g r a lita s s e p e r ti in i p r o s e s ta z k iy a h

d ip e r lu k a n m a n u s i a s e b a g a i p e r j u a n g a n m e n a k lu k k a n t u b u h o le h lin g k u n g a n m a t e r ia ln y a . B e r f u n g s i s e b a g a i p e n a k l u k s in g u la r it a s t e k n o lo g i y a n g te r ja d i a k i b a t k o e v o l u s i te k n o lo g i y a itu d i a l e k t i k a p e r k e m b a n g a n te k n o lo g i d a n p e r a d a b a n y a n g t e r j a d i s e l a m a s e ja r a h . T a zk iy a h

a l- n a fs

a d a l a h p u n c a k k e s a d a r a n t r a n s e n d e n ta l s e p e r ti

d i l a k u k a n p a r a N a b i d a n R a s u l. T a zk iy a h in ila h y a n g m e n j a d i in ti T e k n o lo g i

3 L e b ih j a u h m e n g e n a i h a k e k a t t e k n o l o g i lih a t Q u in t a n ill a ( 1 9 9 8 ) ; G o r o k h o v ( 1 9 9 8 ) ; C a p r a ( 2 0 0 4 )

Mulawarman, Triyuwono, Ludigdo, Rekonstruksi Teknologi Integralistik. 5

d a n G r a y 1 9 9 8 ). C a r a p e r ta m a , d is e b u t S u b tr a c tx v e lIn d ir e c t M e th o d , menunjukkan P e r fo r m a n c e A s p e c t, y a i t u V A d ip a n d a n g s e b a g a i h a s il b e r s i h y a n g m e n g e k s p r e s i k a n p e r o r a n g a n , p e r u s a h a a n , in d u s tr i a t a u e k o n o m i n a s io n a l k e s e l u r u h a n d a n d i t a m b a h k a n p a d a p e n e r i m a a n b a r a n g d a n j a s a d a r i e n ti ta s la in . K e d u a ,

A d d itiv e lD ir e c t M e th o d , m e n u n j u k k a n a s p e k s o s i a l d a n d i r e p r e s e n ta s ik a n s e b a g a i p e n j u m l a h a n b a g i a n penciptaan kekayaan.

V A S d a la m w a c a n a a k u n ta n s i s o s i a l d a n l i n g k u n g a n t e o r e t is d a p a t d i l i h a t m i s a l n y a d a r i p e m i k i r a n G r a y e t al.

1996). Meskipun sebenarnya p e r k e m b a n g a n a k u n ta n s i s o s i a l d a n lin g k u n g a n d e n g a n r e p r e s e n t a s i n y a b e r b e n t u k

C o r p o r a te S o c ia l R e p o r tin g ( C S R ) m a y o r it a s m a s i h d i d o m i n a s i a l i r a n M id d l e

a k u n t a n s i t r a d is i o n a l . Aplikasi CSR M id d le G r o u n d adalah VAS sebagai s u p p le m e n t ( la p o r a n t a m b a h a n ) . P e m i k i r a n d e m ik ia n d i l i h a t M o o k ( 2 0 0 3 ) d a n M o o k e t al. ( 2 0 0 5 ) b u k a n l a h b e n t u k s e b e n a r n y a d a r i l a p o r a n a k u n ta n s i. M e n g a n tis ip a s i h a l t e r s e b u t m e r e k a m e m b e r ik a n alternatif 3 m o d e l s ta te m e n t b a r u , s a la h s a tu n y a

G r o u n d , y a i t u p e m i k i r a n y a n g m e m p e r ta h a n k a n

s ta tu s q u o

E x p a n d e d Value A d d e d S ta te m e n t ( E V A S ) s e b a g a i p e n g g a n ti ( s u p p la n t ) la p o r a n l a b a r u g i.

e k o n o m i p e r u s a h a a n . E V A S 4 d e n g a n d e m ik ia n m e r u p a k a n p e r l u a s a n s ta k e h o ld e r s y a n g t i d a k p e r n a h t e r p o tr e t d a la m V A S ( M o o k 2 0 0 3 ) .

4 E V A S v e r s i M o o k ( 2 0 0 3 ) d a p a t d il ih a t d a la m T a b e l 2 .

VA Created

Financial

Social Combined

Outputs Primary

$2.50 $2.50 Sub Total

$673.44 $ 4.702.659 Purchases of

External goods &

$673.44 $ 1.538.561 services

VA Created

Ratios ofVAto Purchases

Social Combined Employees

Distribution of VA

Financial

$838.33 Residents

Wages and benefits

Value from social labour $244.13 $244.13 Skills development

$424.81 $490.00 Property tax credit

$141.80 $141.80 Sub Total

$810.74 $875.93 Society

Gov: municipal property taxes

$216.59 Gov: property tax credit

($141.80) ($141.80) Gov: housing of ware refugees

$2.00 $2.00 Cooperative sector: consultations

$2.50 $2.50 Sub Total

Loan Interest

Amortization of capital assets

$433.45 Operating surplus

$417.25 Sub Total

VA Distributed

Mulawarman, Triyuwono, Ludigdo, Rekonstruksi Teknologi Integralistik 7

METODOLOGI PENELITIAN: HIPER-STRUKTURALISME ISLAM TERINTEGRASI

B a g i a n in i a k a n m e n j e l a s k a n p e n g g u n a a n m e t o d o l o g i d a l a m p e n e l i t i a n , y a i tu M e to d o l o g i H i p e r - S t r u k t r a l i s m e I s la m T e r i n te g r a s i ( H S I T ) . B e r d a s a r m e to d o lo g i t e r s e b u t a k a n d i s u s u n m e t o d e p e n e l i t i a n , y a itu a l a t a n a li s is d a n u n i t a n a l is i s .

K o n s e p V a lu e A d d e d d m V a lu e A d d e d S t a t e m e n t

R e k o n s t r u k s i V A S -E V A S m e n ja d i S V A S d i l a k u k a n d e n g a n M e to d o lo g i HSIT. HSIT merupakan metodologi yang menyatukan strukturalisme dan p o s t s t r u k t u r a l i s m e s e k a lig u s m e n y a t u k a n d a n m e l a m p a u i n y a d e n g a n n ila i- n ila i

I s l a m . S t r u k tu r a lis m e s e b a g a i m a n a d ik e ta h u i m e r u p a k a n p r o s e s m e t o d o l o g i s p e n d a l a m a n k o n s e p tu a l u n s u r - u n s u r m e la lu i in te r -c o n n e c tio n antar unsur,pencarian s tr u k t u r d i b a l i k r e a l i ta s e m p ir is ( in n a te s tr u c tu r in g c a p a c ity ) . Pada tingkat empiris k e t e r k a i t a n a n ta r u n s u r d a p a t b e r u p a

b in a r y o p p o s itio n , s e r t a m e m p e r h a t ik a n u n s u r - u n s u r s in k r o n is , d a n b u k a n d ia k r o n is ( y a itu u n s u r - u n s u r d a l a m s a t u w a k tu ,

b u k a n p e r k e m b a n g a n a n t a r w a k tu , d i a k r o n is a t a u h i s to r is ) ( K u n to w ijo y o 2 0 0 4 ,

3 5 ) . P o s t s t r u k t u r a l i s m e m e l i h a t b a h w a s e la lu a d a s u a tu r e a l i ta s t e r s e m b u n y i d i

b e l a k a n g ta n d a , m u la i d a r i w ritin g , trace , d iffe r a n c e 5 dan

a r c h e -w r itin g (pergerakan

d iffe r a n c e ) ( R itz e r 2 0 0 3 , 2 0 4 ) .

H S I T t i d a k m e n o l a k S t r u k t u r a l i s m e d a n P o s t s t r u k t u r a l i s m e ,m e s k i p u n k e d u a n y a m a s i h t e r je b a k d a l a m k o n t e k s m a t e r i. H S I T m e l a k u k a n p r o s e s in te g r a s i d a n b a h k a n melampauinya ( hyper ) d e n g a n p a y u n g n i la i- n il a i I l a h ia h . I n te g r a s i d i l a k u k a n d e n g a n p e n y u s u n a n k e r a n g k a f il o s o f i s - t e o r e tis A S s e b a g a i s tr u k t u r u t a m a p e n y u s u n S V A S .

d i p e r lu k a n s tr u k t u r p e n d u k u n g y a i t u k o n s e p te k n o lo g i I s la m y a n g d is e b u t T e k n o s is te m I s l a m . T e k n o s is te m I s la m d ip e r lu k a n u n t u k m e m b e r ik a n k e t e r k a i t a n d a n i n te r a k s i a n t a r

A g a r s tr u k t u r u t a m a m e m ilik i k e t e r k a i t a n l a n g s u n g s e r t a te c h n o lo g ic a l,

u n s u r S V A S ( p r o s e s s tr u k tu r a li s m e ) . T e k n o s is te m I s la m t i d a k d a p a t b e r ja la n t a n p a m e m i l i k i k e t e r k a i t a n d a n m e m ilik i n ila i s u b s t a n s ia l y a n g m e n d a s a r in y a , d a l a m h a l

in i A S ( p r o s e s p o s ts t r u k t u r a l i s m e ) . B e g itu p u l a s e b a l ik n y a k e r a n g k a f ilo s o f is t e o r e t is

A S t i d a k d a p a t d i i m p l e m e n t a s i k a n d i la p a n g a n p r a k t ik k e t i k a t i d a k d i j a l a n k a n o l e h te k n o s i s t e m ( p r o s e s /y /p e r - s tr u k tu r a lis m e ) . P e n j e l a s a n b e n t u k b a g a n s e b a g a i

b e r ik u t.

5 D i f f e r a n c e ( m e m b e d a k a n s e k a l i g u s m e n u n d a ) m e r u p a k a n is t ila h k h a s P o s t m o d e r n is m e d a r i D e r ­

r id a . y a n g t id a k d a p a t d is a m a k a n d e n g a n k o n s e p d i f f e r e n c e ( m e m b e d a k a n s a j a ) . P e n j e l a s a n d e f in i- s i o n a l d i f f e r a n c e d a p a t d il ih a t m is a l n y a d a la m b u k u P o s t - m o d e r n i s m a n d t h e S o c i a l S c i e n c e : I n s i g h t ,

8 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a , J u n i 2 0 0 7 , V o l. 4 , N o . 1, h a l . 1-24

Gambar 1 R e r a n g k a R e k o n s tr u k s i VAS m e n ja d i SV A S

O p e r a s io n a lis a s i r e k o n s tr u k s i V A S d a n E V A S m e n ja d i S V A S a g a r u n s u r S V A S m e m e n u h i u n s u r f i lo s o f i s - t e o r e tis A S p e r l u p e n d a l a m a n u n s u r - u n s u r te r s e b u t m e la lu i s u b s i s t e m - s u b s i s t e m t e k n o s i s t e m . S u b s is te m d a s a r y a i t u t e k n o s f e r a s tr u k tu r a l ( M a h z a r 2 0 0 4 ) d a la m k o n t e k s r e k o n s tr u k s i V A S a d a la h m e l a k u k a n r e k o n s tr u k s i u n s u r - u n s u r m a t e r ia l p e m b e n t u k V A S v e r s i B a y d o u n d a n W ille t ( 1 9 9 4 , 2 0 0 0 ) s e p e r ti sources y a n g te r d ir i d a r i p e n d a p a t a n , H P P d a n r e v a lu a tio n s . Terpenuhinya unsur- u n s u r m a te r ia l h a r u s s e s u a i k a r a k t e r i s t i k A S y a n g m e m i l i k i s if a t

h a la l (Hameed dan Y a y a 2 0 0 3 a ) d a n m e r u p a k a n i m p le m e n ta s i n ila i k e a d i l a n d a la m P r o fit L o s s S h a r in g S y s te m . S u b s is te m k e d u a , m e l a k u k a n r e k o n s tr u k s i t e k n o s t r u k t u r d i n a m is /s o s ia l

e n e r g e tik ( M a h z a r 2 0 0 4 ) . K o n te k s d in a m i s e n e r g e t i k b e r u p a a s p e k p e n d i s t r i b u s i a n

V A d a la m V A S v e r s i B a y d o u n d a n W ille t ( 1 9 9 4 , 2 0 0 0 ) d a n E V A S ( M o o k e t al.

2 0 0 3 , 2 0 0 5 ) y a n g b e r s i f a t d in a m is p e n d i s t r i b u s i a n n y a s e r t a h a r u s m e m e n u h i p r in s i p akuntabilitas

s h a r i ’a te e n te r p r is e th e o r y ( T r iy u w o n o 2 0 0 2 b ) . S u b s is te m k e tig a , r e k o n s t r u k s i t e k n o l o g i i n f o r m a tik y a i t u h a s il s u b s is te m p e r t a m a d a n k e d u a ( M a h z a r

2 0 0 4 ) . B e r d a s a r k a n t i g a n ila i u t a m a S V A S h a r u s m e m e n u h i k a r a k t e r l a p o r a n k e u a n g a n A S s e p e r ti d i u s u l k a n T r i y u w o n o ( 2 0 0 4 ) d a n m e n e r j e m a h d a l a m k o n t e k s t e k n o lo g i b e r b e n t u k u n s u r - u n s u r S V A S u n t u k d a p a t d ia p l i k a s i k a n d i la p a n g a n . S e b a g a i s u b s is te m p u n c a k te k n o s i s t e m I s la m s e b a g a i la n d a s a n s e iu r u h s u b s is te m - s u b s is te m a d a l a h T a w h id . S u b s is te m in i m e r u p a k a n p r in s ip t e k n o lo g i te k n o s o f i, y a i t u m a n if e s ta s i f u n g s io n a li ta s p r a g m a t is / i n s t r u m e n t a l i ta s ( M a h z a r 2 0 0 4 ) b e r b e n t u k r u h te k n o lo g i t e k n o d in a m is . S e h in g g a V A S s y a r i ’ a h a k a n b e r p e d o m a n p a d a K o e k s is te n s i

V e stig ia D e i, yaitu k h a lifa tu lla h fil A r d h - a b d ’A lla h (I s la m ic v a lu e s ), s e r t a b e r t u ju a n s y a r i ’a h ( m a q a s h id a s y - s h a r i’a h ) y a n g m e n g a r a h k e m a s la h a ta n - k e a d ila n .

Mulawarman, Triyuwono, Ludigdo, Rekonstruksi Teknologi Integralistik 9

z a k a t, r ib a , ta z k iy a h , h a la l, h a r a m

d a n a k u n ta b ilita s m e la lu i in f o r m a n . B e n t u k k e t i g a m e l a k u k a n p e n e l u s u r a n p r o s e s s e r ti f ik a s i

H a la l LPPOM MUI baik langsung dan t i d a k la n g s u n g . U n i t a n a lis is p e n e l i t i a n d i l a k u k a n d e n g a n t e k n i k k o le k s i d a t a te o r e t is d a n

H a la l LPPOM MUI, serta

a h li b a h a s a a r a b . W a w a n c a r a d e n g a n in f o r m a n d ila k u k a n s e la m a M a r e t- J u li 2 0 0 5 d i

5 k o t a d i s e la - s e la w a k t u in f o r m a n m e l a k u k a n a k ti v i ta s n y a .

HASIL PENELITIAN

B a g i a n in i a k a n m e n j e l a s k a n m e n g e n a i h a s il r e k o n s tr u k s i. R e k o n s tr u k s i p e r t a m a a d a l a h r e k o n s tr u k s i f il o s o f i s t e o r e t is k o n s e p V A S y a n g s e s u a i k o n s e p AS. Kedua melakukan rekonstruksi bagian penciptaan VAS dan ketiga melakukan r e k o n s t r u k s i b a g i a n d is tr ib u s i V A S . H a s il a k h i r n y a a d a l a h b e n t u k S V A S .

f u l l d isc lo s u re .

d e n g a n p r in s ip r e li g iu s p e r d a g a n g a n y a n g a d il d a n b e r m o r a l s e s u a i t u j u a n s y a r i ’a h .

10 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a , J u n i 2 0 0 7 , V o l.4 , N o . 1, h a l . 1 - 2 4

K e d u a , I s la m b e r b e d a d e n g a n B a r a t d a l a m m e l i h a t a s p e k

d is c lo s u r e aspek sosial

d isc lo s u re sosial dan lingkungan sebatas

d a n lin g k u n g a n . A k u n ta n s i k o n v e n s io n a l ( B a r a t) m e n e m p a t k a n

s u p p le m e n t dari

d is c lo s u re

a s p e k e k o n o m i. S e d a n g k a n

I s l a m m e l i h a t k e b u tu h a n u t a m a a k u n ta b ilita s l i n g k u n g a n , s o s ia l d a n l a i n n y a s e b a g a i

d is c lo s u r e y a n g b e r s if a t m a n d a to r y .

B a y d o u n d a n W il le t ( 2 0 0 0 ) d i a k h i r a r t ik e ln y a m e n g a t a k a n p e n g e m b a n g a n

I C R ’s m e m a n g b e lu m f in a l, te ta p i m a s i h m e n y i s a k a n m a s a la h p e r l a k u a n z a k a t. Di s a m p i n g b e lu m f in a l, zakat v e r s i B a y d o u n d a n W il le t ( 1 9 9 4 ,2 0 0 0 ) b a r u d i t e m p a tk a n s e b a g a i s a la h s a t u b a g ia n d is tr ib u s i V A . Zakat

h a n y a d im a k n a i s e b a g a i b e n tu k

d i s t r i b u s i m a te r i p a d a y a n g b e r h a k . T id a k t e r d a p a t m a k n a s p ir it u a l m e n d a l a m k e c u a li s e b a g a i k e w a jib a n p e r u s a h a a n . P a n d a n g a n zakat s e p e r t i itu m e n u r u t S u la im a n ( 2 0 0 4 ) m i r i p k o n s e p E l- A s h k a r ( 1 9 8 7 ) m e n g e n a i r e lig io u s ta x . Sebenarnya zakat j e l a s tid a k s a m a d e n g a n p a ja k u m u m ( K a h f 1 9 8 9 , 7 8 ; S u la im a n 2 0 0 4 ; M a n n a n 1 9 8 6 ) .

B a y d o u n d a n W il le t ( 2 0 0 0 ) j u g a h a n y a m e l i h a t p e r l a k u k a n zakat pada alternatif

b e n t u k n e r a c a y a n g d is e b u tn y a

C u r re n t Value B a la n c e S h e e t (pendekatan sama

d i d a l a m n e r a c a s e p e r ti in i m e n u r u t m e r e k a a d a la h u n tu k m e m e n u h i t u n t u t a n p r a k t is d a n t e k n is p e n g g u n a a n n i l a i s e k a r a n g d a la m p e m b a y a r a n z a k a t.

d i l a k u k a n G a m b lin g d a n K a r im 1 9 9 1 , 9 9 ) . P e r la k u k a n zakat

D a la m I s l a m p e n i l a i a n a s e t d is e b u t n i s a b zakat b e r a g a m a s e t p e r u s a h a a n ( d a la m n e r a c a ) y a n g d ik e n a i z a k a t.

A l i r a n p r a g m a tis A S s e c a r a t e o r e tis b a h k a n le b ih f l e k s i b e l m e l a k u k a n le g i t i m a s i

zakat

d a la m la p o r a n k e u a n g a n n y a ( m i s a l n y a S y a h a ta h 2 0 0 1 ; Z u lk if li

d a n S u la s ti n in g s ih 1 9 9 8 ; K u s u m a w a ti 2 0 0 5 ) . P e n e l i t i a n H a r a h a p d a n Y u s u f ( 2 0 0 2 ) m e l i h a t p e r u s a h a a n I s l a m i I n d o n e s i a b a n y a k m e n j a l a n k a n m e t o d e p e r h i tu n g a n zakat

b e r d a s a r la b a b e r s i h , d i m a n a l a b a m a s i h m e l e k a t k u a t s e b a g a i h a k m u t l a k p e m i l i k s a h a m /p e r u s a h a a n . T id a k a d a m a k n a la in .

zakat m e l a l u i a k a r k a ta zaka dan zakka m e m i l i k i d u a m a k n a u ta m a . P e r ta m a d a r i a k a r k a t a zaka, zakat m e m il ik i m a k n a s e ti a p s e s u a t u s e c a r a la h i r i a h t u m b u h d a n d ip e n g a r u h i n i la i, lin g k u n g a n a ta u p e n g a r u h s u b je k tiv ita s , y a n g m a te r ia l, f is ik d a n m e n ta l. I n il a h y a n g d i s e b u t A lla h b a h w a s e ti a p c i p t a a n - N y a y a n g t u m b u h d a n b e r k e m b a n g s e la lu

L e b ih j a u h b i l a d i la k u k a n p e m a k n a a n / j y p e r - s tr u k tu r a lis m e m a k n a

m e n g a n d u n g n i la i- n ila i k e b a i k a n d a l a m d ir in y a . B i l a d i h u b u n g k a n d e n g a n m a k n a

V A h a l in i m a s i h b e r s i f a t la h ir i a h . K e d u a d a r i a k a r k a t a zakka,zakat m e m ilik i m a k n a s e ti a p s e s u a tu y a n g t u m b u h d a n b e r k e m b a n g k a r e n a la i n d a n s a tu h a l d ip e n g a r u h i s e s u a t u d i lu a r n i la i, li n g k u n g a n a ta u p e n g a r u h s u b je k tiv ita s . A d a ‘n ila i l a i n ’ y a n g

B e r d a s a r k a n p e n j e l a s a n d i a t a s V A b e l u m m e m ilik i s u b s ta n s i m a k n a l a h ir i a h - m a te r ia l te r u ta m a d a l a m k o n te k s e k o n o m i m a k r o m a u p u n a k u n ta n s i ( V A S ).

Mulawarman, Triyuwono, Ludigdo, Rekonstruksi Teknologi Integralistik. 11

b e l u m t e r s u c i k a n k a r e n a te r ja d i in te r v e n s i s u b je k ti v ita s , l i n g k u n g a n d a n n ila i. Zakat dalam makna z a k k a -la h y a n g m e n ja d i p e r a n p e n y u c i a n V A . A r tin y a , p e r o l e h a n V A

h a r u s d ij a l a n k a n s e c a r a m a t e r ia l d a n m e n ta l, d a n a k a n b e r m a k n a p e n y u c i a n h a k ik i (V A b e r n ila i m a t e r i- m e n t a l - s p i r it u a l ) k e t i k a t e r d a p a t m e k a n i s m e p e r t u m b u h a n n ila i p e r u s a h a a n y a n g s e la lu b e r o r i e n t a s i p a d a T a zk iy a h . T a zk iy a h menurut Sardar (1987,

2 8 3 ) a d a l a h p e r t u m b u h a n s e k a lig u s p e n y u c i a n d a n b u k a n la h p r o s e s s t a ti s te ta p i

d in a m i s ( Q S . 8 7 : 1 4 - 1 5 ; 9 1 : 9 - 1 0 ) . P e r tu m b u h a n d a n p e r u b a h a n s e r t a p e n i n g k a t a n manfaat materi dalam

b e r s i f a t m e n y e l u r u h d a n m e n c a k u p a s p e k m o r a l, r o h a n i d a n m a te r ia l y a n g t e r ik a t s a t u s a m a la in . S e m u a n y a b e r o r ie n ta s i o p tim a li s a s i k e s e j a h t e r a a n m a n u s i a s e lu r u h d im e n s i b u k a n h a n y a d u n ia j u g a a k h ir a t . M e n c a k u p

T a zk iy a h

s e lu r u h p e r u b a h a n d a n k e s e i m b a n g a n k u a n t i t a t i f m a u p u n k u a li ta ti f . Tergambar jelas bahwa

zakat sebagai bagian utama tidak dapat dilakukan

h a n y a s e b a t a s d is tr ib u s i V A s e p e r ti d i u s u l k a n B a y d o u n d a n W ille t ( 1 9 9 4 , 2 0 0 0 ) . Zakat ( m e n g ik u ti k o n s e p h ip e r - s t r u k t u r a l i s m e ) a d a l a h la n g u e s e k a lig u s p a r o le serta

w r itin g s e k a li g u s tra c e y a n g te r b e n t u k d a l a m r e n t a n g

d ia k ro n is s e k a li g u s s in k r o n is. Z a k a t, s e c a r a m a te r i ( b e r b e n t u k zaka)

b u k a n h a n y a s e b a g a i a l a t le g itim a s i la p o r a n AS saja {d iffe re n c e / m e m b e d a k a n s a ja ) , t e ta p i le b ih p a d a

d iffe r a n c e (membedakan dan menunda). Z a k a t, dengan penundaan (secara bagian dari

d iffe r a n c e ) secara m e n ta l k e m u d i a n m e n g a r a h k a n

zakat m e n ja d i b e r m a k n a le b ih s p ir itu a l m e n ja d i poros AS sebagai alat penyucian VA ( s ig n s e k a lig u s tra c e ) m e n ja d i zakka yang

b e r s i f a t m a t e r i s e k a li g u s s p ir itu a l ( r e a l ita s y a n g d i t e g a s k a n d a la m

G o d S ig n sebagai

b e n t u k ‘r e a l i t a s ’ y a n g m e l a m p a u i r e a lita s ) . Ketika zakat sebagaipengurang VA secara keseluruhan dan bukan bagian yang didistribusikan dalam kolom distribusi VA, maka VA telah

h a la l didistribusikan kepada s ta k e h o ld e r s .

B a g i a n y a n g d i p e r o le h m a s i n g - m a s i n g p e n e r i m a b a g i a n V A t e la h s u c i d a n

d a n d it u l i s d a l a m la n g u a g e

h a la l.

H a l in i s e s u a i ‘j e j a k ’ A lla h

b e r b e n tu k

G o d S ig n

A l Q u r ’a n ( Q S . 9 :1 0 3 ) . K a l i m a t a m b illa h zakat untuk membersihkan dan m e n y u c i k a n s e ti a p h a r ta , d a l a m k o n t e k s s tr u k t u r a li s m e m e r u p a k a n a s p e k penandaan.

B e r d o a u n t u k m e n e n t r a m k a n j i w a ( m e n ta l) a d a l a h a s p e k p e ta n d a . Sedangkan kalimat

A lla h M a h a M e n d e n g a r la g i M a h a M e n g e ta h u i a d a l a h b e n t u k M e ta fis ik a K e h a d ir a n y a n g m e la m p a u i R e a li ta s d a n M e n ta l. H a l in i s e s u a i d e n g a n k a r a k t e r la p o r a n k e u a n g a n T r iy u w o n o ( 2 0 0 4 ) y a i t u M a te r i a li s ti s - S p ir it u a lis tis . D e n g a n d e m i k i a n zakat sebagai aspek pesan menandai harus diletakkan sebagai aspek utama VAS. R e k o n s tr u k s i V A S l i n g k a r a n p e r t a m a a d a l a h m e l a k u k a n p e n e t a p a n y a n g b e r s i f a t m e n ta l, m a te r ia l, s e k a l ig u s s p ir itu a l d e n g a n m e l e t a k k a n zakat p a d a p o s is i te r s e n d ir i.

H a s il R e k o n s tr u k s i V A S s e c a r a l e n g k a p d a p a t d i l i h a t d a l a m T a b e l 3.

Revenues x Bought in items x

Revaluations is! Gross VA x

Zakat

Tazkiyah to 8 Asnaf (x)6 Net VA x

Distributions of Net VA:

Government (e.g. Taxes) x Employees (e.g. Wages) x Owners (e.g.Dividends) x

Shadaqah x7

V Reinvested Funds ____

Profit Retained (Note) x Revaluations x

h a la l. Kedua,pengakuan pendapatan dalam proses p e m b e n t u k a n p e n d a p a ta n b e r b a s i s a k r u a l d a n d i t e t a p k a n n y a tim e v a lu e o f m o n e y akan berujung rib a . K e t ig a , p r in s i p p e n a n d i n g a n p e n d a p a t a n d a n b i a y a m a s i h b e l u m s e s u a i t u j u a n s y a r i ’a h . D a la m p e n a n d i n g a n t i d a k n a m p a k a s p e k k e a d i l a n s o s ia l,

te t a p i h a n y a m u n c u l s if a t e g o i s t i k a k u n ta n s i. P e n g a k u a n h a n y a b e r k a i t a n b i a y a d a n

6 Zakat y a n g t e r p is a h d a r i b e n t u k d is t r ib u s i, b e r b e d a m a k n a n y a d e n g a n h a n y a s e b a g a i b e n t u k k e w a ­ jiban perusahaan (religious tax) y a n g s e k u l a r is t ik . Z a k a t di sini merupakan simbol tazkiyah (penyu­ cian) dari source ( s u m b e r ) d a n s e k a l i g u s s im b o l k e - h a l a l - a n ( p e r m i t t e d ) dari source (sumber) untuk

d a p a t d id is t r ib u s ik a n .

7 Irtfaq dan Shadaqah d i s in i m e r u p a k a n b e n t u k p e r u b a h a n d a r i a k u n c h a r i t i e s dan moques yang

h a n y a b e r s if a t k e d e r m a w a n a n . I n f a q dan Shadaqah d i s in i le b i h b e r s i f a t s p ir it u a l, y a it u k e w a j ib a n

y a n g m ir ip z a k a t t e t a p i t id a k m e m i l ik i n il a i t a z k i y a h d a n n is a b .

Mulawarman, Triyuwono, Ludigdo, Rekonstruksi Teknologi Integralistik. 13

m a n f a a t b e r s if a t p r iv a t. M e n u r u t T r i y u w o n o ( 2 0 0 4 ) p r iv a t d i s in i d i a r ti k a n s e b a g a i pencatatan biaya dan pendapatan dari sudut pandang kepentingan perusahaan,

s e d a n g k a n y a n g b e r s i f a t p u b li k s a m a s e k a l i t i d a k d i s a jik a n . Pendekatan pendapatan dan biaya dalam VAS dapat dijadikan alternatif m e n e n t u k a n p e m b e n t u k a n , p e n g a k u a n d a n p e n a n d i n g a n n y a s e s u a i n ila i I s la m d a n t u j u a n s y a r i ’a h . S e b e n a r n y a m e n g a p a a l i r a n a k u n t a n s i N o n - M id d le G r o u n d m e m ilih

2 0 0 3 ; M o o k e t al. 2 0 0 5 ) T e ta p i N o n - M id d le G r o u n d s e b e n a r n y a m a s i h te ta p p a d a k o n s e p s i m a t e r i. P e r lu a s a n n y a h a n y a p a d a k o n s e p s i p e n g u k u r a n f in a n s i a l d a n n o n -

f in a n s i a l . S e d a n g k a n n i la i- n ila i n o n m a t e r i t i d a k p e r n a h t e r d e te k s i. Zakat sebagai poros VAS merupakan alat penyucian VA berbentuk zaka ( m a te r i ) m e n ja d i zakka ( m a te r i - m e n t a l - s p i r i t u a l ) . P r in s ip in i d i s e b u t k o n s is te n s i

d a l a m t e k n o lo g i. B e n t u k E V A S y a n g d i s e s u a i k a n p r in s i p ta z k iy a h harus sesuaitujuan l a p o r a n k e u a n g a n A S , y a i t u b e r s i f a t m a te r i, m e n ta l, s e k a lig u s s p ir it u a l. P e n y e s u a i a n

d i s in i a d a l a h p e r l u a s a n p e m b e n t u k a n V A . P e r lu a s a n E V A S m e n y e t u j u i p e r l u a s a n p e n c i p t a a n V A f in a n s ia l d a n p e n c i p t a a n V A s o s ia l. B a g a im a n a k e m u d i a n b e n t u k r iil p e n c i p t a a n V A m e n ta l d a n s p ir itu a l?

P e n d e k a t a n p e n c i p t a a n V A b e r s i f a t s p ir itu a l, p e r ta m a , d a p a t m e r u ju k b e n t u k akuntabilitas dari s h a r i ’a te e n te r p r is e th e o r y ( T r iy u w o n o 2 0 0 2 b ) , y a i t u p e n y a j i a n informasi harus memenuhi akuntabilitas pada

d ir e c t p a r tic ip a n ts dan in d ire c t p a r tic ip a n ts ( T r iy u w o n o 2 0 0 2 b ) . M a k a b e n t u k i n f o r m a s i a k u n t a b i l i t a s E V A S y a n g dalam konteks s h a r i ’a te e n te r p r is e th e o r y baru bersifat

f in a n s i a l- s o s i a l p e r l u d ip e r lu a s m e n j a d i f in a n s ia l- s o s ia l- li n g k u n g a n . K e d u a , s p ir itu a li ta s d a r i k o n s e p

d ir e c t p a r tic ip a n ts

b i l a m e r u ju k pada

s h a r i ’a te e n te r p r is e th e o r y

I s la m ic V alues, s e b e n a r n y a m a s i h b e r k a i t a n d e n g a n s if a t m a n u s i a s e b a g a i k h a lifa iu lla h f i l a rd h ( b e r b e n t u k k r e a t i v it a s m a n u s i a ) . S p ir i t u a l i t a s

s h a r i ’a te

e n te r p r is e th e o r y m a s i h p e r lu d i s e s u a i k a n d e n g a n k o e k s is t e n s i n ila i d ir i m a n u s i a yaitu ketundukan { A b d u lla h ). P e r lu a s a n p e r t a m a s p ir i t u a l i t a s E V A S d a la m t a t a r a n k h a lifa tu lla h fil a r d h m e m a n g b a r u m e r u p a k a n a k u n t a b i l i t a s y a n g s if a t n y a h o r iz o n ta l. Untuk mencapai kesatuan nilai-suprakosmos dan sumber nilai-metakosmos ( M a h z a r 2 0 0 4 ) d i p e r lu k a n s in e r g i o p o s is i b i n e r s p ir it u a lita s

K h a lifa tu lla h f i l a rd h dan

A b d u lla h . K e s e p a d u a n a n t a r a k r e a t i v it a s d a n k e t u n d u k a n d i j a l a n k a n o le h r e a l i ta s p s ik i s / b a t i n m a n u s i a u n t u k k e p u a s a n d a n k e t e n a n g a n h id u p d a l a m b e n t u k k e i m a n a n y a n g s e la lu d i c a t a t God Spot ( im p l e m e n t a s i d a r i k e s e p a d u a n j e n j a n g n il a i-

suprakosmos) untuk mewujudkan ketakwaan menuju puncak penciptaan, Allah ( im p l e m e n t a s i k e s e p a d u a n j e n j a n g s u m b e r n i la i- m e ta k o s m o s ) . B e n t u k p e n c a t a t a n

14 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a , J u n i 2 0 0 7 , V o l. 4 , N o . 1, h a l . 1-24

s in e r g i k e t u n d u k a n d a n k r e a tiv it a s d a p a t d i c a t a t s e c a r a k u a n t i t a t i f m a u p u n k u a li ta tif .

A r t in y a , k h u s u s p e n c a ta ta n l a p o r a n k u a l i t a t i f V A S d a p a t te r d ir i d a r i p e n je la s a n s p ir i t u a l i t a s k h a lifa tu lla h f i l a rd h

I n il a h y a n g d is e b u t dalam AS sebagai ketakwaan.

d a n j u g a s p ir itu a li ta s

a b d u lla h .

B e r k a i t a n k e t u n d u k a n k u a n ti ta tif , s e b e lu m d id is tr i b u s i k a n h a r u s j e l a s kedudukan

d a n p e n c a ta ta n n y a . T e r j a m in n y a a k ti v i t a s e k o n o m i y a n g s e s u a i t u j u a n s y a r i ’a h ( h a la l dan bebas r ib a s e r t a m e m e n u h i p r in s ip k e a d i l a n ) s a n g a t

k e - h a la l-a n

h a la l. P e n c a t a t a n b e n t u k o u tp u t k e t u n d u k a n primer finansial

d i a n j u r k a n p e n c a t a t a n a t a s a k ti v ita s

{h a la l z a ty )

d a n s o s ia l/lin g k u n g a n

{h a la l h u k m y ) dari pencapaian

a ta s a k tiv it a s e k o n o m i. D i s a m p in g itu , j u g a te r d a p a t p e n c a t a t a n b e n t u k in p u t k e t u n d u k a n s e k u n d e r f in a n s i a l { h a la l z a m a n y )

h a la l

d a n s o s ia l / l i n g k u n g a n { h a la l m a k a n y ) dari pencapaian

h a la l a ta s a k ti v ita s e k o n o m i.

h a la l dan bebas r ib a s e r t a m e m e n u h i p r in s i p k e a d ila n , s a n g a t d ia n j u r k a n p e n c a t a t a n a k t i v i t a s

B e r k a i t a n k r e a t i v it a s te r ja m i n n y a a k ti v ita s e k o n o m i y a n g

h a la l dan r ib a . P e n c a t a t a n b e n t u k o u tp u t k r e a tiv it a s p r im e r s e c a r a f i n a n s i a l y a i t u r e d u k s i r ib a ekonomi berbentuk bai ’, d a n s o s i a l /lin g k u n g a n y a i t u r e d u k s i r ib a s o s i a l b e r b e n tu k S y ir k a h baik Musyarakah maupun Mudharabah.

D i s a m p in g o u t p u t k r e a tiv it a s p r i m e r t e r d a p a t p e n c a t a t a n b e n t u k in p u t k r e a t i v it a s s e k u n d e r f i n a n s i a l y a i t u r e d u k s i r ib a s o s ia l /li n g k u n g a n d a la m b e n tu k shadaqah ( T a b e l 4 ).

Penciptaan VA

P r im e r - Produk Halal

Produk Halal

Ketundukan

Skill, Training

P r im e r - Karyawan

Skill , Training Masyarakat Masyarakat

K r e a t iv it a s Dampak Pengo­ Sekunder

L in g k u n g a n la h a n L im b a h

Halal Zaty + Reduksi Riba Reduksi Halal +

Sub Total

Halal Hukmy

Riba

Mulawarman, Triyuwono, Ludigdo, Rekonstruksi Teknologi Integralistik. 15

lanjutan Tabel 4 K e tu n d u k a n

Input

Proses Produksi Sekunder

SOP

Revaluation K r e a t iv it a s P r im e r

Bai ’

+ PLS

Current Value

Halal Zamany,

Reduksi Riba

R e k o n s t r u k s i T e k n o lo g i D i s t r i b u s i V a lu e A d d e d

h a la l dan lh o y y ib s e r ta reduksi r ib a

Rekonstruksi distribusi VA berhubungan dengan konsep

H a la l memunculkan akuntabilitas ketundukan sedangkan reduksi

d a la m m e k a n i s m e t r a n s a k s i k e u a n g a n p e r u s a h a a n .

r ib a m e m u n c u l k a n a k u n ta b ilita s k r e a t i v it a s . D u a k o n s e p in i m u n c u l d a r i n ila i ‘

A d a la h 8dalam transaksidan pencatatan p e r u s a h a a n b u k a n h a n y a p a d a k o n t e k s p e n d a p a ta n , b i a y a d a n p e n i l a i a n a p lik a s i p e n e t a p a n n ila i

h a la l/th o y y ib dan reduksi r ib a s e lu r u h a k ti v i t a s p e r u s a h a a n . D a la m k o n t e k s t e k n o lo g i k e a d i l a n I la h i a d a l a h t u j u a n a k h ir r u h t e k n o l o g i ( M a h z a r 2 0 0 4 ,

1 6 4 ) . T u r u n a n n y a d a la m k o n t e k s t e k n o l o g i a d a l a h a k ti v i t a s d a n p e n c a t a t a n a k u n t a n s i u n t u k k e p e n t i n g a n k e m a s la h a t a n d a n k e a d ila n . P e n c a p a i a n n y a d a la m b e n t u k

d i s t r i b u s i h a s il u s a h a m a n u s i a p a d a y a n g b e r h a k s e c a r a l a n g s u n g (V A ) m a u p u n tid a k langsung ( zakat dan s h a d a q a h ). K e d u a n y a m e la lu i p r o s e s p e n y u c i a n a k t i v i t a s u s a h a

h a la l

h a la l. K e t u n d u k a n s e k u n d e r b e r u p a b i a y a a u d it in te r n a l s a m p a i p e l a t i h a n a u d ito r in te r n a l. S e d a n g k a n k e t u n d u k a n p r im e r n o n - m a te r i y a i t u a k ti v i t a s p e r u s a h a a n y a n g s e b e n a r n y a n o n - m a te r i te t a p i d a p a t d i l a k u k a n m a t e r ia li s a s i m a u p u n m o n e t e r is a s i. M is a l p e n e t a p a n S is te m J a m i n a n

d a n b i a y a s e r tif ik a s i

H a la l p r o s e s p r o d u k s i , s e r t if ik a s i dan labelisasi

h a la l,

d a n a k ti v i t a s t u r u n a n k e t e n t u a n s y a r i ’a h .

B e n t u k k r e a ti v it a s p r i m e r d a p a t b e r u p a p e m b a y a r a n b a g i h a s il p e r u s a h a a n dengan S y ir k a h . K r e a t i v i ta s S e k u n d e r b e r u p a p a j a k p e m e r i n ta h d a n shadaqah wajib maupun sukarela. Shadaqah w a j i b b e r u p a d e n d a d a n g a n ti r u g i k e p a d a m a s y a r a k a t s e k it a r ( m is a l a ta s p e r a m p a s a n t a n a h a ta u p u n h a k m ilik ) b i a y a r e h a b i l it a s i l i n g k u n g a n

d a n la in - l a in . S e d a n g k a n Shadaqah sukarela berupa keinginan perusahaan untuk k e s e i m b a n g a n p e r u s a h a a n - m a s y a r a k a t d a n l in g k u n g a n . B e n t u k R e k o n s t r u k s i

D i s tr i b u s i V A d a p a t d i li h a t d a la m ta b e l 5.

8 K e a d i la n I la h ia h

16 J u r n a l A k u n t a n s i d a n K e u a n g a n I n d o n e s i a , J u n i 2 0 0 7 , V o l. 4 , N o . 1, h a l . 1-24

Tabel 5 R e k o n s t r u k s i E V A S v e r s i M o o k (2 0 0 3 ) k h u s u s D is tr i b u s i d a r i Value A d d e d sesuai Konsep Tazkiyah

Distribusi VA

Finansial

Sosial & Combined Lingkungan

Internal Karyawan

Ketundukan

H a la l Sekunder

Owners K r e a t iv it a s

Reduksi Riba P r im e r

PLS

Reinvestment K r e a t iv it a s

Reduksi Riba Funds

Operating Surplus

Sekunder Eksternal

P e m e r in t a h Ketundukan S e r t if ik a s i d a n H a la l P r im e r

Label Halal

Reduksi Riba Sekunder

K r e a t iv it a s

Pajak

Residents Ketundukan

Masyarakat K r e a t iv i t a s

R e d u k s i R ib a Sekunder

B e r d a s a r k a n p r o s e s r e k o n s t r u k s i d i a ta s d a p a t d id e f in is ik a n S V A s e b a g a i pertambahan nilai