Sumber : Aji Dedy Mulawarman

Mahasiswa Program Doktor Ilmu Ekonomi

Pasca Sarjana Universitas Brawijaya

ajidedim@yahoo.co.id

Abstract

The Objective of the research is to formulate shari’ate Value Added Statment. Frmulation is conducted by utilizing Islamic Hyperstructuralism Methodology. In that methologhy, conventional concept of value added and Baydoun and Willett's (1994) concept value added are refined by shari'ate Accounting. The result is than refined by Islamic Tecnosystem to generate shari'ate Value statement. The Major result shows that zakat becomes a subtance economics (physical) value added (zaka) which is always purificated spritualy (Tazikiyah). The Purificated economic value added (zaka) is called as zaka (or it is the same as Shari'ate Value Added). Both zaka and Zakiayah is extracted from the value and concepts of abd' Allah and khalifatullah fil ardh. The consequence of the major resulte are; (1) That the sources of value added in the shari'ate Value added statement should be acured based on God's commands (halal, toyib and eliminating riba)and (2) the distributions of the value added should be bassed on maslaha and'adalah (good's justice).