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Manifestasi Surah Al-Kahfi Pada Praktik Akuntansi Manajemen Perkebunan Syariah

Author

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  • Bulutoding, Lince
  • Saron, Sitti Salmah

Abstract

Tujuan Utama – Penelitian ini berupaya mengeksplorasi pandangan petani terkait akuntansi manajemen perkebunan berbasis Surah Al-Kah- fi. Metode – Penelitian ini menggunakan metode wawancara dan analisis metafora Surah Al-Kahfi ayat 39. Informan penelitian adalah konsultan, pemilik, dan pengelola perkebunan. Temuan Utama – Hasil penelitian menunjukkan bahwa lima poin dalam Surah Al-Kahfi ayat 39 dan pandangan pengelola perkebunan dapat di- gunakan sebagai dasar konsep akuntansi manajemen syariah. Konsep tersebut meliputi nilai ketauhidan, amanah, muhasabah, qanaah, dan keberkahan. Adapun pengelolaan akuntansi perkebunan berbasis sya- riah bersandar kepada tanggung jawab kepada Tuhan, alam semesta, dan manusia. Implikasi Teori dan Kebijakan – Temuan penelitian ini dapat menja- di rujukan dalam pengelolaan akuntansi perkebunan berbasis syariah. Selain itu, penelitian ini menyarankan negara-negara berkembang mem- promosikan penelitian inovatif tentang pengelolaan perkebunan untuk memenuhi perkembangan ilmiah dan teknologi global. Kebaruan Penelitian – Penelitian ini menawarkan konsep akuntansi manajemen perkebunan syariah berbasis Surah Al-Kahfi ayat 39.

Suggested Citation

  • Bulutoding, Lince & Saron, Sitti Salmah, 2023. "Manifestasi Surah Al-Kahfi Pada Praktik Akuntansi Manajemen Perkebunan Syariah," OSF Preprints nfkxq_v1, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:nfkxq_v1
    DOI: 10.31219/osf.io/nfkxq_v1
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