PURPOSE OF ISLAMIC ACCOUNTING

PURPOSE OF ISLAMIC ACCOUNTING
Promoting the ideal of Islamic accounting is not just doing accounting deconstruction
Promoting the ideal of Islamic accounting is not only pragmatic reconstruction shari'ah accounting
Promoting the ideal of Islamic accounting is exceeded (beyond) well beyond (hyper) on both
Top of the ideal Islamic accounting is purification (Tazkiyah)
That is the real purpose of Islamic accounting ...

Tazkiyah by Mulawarman (2006a, 2006b, 2007a, 2007b, 2007c) is literally the purification. Tazkiyah is a dynamic process to encourage individual and community growth through continuous purification. According to Ahmad in Gambling and Karim (1991: 33) growth and change and improvement in the concept of material benefit Tazkiyah not only "impact", but "a virtue", on social justice and a better spiritual development for the people. Tazkiyah has a comprehensive nature and includes aspects of moral, spiritual and material bound to each other. Everything is oriented to the optimization of the ideals and values ​​in all dimensions of human welfare, both this world and hereafter. Tazkiyah also includes all the changes and the balance of quantitative and qualitative. More detailed explanation can also be read in Mulawarman (2006a), Chapter 4, 6,7,8,9,10.

Tazkiyah motivation and objectives of Islamic accounting by Mulawarman (2007a, 2007b) is basically done for enlightenment and liberation from the hegemony of corporate and capital owners who have deep roots in the whole building accounting (Mulawarman 2006a; Mulawarman 2006b). Tazkiyah accounting purposes should be directed to the Islamic Tawhid, that is understanding to the Creator, Allah SWT. From the central point of God, went on the human love of God-Nature-Man, continues on accountability, and the last process is the understanding of information, namely the form of recording to achieve a goal (Mulawarman 2007a, 2007b).

The values ​​of Islam according to Mulawarman (2006a, 2006b, 2007a, 2007b, 2007c) based on Tawhid is the value adopted for every Muslim in the faith and the affirmation of Oneness of God. Continued faith in obedience to run the shari'ah as a surrender themselves as servants of God ('abd Allah) (QS: 51:56, 36:61, 6:162). After that humans must go into the hustle and bustle of the world as khalifatullah fil ard (Surah 35:39). To implement the objectives of human coexistence that God gives the devices the law (shari'ah) that originates in the Qur'an and Sunnah. Humans are given the freedom to choose appropriate forms muamalah it has the potential and opportunity (Ibad, 2003). With the same man in Mas'udi (1995) do not have maqashid ash-shari'ah (Shari'ah purposes) other than human benefit in the form of welfare sosial.Berdasarkan justice for all that's according to Mulawarman (2007a, 2007b), then the concept becomes Tazkiyah concepts that must always be present as part of the hallmark of Islam. Human effort to obtain a sufficient property of life is the answer to the call of nature and the desires and demands of love to the property. This is no aberration nor a breakwater to achieve the pleasure of Allah. Because love is the nature of the property since it was created but humans in meeting the demands of lust is obliged to keep limits of shari'ah and use disyari'atkan way (see for example QS. 18: 46: 89: 20; 100: 8). Love property Mulawarman (2007a, 2007; 2007c) should be directed at three things. First love of property in accordance maqashid ash-shari'ah to realize kemashlahatan world and the universe at once. Second, the task (khalifatullah fil ard) and devotion (abd 'Allah). Third, other humanitarian nature as opposed to the love of wealth that is charity. Thirdly it can only be accomplished by way of intention and purification (Tazkiyah) continuously.

The objective of Islamic accounting firm Mulawarman (2007a, 2007b) thus is the key to realize the love of Allah SWT, by performing the submission of accountability and creativity, of transactions, economic events and the production process within the organization, the submission of the information is material, inner and spiritual, according to Islamic values ​​and goals of sharia.

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