Keterkaitan Nilai-Nilai Akuntansi Syariah dalam Tradisi Pernikahan Lahat: Sebuah Epistemologi Islam
DOI:
https://doi.org/10.36636/dialektika.v11i1.7130Kata Kunci:
Epistemologi Islam, Akuntansi Syariah, Tradisi PernikahanAbstrak
Penelitian ini mengkaji nilai-nilai akuntansi syariah dalam praktik pernikahan adat di Kabupaten Lahat melalui perspektif epistemologi Islam. Dengan pendekatan kualitatif interpretatif, ritual adat dianalisis sebagai praktik akuntansi syariah berbasis budaya yang mengatur kewajiban finansial dan sosial. Hasil penelitian menunjukkan bahwa tradisi pernikahan tersebut merefleksikan lima tujuan Maqasid al-Shariah : hifz al-diin (agama), hifz al-nafs (jiwa), hifz al-‘aql (akal), hifz al-nasl (keturunan), dan hifz al-maal (harta) melalui mekanisme adat yang menjunjung akuntabilitas, keadilan, dan tanggung jawab kolektif. Praktik ini berfungsi sebagai bentuk akuntansi syariah berbasis komunitas yang diatur oleh ‘urf dan selaras dengan prinsip syariah. Penelitian ini menantang pendekatan institusional dalam akuntansi syariah dan menawarkan kerangka etika keuangan Islam yang berakar pada kearifan lokal.
Referensi
Al Fiqri, H. (2024). Sekularisasi dan Sekularisme dalam Islam. TADAYYUN: Jurnal Kajian Agama, Sosial Dan Humaniora, 2(1), 103–112. https://ejournal.iaingorontalo.ac.id/index.php/tj/article/view/1520
Alamad, S. (2025). Conceptualising accounting as a value-based concept in the context of alternative finance. Journal of Accounting Literature, 47(2), 378–403. https://doi.org/10.1108/JAL-03-2023-0042 DOI: https://doi.org/10.1108/JAL-03-2023-0042
Alfaeni, V. N., & Diana, N. (2023). Perkembangan Akuntansi Syariah Development of Sharia Accounting. Sinomika Journal, 2(2), 227–238. https://doi.org/10.54443/sinomika.v2i2.1268
Altarawneh, G., & Lucas, M. (2012). Understanding the dominance of Western accounting and neglect of Islamic accounting in Islamic countries. Journal of Islamic Accounting and Business Research, 3(2), 99–120. https://doi.org/10.1108/17590811211265920 DOI: https://doi.org/10.1108/17590811211265920
Anwar, K. (2023). Relevansi Nilai Tasawuf Sosial di Era Globalisasi Menurut Habib Husein Jafar. Jurnal SMART (Studi Masyarakat, Religi, Dan Tradisi), 9(2), 212–230. https://doi.org/10.18784/smart.v9i2.2070 DOI: https://doi.org/10.18784/smart.v9i2.2070
Aqil, H. (2024). Wacana Kelompok Agama Marginal Eks Syiah Sampang dalam Media Lokal Madura. Mu’ashir: Jurnal Dakwah Dan Komunikasi Islam, 2(1 SE-Article). https://doi.org/https://doi.org/10.35878/muashir.v2i1.1163 DOI: https://doi.org/10.35878/muashir.v2i1.1163
Arios, R. L., Ernatip, & Refisrul. (2012). Bunga Rampai Budaya Sumatera Selatan: Budaya Basemah di Kota Pagar Alam. BPSNT Padang Press.
Arrahman, S., & Iqbal, M. (2023). AL-BALAGH : Jurnal Komunikasi Islam Penanaman Nilai Norma Sosial dalam Menghadapi Westernisasi di Kehidupan Modern. Jurnal Komunikasi Islam, 7(1), 1–12. DOI: https://doi.org/10.37064/ab.jki.v7i1.17018
Asrofi, I. (2021). Pemikiran Ekonomi Islam Syekh Abu Ishaq Al-Syatibi. In Sejarah Pemikiran Ekonomi Islam.
Basri, H., Tarbiyah, F., Iain, K., Ushuluddin, F., Iain, D., Hutasuhut, S., Isa, M., Suyatmika, Y., Islam, U., Sumatera, N.,
Koni, W., & Basri, H. (2022). Jurnal Dirosah Islamiyah Kontribusi Cendikiawan Muslim untuk Sains Manajemen Jurnal Dirosah Islamiyah. Al-MUNZIR, 4(2), 277. https://doi.org/10.17467/jdi.v4i2.1053
BPSLahat. (2024). Kabupaten Lahat dalam Angka 2024: Vol. XLVI.
Brown, A. M., & Tower, G. (2022). Traditional and Western Accounting Disclosure Models for Pacific Island Countries’ Entities. Pacific Accounting Review, 14(1), 43–66. https://doi.org/10.1108/eb037964 DOI: https://doi.org/10.1108/eb037964
Charina, L., Sumarto, & Taufik. (2021). Analisis Manfaat Adat Begarehan dalam Masyarakat Besemah (Etnografi Komunikasi Masyarakat Kecamatan Jarai Kabupaten Lahat). Jurnal Pendidikan IPS, 4(3), 302–309. https://doi.org/10.30998/herodotus.v4i3.10941
Chotimah, U. (2018). Pengintegrasian nilai-nilai kearifan lokal dalam pendidikan multikultural. Jurnal Civics : Media Kajian Kewarganegaraan, 15(1), 19–25. DOI: https://doi.org/10.21831/jc.v15i1.17288
Chozin, F. H., & Aziz, A. W. (2024). Trilogi Proses Integrasi Sosial Dan Implikasi Terhadap Kemuliaan Berdasarkan Surah Al-Hujurat (49):13. Al-Tadabbur: Jurnal Ilmu Al-Qur’an Dan Tafsir, 9(1), 10–50. https://doi.org/10.30868/at.v9i01.6489
Crisp, B. R. (2018). Religion, spirituality and social work: an international perspective. International Journal of Human Rights in Healthcare, 11(2), 91–99. https://doi.org/10.1108/IJHRH-10-2017-0060 DOI: https://doi.org/10.1108/IJHRH-10-2017-0060
Dinas KebudPar Lahat. (2014). Selamat Datang di Kabupaten Lahat Sumatera Selatan (1st ed.). Dinas Kebudayaan dan Pariwisata Kabupaten Lahat.
Dinham, A. (2018). Religion and belief in health and social care: the case for religious literacy. International Journal of Human Rights in Healthcare, 11(2), 83–90. https://doi.org/10.1108/IJHRH-09-2017-0052 DOI: https://doi.org/10.1108/IJHRH-09-2017-0052
El-Halaby, S., Aboul-Dahab, S., & Qoud, N. B. (2021). A Systematic Literature Review on AAOIFI Standards. Journal of Financial Reporting and Accounting, 19(2), 133–183. https://doi.org/10.1108/jfra-06-2020-0170 DOI: https://doi.org/10.1108/JFRA-06-2020-0170
Erwindiawan, Liestyowati, Sari, V. B. M., Temalagi, S., & Leon, H. (2022). Understanding of Sharia-based Financial Accounting. Enrichment: Journal of Management, 12(4).
Fadhilah, A. N., Rha’in, A., & Saifuddin. (2024). Egalitarianism and Nationality in Surah Al-Hujurat Verse 13 (Vol. 13). Atlantis Press SARL. https://doi.org/10.2991/978-2-38476-102-9_14 DOI: https://doi.org/10.2991/978-2-38476-102-9_14
Hafiz, A., & Rijal, S. (2024). Metodologi Keilmuan Islam: Kajian Epistemologi Terhadap Sumber Pengetahuan. ISME : Journal of Islamic Studies and Multidisciplinary Research, 2(1), 33–41. https://doi.org/10.61683/isme.vol21.2024.33-41 DOI: https://doi.org/10.61683/isme.vol21.2024.33-41
Hakim, L. N., & Bayyinah, I. (2023). Etika Sosial Perspektif Mufassir Nusantara: Kajian Qs. Al-Hujurat Ayat 9-13 Dalam Tafsir Al-Ibriz. Al-Shamela : Journal of Quranic and Hadith Studies, 1(1), 70–86. https://doi.org/10.61994/alshamela.v1i1.33 DOI: https://doi.org/10.61994/alshamela.v1i1.33
Hapsari, M. I., Mahmud, A. H., Herianingrum, S., Fauzy, R. M. Q., Ab. Hamid, S. N., Prabaswara, A., & Masfiyah, L. M. (2024). Antecedents of Islamic welfare: productivity, education, and the financial aspect. International Journal of Islamic and Middle Eastern Finance and Management, 17(1), 63–85. https://doi.org/10.1108/IMEFM-07-2022-0299 DOI: https://doi.org/10.1108/IMEFM-07-2022-0299
Hassan, M. K., & Raza Rabbani, M. (2023). Sharia governance standards and the role of AAOIFI: a comprehensive literature review and future research agenda. Journal of Islamic Accounting and Business Research, 14(5), 677–698. https://doi.org/10.1108/JIABR-04-2022-0111 DOI: https://doi.org/10.1108/JIABR-04-2022-0111
Hefner, R. W. (2017). Christians, Conflict, and Citizenship in Muslim-Majority Indonesia. The Review of Faith & International Affairs, 15(1), 91–101. https://doi.org/10.1080/15570274.2017.1284403 DOI: https://doi.org/10.1080/15570274.2017.1284403
Helmi, Muhammad. (2022). Halal Business and Sustainability: Synergy of Islamic Business Ethics and Culture. Nusantara Halal Journal (halal Awareness, Opinion, Research, and Initiative). 2. 89-101. 10.17977/um060.2021v2p089-101. DOI: https://doi.org/10.17977/um060.2021v2p089-101
Hikmah, H. (2023). Seserahan Menurut Aktivis Muhammadiyah: Akulturasi Budaya Dalam Pernikahan Adat Jawa. Jurnal AL-MAQASID: Jurnal Ilmu Kesyariahan Dan Keperdataan, 9(1), 103–121. DOI: https://doi.org/10.24952/almaqasid.v9i1.7884
Hindi, A. (2020). Tradisi Bergubalan dalam Perkawinan Masyarakat Muara Enim Sumatera Selatan Menurut Perspektif Islam. Jurnal Tradisi Dan Agama, 1(1), 34–40.
IndonesianInvestments. (2024). Total Population of Indonesia. https://www.indonesia-investments.com/culture/population/item67?
Isman, Syamsul Hidayat, Imran Rosyadi, Muhammad Syafri Firman, & Nimas Ayu Sholehah. (2023). Empirical Legal Research based on Jasser Auda’s Maqashid Syariah Theory. Al-Afkar, Journal For Islamic Studies, 6(4 SE-Articles), 14–29. https://doi.org/10.31943/afkarjournal.v6i4.730
Istiawati, N. F., Lestari, M. A., & Widodo, S. (2023). Keterkaitan Jarak Geografis Terhadap Eksistensi Tradisi Pantauan Bunting (Konstruksi Sosial Suku Besemah, Lahat, Indonesia). Jambura Geo Education Journal, 4(1), 35–48. https://doi.org/10.34312/jgej.v4i1.17355 DOI: https://doi.org/10.34312/jgej.v4i1.17355
Jahra, N. R., Yalda, M., Surya, R., Ushuluddin, F., Islam, U., Sunan, N., & Bandung, G. D. (2024). Islam dan Sekularisme dalam Al-Qur’an. An-Najah: Jurnal Pendidikan Islam Dan Sosial Keagamaan, 3(4), 12–18.
Jumaidi, S., & Atmaja, H. T. (2024). Art Performances in the Malam Bujang Gadis Tradition of Lahat Regency after the Abolition of the Marga System (1983-2008). Santhet: Jurnal Sejarah, Pendidikan, Dan Humaniora, 8(1), 1109–1121. https://doi.org/10.36526/js.v3i2.3946 DOI: https://doi.org/10.36526/santhet.v8i1.3946
Kamla, R., & Roberts, C. (2020). The global and the local: Arabian Gulf States and imagery in annual reports. Accounting, Auditing & Accountability Journal, 23(4), 449–481. https://doi.org/10.1108/09513571011041589 DOI: https://doi.org/10.1108/09513571011041589
Kato, T. (2022). Islamic and capitalist economies: Comparison using econophysics models of wealth exchange and redistribution. PLoS ONE, 17(9 September), 1–17. https://doi.org/10.1371/journal.pone.0275113 DOI: https://doi.org/10.1371/journal.pone.0275113
Komori, N. (2016). West Meets East and East Meets West: Gender Research as a Cultural Encounter in Accounting. In Accounting in Conflict: Globalization, Gender, Race and Class (Vol. 19, pp. 57–87). Emerald Group Publishing Limited. https://doi.org/10.1108/S1041-706020160000019004 DOI: https://doi.org/10.1108/S1041-706020160000019004
La Harisi, I., Irawan, D., & Abdullah, M. W. (2024). Renewal of Islamic Law: Comparative Study between Progressive Islamic Theory and Ijtihad Method. Al-Afkar: Journal For Islamic Studies, 7(4), 732–747. https://doi.org/10.31943/afkarjournal.v7i4.1672
Lestari, I. (2021). Wahyu Dan Ilmu Pengetahuan. Borneo: Journal of Islamic Studies, 1(2), 64–74. https://doi.org/10.37567/borneo.v1i2.626 DOI: https://doi.org/10.37567/borneo.v1i2.626
Luthfianda, A., & Sufriadi, D. (2024). Peran Pemuda dalam Melestarikan Adat Istiadat. CARONG: Jurnal Pendidikan, Sosial, Dan Humaniora, 1(1), 1–9. DOI: https://doi.org/10.62710/79mg9609
Mariyati, M., Baiti, N. N., Darlis, A., & Ritonga, A. A. (2023). Pendidikan Berbasis Wahdatul Ulum dalam Al-Qur’an. Jurnal Pendidikan Dan Konseling (JPDK), 5(1), 4034–4042. https://doi.org/10.31004/jpdk.v5i1.11651
Masyhuri, A. A. (2018). Tafsir Sosial Dalam Prespektif Al Qur’an. TAJDID: Jurnal Pemikiran Keislaman Dan Kemanusiaan, 2(2), 468–482. https://doi.org/10.52266/tadjid.v2i2.175 DOI: https://doi.org/10.52266/tadjid.v2i2.175
Maulana, S., Wardiah, D., & Rukiyahs, S. (2023). Antropologi Sastra Tradisi Lisan Nenggung Di Masyarakat Mengkenang Kabupaten Lahat. Jurnal Pembahsi (Pembelajaran Bahasa Dan Sastra Indonesia), 13(2), 188–199. https://doi.org/10.31851/pembahsi.v13i2.12933 DOI: https://doi.org/10.31851/pembahsi.v13i2.12933
Meiryani, M. (2024). Islamic accounting research for upcoming research agenda. Journal of Islamic Accounting and Business Research, 12(1), 112–124. https://doi.org/10.1108/JIABR-10-2023-0332 DOI: https://doi.org/10.1108/JIABR-10-2023-0332
Mohajan, H., Mohajan, D., & Kumar Mohajan, H. (2022). Profit Maximization Strategy in an Industry: A Sustainable Procedure Profit. MPRA: Munich Personal RePEc Archive, 1(2), 1–35. DOI: https://doi.org/10.56397/LE.2023.01.01
Muhammad, Helmi & Sari, Niki. (2021). Halal responsibilities through Islamic business ethics practices: Implementation of trustworthy and fair values in traditional markets. 10.1201/9781003189282-16. DOI: https://doi.org/10.1201/9781003189282-16
Muharom, R., & Apriani, A. (2023). Tradisi Mak Gawi di Desa Gunung Ayu Kecamatan Tanjung Sakti Pumi Kabupaten Lahat. Danadyaksa Historica, 3(1), 25–35. DOI: https://doi.org/10.32502/jdh.v3i1.6415
Muhsinah. (2024). Pendekatan Dakwah Berbasis Ilmu: Teladan dari Muaz Bin Jabal. Mimbar Akademika, 9(2), 108–120.
Mujahid, S., & Rusmana, D. (2022). Studi Tafsir Maudhu’i tentang Konsep Hisab dalam Al-Qur’an. Gunung Djati Conference Series, 8(2), 73–92.
Musa, M. A., Sukor, M. E. A., Ismail, M. N., & Elias, M. R. F. (2020). Islamic business ethics and practices of Islamic banks: Perceptions of Islamic bank employees in Gulf cooperation countries and Malaysia. Journal of Islamic Accounting and Business Research, 11(5), 1009–1031. https://doi.org/10.1108/JIABR-07-2016-0080 DOI: https://doi.org/10.1108/JIABR-07-2016-0080
Narayan, A. K., & Oru, M. (2024). Accounting as a social and moral practice: bridging cultures, balancing Indigenous factors, and fostering social accountability. Meditari Accountancy Research, 32(5), 1734–1757. https://doi.org/10.1108/MEDAR-06-2023-2044 DOI: https://doi.org/10.1108/MEDAR-06-2023-2044
Nazifah. (2024). Aspek-Aspek Hukum Adat Banjar dalam Kehidupan Bermasyarakat: Relevansi dan Penerapan. Al-Ijtima’i : Jurnal Pengabdian Masyarakat, 1(2), 133–148. https://barkah.my.id/e-journal/index.php/Al-Ijtima/article/view/285
Nuonline. (2025). Al-Qur’an: Ayat, Terjemahan, dan Tafsir. Https://Quran.Nu.or.Id/. https://quran.nu.or.id/
Nur, A., & Utami, F. Y. (2022). Proses dan Langkah Penelitian Antropologi: Sebuah Literature Review. Ad-Dariyah: Jurnal Dialektika, Sosial Dan Budaya, 3(1), 44–68. https://doi.org/10.55623/ad.v3i1.109 DOI: https://doi.org/10.55623/ad.v3i1.109
Nurhayati, N., Naqiyah, N., & Nursalim, M. (2023). Telaah Landasan Filsafat Ilmu Epistemologi dalam Perspektif Bimbingan Konseling dan Bimbingan Konseling Islam (Sebuah Studi Komparasi). Assertive: Islamic Counseling Journal, 2(1), 23–36. https://doi.org/10.24090/j.assertive.v2i01.7305 DOI: https://doi.org/10.24090/j.assertive.v2i01.7305
Nurhayati, S., & Wasilah. (2019). Akuntansi Syariah di Indonesia (5th ed.). Salemba Empat.
Oemar, S., Azis, F., & Asmawati, S. (2017). Adat Istiadat dan Kebiasaan di Kabupaten Lahat (1st ed.). CV Mitra Sejahtera.
Okpini, S., Hera, T., & Sepdwiko, D. (2022). Tradisi Adat Ngayikka di Desa Negeri Kaya Kecamatan Tanjung Sakti Pumi Kabupaten Lahat. ANTHOR: Education and Learning Journal, 1(5 SE-Articles), 246–251. https://doi.org/10.31004/anthor.v1i5.42 DOI: https://doi.org/10.31004/anthor.v1i5.42
Parsons, T. F. (2024). Politics, Religion, Community Complexity and Public Safety. In Police Responses to Islamist Violent Extremism and Terrorism (pp. 71–87). Emerald Publishing Limited. https://doi.org/10.1108/978-1-83797-845-820241006 DOI: https://doi.org/10.1108/978-1-83797-845-820241006
Pertiwi, T. D., & Herianingrum, S. (2024). Menggali Konsep Maqashid Syariah: Perspektif Pemikiran Tokoh Islam. Jurnal Ilmiah Ekonomi Islam, 10(1), 807–820. https://doi.org/10.29040/jiei.v10i1.12386 DOI: https://doi.org/10.29040/jiei.v10i1.12386
Rahmadi, R., Alhuda, A., Sangkot, F., Sihombing, N., & Gevani, R. (2024). Konsep Dasar Studi Islam. Jurnal Al-Karim : Jurnal Pendidikan, Psikologi Dan Studi Islam, 9(2), 71–76. https://jurnal.staiyaptip.ac.id/index.php/alkarim/article/view/394
Rayuanda, E., & Thamrin, H. (2022). Epistemologi Ekonomi Syariah. Syarikat: Jurnal Rumpun Ekonomi Syariah, 5(2), 93–100. https://doi.org/10.25299/syarikat.2022.vol5(2).9627 DOI: https://doi.org/10.25299/syarikat.2022.vol5(2).9627
Ridwan, M., AM, S., Ulum, B., & Muhammad, F. (2021). Pentingnya Penerapan Literature Review pada Penelitian Ilmiah. Jurnal Masohi, 2(1), 42–56. https://doi.org/10.36339/jmas.v2i1.427 DOI: https://doi.org/10.36339/jmas.v2i1.427
Russell-Bennett, R., Rosenbaum, M. S., & McAndrew, R. (2020). Commentary: exposing a research bias or a relic of research practice. Journal of Services Marketing, 34(1), 24–29. https://doi.org/10.1108/JSM-11-2019-0439 DOI: https://doi.org/10.1108/JSM-11-2019-0439
Safitri, D. N., K. Daud, F., & Muhammad, A. (2021). Tradisi Pemberian Belehan Perspektif ‘Urf di Desa Megale Kedungadem Bojonegoro. AL-FIKRAH: Jurnal Studi Ilmu Pendidikan Dan Keislaman, 4(1), 71–96. https://doi.org/10.36835/al-fikrah.v4i1.111 DOI: https://doi.org/10.36835/al-fikrah.v4i1.111
Safitri, U. C., Romadlon, A. F. N., & Ridho, M. M. (2024). Konsep Akhlak pada Surah Al-A’raf ayat 199 (Studi Komparatif Tafsir Al-Munir dan Tafsir Ath-Thabari). Hamalatul Qur’an: Jurnal Ilmu-Ilmu Al-Qur’an, 5(2), 415–424. DOI: https://doi.org/10.37985/hq.v5i2.234
Sari, P. I., Syawaludin, M., & Khudin, S. (2021). Tradisi Pantauan Bunting Dalam Perkawinan Masyarakat Desa Sukarami Pagaralam. Tanjak: Sejarah Dan Peradaban Islam, 1(2), 10–20. https://doi.org/10.19109/tanjak.v1i2.9370 DOI: https://doi.org/10.19109/tanjak.v1i2.9370
Sarif, A., & Ahmad, R. (2018). Konsep Maslahat dan Mafsadah menurut Imam al-Ghazali. Tsaqafah, 13(2), 353. https://doi.org/10.21111/tsaqafah.v13i2.1183 DOI: https://doi.org/10.21111/tsaqafah.v13i2.1183
Sarwat, A. (2019). Maqashid Syari’ah. Rumah Fiqih Publishing.
Sekaran, U., & Bougie, R. (2017). Metode Penelitian Untuk Bisnis : Pendekatan Pengembangan Keahlian, Edisi 6 Buku 1 dan Buku 2. Salemba Empat.
Soediro, A., & Meutia, I. (2018). Maqasid Sharia As A Performance Framework For Islamic Financial Institutions. Jurnal Akuntansi Multiparadigma, 9(1), 70–86. DOI: https://doi.org/10.18202/jamal.2018.04.9005
Suhada, D., Nanat, F. N., & Haryanti, E. (2021). Epistemologi Islam Klasik dan Kontemporer. JIIP - Jurnal Ilmiah Ilmu Pendidikan, 4(8), 948–957. https://doi.org/10.54371/jiip.v4i8.360 DOI: https://doi.org/10.54371/jiip.v4i8.360
Surianti, L. V., Sari, E., Kamal, T., Saifullah, S., Asmaret, D., & Julhadi, J. (2024). Interaksi Antara Pendidikan Islam dan Hukum Islam: Menanggapi Tantangan Peminggiran. Pendas: Jurnal Ilmiah Pendidikan Dasar, 10(1), 228–236.
Susilawati. (2022). Menuju Integrasi Ilmu-ilmu Keislaman dengan Ilmu-ilmu Umum (Integratif Antara Kajian Yang Bersumber Ayat-ayat Qauliyah dan Ayat-ayat Kauniyah). Cross-Border, 5(1), 939–954.
Syahadi, F., Syarif, M. A., & Widiyanto, R. (2023). Korelasi Budaya Dalam Dakwah Menurut Perspektif Al-Qur’an Surah Al-A’raf Ayat 199 Dalam Tafsir Al-Misbah. Innovative: Journal Of Social Science Research, 3(2 SE-Articles), 5684–5780. https://j-innovative.org/index.php/Innovative/article/view/903
Syarifah, M., & Karim, M. M. (2024). The Impact of Marriage Harmonization on Gender Equality in Indonesian Society. The Indonesian Journal of Islamic Law and Civil Law, 5(1), 34–53. https://doi.org/10.51675/jaksya.v5i1.758 DOI: https://doi.org/10.51675/jaksya.v5i1.758
Taufik, M., Muhammad, R., & Nugraheni, P. (2023). Determinants and Consequences of Maqashid Sharia Performance: Evidence From Islamic Banks in Indonesia and Malaysia. Journal of Islamic Accounting and Business Research, 14(8), 1426–1450. https://doi.org/10.1108/jiabr-07-2021-0205 DOI: https://doi.org/10.1108/JIABR-07-2021-0205
To, V., Lê, Q., & Lê, T. (2015). Applying Halliday’s linguistic theory in qualitative data analysis. Qualitative Research Journal, 15(2), 135–146. https://doi.org/10.1108/QRJ-11-2014-0059 DOI: https://doi.org/10.1108/QRJ-11-2014-0059
Tumewang, Y. K., Rahmawati Dewi, H., & Amin, H. (2025). Over a decade of maqashid sharia studies: a bibliometric analysis and direction for future research. Journal of Islamic Accounting and Business Research, 16(1), 25–52. https://doi.org/10.1108/JIABR-08-2022-0207 DOI: https://doi.org/10.1108/JIABR-08-2022-0207
Usman, H., Sobari, N., & Sari, L. E. (2019). Sharia motivation in Muslim tourism definition, is it matter? Journal of Islamic Marketing, 10(3), 709–723. https://doi.org/10.1108/JIMA-01-2018-0015 DOI: https://doi.org/10.1108/JIMA-01-2018-0015
Villalba-Eguiluz, U., Sahakian, M., González-Jamett, C., & Etxezarreta, E. (2023). Social and solidarity economy insights for the circular economy: Limited-profit and sufficiency. Journal of Cleaner Production, 418, 138050. https://doi.org/https://doi.org/10.1016/j.jclepro.2023.138050 DOI: https://doi.org/10.1016/j.jclepro.2023.138050
Wahyu, W., Sya’bani, M. A., & Permana, S. P. (2024). Hak Waris dan Keadilan: Menggagas Reformasi Hukum Keluarga dengan Prinsip Maqasid Syariah. Jurnal Studi Inovasi, 4(2), 11–21. https://doi.org/10.52000/jsi.v4i2.156 DOI: https://doi.org/10.52000/jsi.v4i2.156
Wardani, W. (2021). Rasan Tue: Marriage Culture of Pasemah Tribe. ETNOREFLIKA: Jurnal Sosial Dan Budaya, 10(1), 1–16. https://doi.org/10.33772/etnoreflika.v10i1.927 DOI: https://doi.org/10.33772/etnoreflika.v10i1.927
Wardi, U., Yaswirman, Y., Ismail, I., & Gafnel, G. (2024). Comparative Analysis of Islamic Family Law and Customary Law in the Settlement of Inheritance Disputes in Indonesia. Hakamain: Journal of Sharia and Law Studies, 3(1), 13–25. https://doi.org/10.57255/hakamain.v3i1.330 DOI: https://doi.org/10.57255/hakamain.v3i1.330
Was’an, G. H. (2023). Akuntansi Berbasis Etika Islam: Inspirasi dari Al Qur’an dan Hadis dalam Mengelola Keuangan. Jurnal Akuntansi Dan Keuangan Syariah, c, 1–6.
Widodo, S., Istiawati, N. F., & Lestari, M. A. (2023). Local Wisdom of the Tradition of Pantauan Bunting in the Besemah Tribe in Lahat Regency. Forum Geografi, 37(1), 24–34. https://doi.org/10.23917/forgeo.v37i1.19494 DOI: https://doi.org/10.23917/forgeo.v37i1.19494
Zakaria, Z., Zakaria, Z., & Abu Bakar, I. S. (2025). The accountant as a “business partner”: Maqasid Al-Shariah perspective. Journal of Islamic Accounting and Business Research, 1(2), 224–290. https://doi.org/10.1108/JIABR-08-2023-0279 DOI: https://doi.org/10.1108/JIABR-08-2023-0279
Zarkasyi, H. F. (2023). Worldview Islam dan Kapitalisme Barat. Jurnal Tsaqafah, 9(1), 15. https://doi.org/10.21111/tsaqafah.v9i1.36 DOI: https://doi.org/10.21111/tsaqafah.v9i1.36
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2026 Eogenie Lakilaki
Artikel ini berlisensiCreative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
View My Stats
