Building a Scientific Framework (Economics-Accounting): An Emancipatory Values Frame

Abstract

This article discusses Economics-Accounting from the perspective of “Prophetic Social Sciences”, especially on emancipatory values. We all realize that the current economic-accounting science is very radical, materialistic, mechanical, and even ignores the fundamental values ​​of human beings as servants of Allah SWT. This concept is not an exaggeration if we look at the material that is the basis of ontology, its main epistemology. On this basis, an alternative scientific (economic) development in the future is needed that is more rooted in human nature. With the "Prophetic Social Sciences: emancipatory" approach, this article tries to unravel and describe the transformation of Islamic values ​​in the basic philosophy of science (economics). The concept of the transformation of Islamic social values ​​is rooted in the Al-Qur'an letter Ali Imran verse 110. From the discussion carried out, that the concept of economic-accounting scientific development carried out should prioritize prophetic social science on emancipatory values ​​should reflect on critical values ​​and justice.