SESSION 5#

Construction Methodology of Shariah Accounting: Part II

AMANAH METAPHOR AND HOW IT IS UTILISED FOR CONSTRUCTING SHARIAH ACCOUNTING

Members of Group: Fara Laynds Lamborghini (0910.233.023) Anindya Yunita Adharina (0910.233.126) Ayu Chandra Dewi (0910.233.127)

Amanah is anything that is charged from God to men to be implemented are covered in them godlike caliphate, the caliphate takwiniah in relation to the gods and hablun min al-nas. In the teachings of the Quran are human beings who bear the burden (mukallaf). Loading (taklif) include the rights and obligations. Each man received loads should be implemented as a mandate. Amanah has the same root with the word faith and safe, so that the believer is a believer, which brings security, as well as the giving and receiving trust. The believer is also called alMu'min, because those who believe receive the sense of security, faith and trust. If people do not carry out the mandate means no faith and would not give a sense of security both for himself and fellow community social environment. In a hadith stated "There is no faith for people who do not apply mandate". Amanah etymologically from the Arabic language in the form of a mean mashdar honest or trustworthy. Mandate within the meaning of the terminology, there are several opinions, including according to Mustafa Ahmad al-Maraghi, Amanah is something that must be maintained and kept up to those entitled to have it. Meanwhile, according to Ibn Al-Araby, trust is everything that was taken with the permission of the owner or something that is taken with the permission of the owner to take the benefits. From some understanding of the above, can be taken a notion that the mandate is to convey any rights to their owners, do not take anything more than their rights and do not reduce the rights of others, whether in the form of price and service. Amanah is the right of mukallaf relating to the rights of others to convey trust fulfilled due to the person entitled to have it is an obligation. Amanah is the commandment of God is inherent in human beings as mukallaf which must be implemented in the joints of the good life no relevance as the servant of God (divine right, a vertical relationship), as well as social beings (right Adami, horizontal relationship). Amanah is one of the compulsory nature of the apostles of God in the task as a transmitter of the

minutes of godlike. Humans as a follower of the Messenger of Allah Messenger of Allah shall be made as role models in every movement of life measures included in it have the nature of the mandate. Amanah is the foundation of ethics and morals in bermuamalah included in it at the time the wheels of the economy today. With a mandate to create community conditions that honest, trustworthy, transparent and fair in every transaction and kerjasa same, so as to create a work environment that kondusip, bringing blessings to the parties concerned and create benefit for mankind as a whole. The opposite of trust is treasonous, this is the source of harm that signipikan in contributing to the destruction of the people of today, outbreaks of manipulation, unhealthy conspiracy, cheating, moral decadence, despotic force, a monopoly of wealth and other types of immoral. Because virtually all immoral acts are treasonous. Islamic accounting is reflected in the form of allegory or metaphor mandate, because Islamic Accounting as a Reflection of Social Accounting and Accountability. Metaphors have consequences on the organization's trust business, which business organizations are no longer profitoriented or stakeholder-oriented. Thus, net profit is no longer a measure of company performance, but rather a metaphor mandated as a measure of corporate performance. Viewed from the practical value accounting, accounting sharia metaphor is a metaphor accounting mandate is very focused on social orientation and accountability. For business accounting bermetaforakan trust typically have practical value humanist, emancipatory, transcendental and teleologikal. This practical value, indicating the nature of the mandate for the perpetrators and their users. According to Islamic tradition, as has been described in advance, the nature of the mandate can be downgraded to a hallmark of zakat. Thus, charity is the ultimate goal of any business unit of Islamic (sharia). Practical value-oriented accounting Islamic zakat, the ontological consequences, that are critical accountants should be able to free mankind from the bondage of the reality of human civilization and its power networks, to then give or create an alternative reality with a set of divine power networks that bind people in daily living. By other terms, can be awakening ontology monotheism. In this way, an alternative reality is expected to raise the awareness of self in full will and the subordination of one's adherence to the divine power. Through this self-awareness, a person will always feel God's presence in the dimension of time and place where located. So, with Islamic accounting, social reality dikonstruk contains the value of monotheism and submission to the divine power networks; that everything is done with a meta-perspective, the perspective khalifa-ullah fil ard, a way of looking self-conscious human nature and responsibilities of the future later on in the presence of Allah SWT. In microscale, social reality can be identified with the reality of the organization, which created reality in business organizations, so that conditions such as those formed in the ontology dicitakan earlier monotheism.

When the reality of such organizations are created, then it is very likely that it will spread the reality of grace, not only for those who are actively involved in organizational operations, but also to the wider community and the surrounding natural environment. It is obvious, that the figurative metaphor trustworthy Islamic accounting must be built with attention to the meaning of charity, as a social orientation. Because of this orientation will be associated closely with the ultimate goal of accounting performance. Accounting performance is the ultimate goal of making the report as a liability on the condition of assets, liabilities, and capital owned by a person or company. Implications of thinking.