Konstruksi Entity Business Integrasi Perspektif Modern dan Keislaman
Main Article Content
Abstract
Artikel ini membahas konstruksi entity business melalui integrasi perspektif modern dan nilai-nilai keislaman. Dalam konteks modern, entity business difokuskan pada penciptaan nilai ekonomi, inovasi, dan keberlanjutan, namun sering mengabaikan aspek spiritual dan etika. Dengan menggunakan pendekatan holistik yang menggabungkan prinsip-prinsip syariah, artikel ini menegaskan pentingnya keselarasan antara tujuan duniawi dan ukhrawi. Temuan menunjukkan bahwa integrasi nilai-nilai Islam, seperti tauhid, maslahah, dan akhlak, memberikan kerangka kerja yang lebih berkelanjutan dan bermakna bagi pengelolaan entity business.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Abdullah, M. W. (2021). Akuntabilitas Berbasis Syariah Enterprise Theory Dalam Mewujudkan Ekonomi Sustainable. BALANCA: Jurnal Ekonomi Dan Bisnis Islam, 3(1), 41–54.
Agustian, K., Hejazziey, D., Zen, A., Sekarini, R. A., & Wiwin, W. (2023). Comparative analysis of ethical and legal principles in the islamic business management model. Journal of Contemporary Administration and Management (ADMAN), 1(2), 101–107. https://doi.org/10.61100/adman.v1i2.52
Ahmad, N. L. (2015). Integrating ethics into accounting curriculum: Overview from Malaysian accounting educators. Geografia, 11(6).
Amalia, R., Bulutoding, L., & Sumarlin. (2024). Integrasi Konsep Amanah dalam Shariah Enterprise Theory : Tinjauan Literatur Komprehensif. Jurnal Ekonomi Syariah Pelita Bangsa, 09(01), 140–148. https://doi.org/10.37366/jespb.v9i01.1151
Anggraeni, E. S., Indiati, P. S. T., & Kurniawan, E. R. (2024). Tinjauan Perbedaan Sistem Ekonomi: Ekonomi Kapitalis, Ekonomi Sosialis, dan Ekonomi Islam. Economic and Business Management International Journal (EABMIJ), 6(2), 63–76. https://doi.org/10.556442/eabmij.v6i2.679
Arip, H., Karim, N. K., & Kartikasari, N. (2023). Penerapan Sak Emkm Pada Umkm Di Kecamatan Pringgabaya. Jurnal Riset Mahasiswa Akuntansi, 3(1), 135–144. https://doi.org/10.29303/risma.v3i1.417
Aripin, N. T., Fatwa, N., & Hannase, M. (2022). Layanan Digital Bank Syariah Sebagai Faktor Pendorong Indeks Literasi Dan Inklusi Keuangan Syariah. Syarikat: Jurnal Rumpun Ekonomi Syariah, 5(1), 29–45. https://doi.org/10.61722/jemba.v1i2.154
Azzura, T., & Firdaus, R. (2024). Peran Akuntansi Syariah Dalam Meningkatkan Keberlanjutan Lingkungan. Jurnal Intelek Insan Cendikia, 1(9), 6182–6188.
Baso, R., Harun, H., Latif, M., & Sumarni, S. (2024). Ekonomi dan Agama: Harmoni atau Konflik Dalam Dilema Pembangunan Masyarakat Indonesia? Al-Mada: Jurnal Agama, Sosial, Dan Budaya, 7(2), 345–361. https://doi.org/10.31538/almada.v7i2.5429
Bii, P. K., Mutai, N. C., & Rotich, R. K. (2024). Effects of Financial Literacy on Sustainable Entrepreneurship among the Youths in Bomet County, Kenya. Asian Journal of Economics, Business and Accounting, 24(3), 34–46. https://doi.org/10.9734/ajeba/2024/v24i31239 Abstract
Budiman, J. (2024). Muslim Millenial Traveler “DNA” Dan Persaingan Wisata Halal Di Dunia. Biznesa Economika: Economic and Business Journal, 1(01), 37–57.
Cissna, K., & Schockman, H. E. (2020). Finding the Key to Positive Leadership: Applying Virtue Ethics and Inclusivity. In Management for Professionals: Vol. Part F430. https://doi.org/10.1007/978-3-030-38129-5_12
Cristy, F., Martusa, R., Meythi, M., & Rapina, R. (2024). Application of the business entity concept to the financial statements of SMEs. International Journal of Innovative Technologies in Economy, 2(46). https://doi.org/10.31435/rsglobal_ijite/30062024/8194
Foss, N. J., & Saebi, T. (2018). Business models and business model innovation: Between wicked and paradigmatic problems. Long Range Planning, 51(1), 9–21. https://doi.org/10.1016/j.lrp.2017.07.006
Freeman, R. E. (2010). Stakeholder theory: The state of the art. Cambridge University Press. https://doi.org/10.5465/19416520.2010.495581
Habib, M. A. F. (2021). Kajian teoritis pemberdayaan masyarakat dan ekonomi kreatif. Ar Rehla: Journal of Islamic Tourism, Halal Food, Islamic Traveling, and Creative Economy, 1(2), 82–110. https://doi.org/10.21274/ar-rehla.v1i2.4778
Ika Yunia Fauzia, A. K. R. (2018). Prinsip Dasar Ekonomi Islam Perspektif.pdf. In Jurnal Hukum & Ekonomi Syariah (Vol. 5, Issue 2, p. 14). https://doi.org/10.32505/muamalat.v5i1.1444
Imsar, A. A. H. (2023). Implementasi Pendekatan Ekonomi Manajerial Berbasis Keislaman Dalam Pengembangan Kinerja Bisnis. Sustainability (Switzerland), 20(2), 189–201. https://doi.org/10.53802/hikmah.v20i2.244
Isgiyarta, J. (2024). Formulation Of Financial Statement Objectives And The Concept Of Islamic Business Entities Of Non-Financial Companies. Jurnal RAK (Riset Akuntansi Keuangan), 9(1), 1–14. https://doi.org/10.31002/rak.v6i1.4341
Jannah, B. S. (2023). Is It Important To Integrate Islamic Values In Accounting Education? JAS (Jurnal Akuntansi Syariah), 7(1), 30–41. https://doi.org/10.46367/jas.v7i1.1050
Januarti, R. T., Heridadi, Sukendro, A., Apriyadi, R. K., & Ruskar, D. (2021). Socio-economic resilience of Pidie Jaya to against disaster in the terms of national security. E3S Web of Conferences, 331, 1–5. https://doi.org/10.1051/e3sconf/202133102006
Kaplan, S. (2011). Business models aren’t just for business. Harvard Business Review, 19.
Karyono, O., & Kamiruddin, K. (2024). Strategy for Building Sharia-Conscious Competitiveness in Small and Medium Enterprises Based on Local Wisdom. Al-Intaj: Jurnal Ekonomi Dan Perbankan Syariah, 10(2), 331–344. https://doi.org/10.29300/aij.v10i2.4824
Lorenz, S., Heigl, B., Palmié, M., & Oghazi, P. (2024). From business models for public actors to public service provision models: Extending the business model concept to the public sector. Technological Forecasting and Social Change, 201(October 2023). https://doi.org/10.1016/j.techfore.2024.123273
Lubis, N. A., & Afandi, A. (2024). The influence of organizational communication and work compensation on employee job satisfaction based on an islamic perspective (case study of pt indomarco prismatama veteran ii field branch). COSTING: Journal of Economic, Business and Accounting, 7(5), 984–994.
Mafrudlo, A. M., Mansur, Z. A., Mustofa, M., & Janwari, Y. (2024). Economic Development Theory of Ibnu Khaldun: Interrelation between Justice and Umran al-Alam. Share: Jurnal Ekonomi Dan Keuangan Islam, 13(1), 43. https://doi.org/10.22373/share.v13i1.20552
Mechelli, A., Cimini, R., & Mazzocchetti, F. (2017). The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study. Revista de Contabilidad-Spanish Accounting Review, 20(1), 1–12. https://doi.org/10.1016/j.rcsar.2016.03.002
Meier, S., & Schubert, P. (2023). Social business object ontology (soboont): A formal description of a novel concept for social features. Procedia Computer Science, 219, 330–338. https://doi.org/10.1016/j.procs.2023.01.297
Mintzberg, H. (1989). Readings in Strategic Management :The structuring of organizations (C. B. David Asch (ed.); pp. 322–352). Springer International Publishing. https://doi.org/10.1007/978-1-349-20317-8_23
Mishra, D., Kandpal, V., Agarwal, N., & Srivastava, B. (2024). Financial Inclusion and Its Ripple Effects on Socio-Economic Development: A Comprehensive Review. Journal of Risk and Financial Management, 17(3), 105. https://doi.org/10.3390/jrfm17030105
Nugroho, L., & Buana, U. M. (2023). Contemporary Discourse of Halal and Islamic Entrepreneurship. Contemporary Discourse of Halal and Islamic Entrepreneurship, November 2023. https://doi.org/10.1007/978-981-99-6427-7
Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L., & De Colle, S. (2010). Stakeholder theory: The state of the art. Academy of Management Annals, 4(1), 403–445. https://doi.org/10.5465/19416520.2010.495581
Please, K., Tarigan, A. A., & Yafiz, M. (2022). Iwan Triyuwono’s Thought About The Concept Of Sharia Enterprise Theory In The Development Of Sharia Accounting Theory In Indonesia. Al-Masharif: Jurnal Ilmu Ekonomi Dan Keislaman, 10(1), 127–142. https://doi.org/10.24952/masharif.v10i1.5870
Ridwan, M., Suhar, A. M., Ulum, B., & Muhammad, F. (2021). Pentingnya penerapan literature review pada penelitian ilmiah. Jurnal Masohi, 2(1), 42–51.
Rismawati, R., Retnowati, W., & Supriadi, S. (2024). Ulil Albab: An Ancient Methodology for Building Corporate Spiritual Responsibility (CSpR). Journal of Applied Business, Taxation and Economics Research, 3(6), 738–751. https://doi.org/10.54408/jabter.v3i6.353
Rofiaty, Sumarni, S., A, R. A., & Gadis, G. (2020). The Effect of Strategic Planning and Market Orientation on Performance through Innovation. International Journal of Innovation, Creativity and Change, 13(11), 661–679.
Rokhayati, I. (2014). Perkembangan Teori Manajemen dari Pemikiran Scientific Management Hingga Era Modern Suatu Tinjauan Pustaka. Jurnal Ekonomi Dan Bisnis, 15(2), 1–20.
Snihur, Y., & Eisenhardt, K. M. (2022). Looking forward, looking back: Strategic organization and the business model concept. Strategic Organization, 20(4), 757–770. https://doi.org/10.1177/14761270221122442
Suhandi, A. (2023). Strategi Fundraising Dan Program Pemberdayaan Masyarakat Untuk Meningkatkan Ekonomi Mustahik Pada Lembaga Filantropi Baznas Kabupaten Kuningan. AB-JOIEC: Al-Bahjah Journal of Islamic Economics, 1(1), 44–55. https://doi.org/10.61553/abjoiec.v1i1.22
Suhandi, F. I. (2019). Business Entity Pre-Merger Notification Policy as Law Enforcement in the Industrial Revolution Era 4.0. Lex Scientia Law Review, 3(2), 129–142. https://doi.org/10.15294/lesrev.v3i2.35395
Susilo, A. T., Fahriza, M. F., Salsabila, S. D., Kiyani, N., & Aji, G. (2024). Implementasi Teori Akuntansi Dalam Digitalisasi Bisnis Diera Modern. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis Dan Akuntansi. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(2), 319–326.
Triyuwono, I. (2003). Konsekuensi Penggunakan Entity Theory Sebagai Konsep Dasar Standar Akuntansi Perbankan Syari’ah. Jurnal Akuntansi Dan Auditing Indonesia, 7(1).
Triyuwono, I. (2011). Mengangkat ”Sing Liyan” untuk Formulasi Nilai Tambah Syari’ah. Jurnal Akuntansi Multiparadigma, 1(1), 61–78. https://doi.org/10.18202/jamal.2011.08.7116
Wahab, H. A., & Azhar, A. (2020). Halalan tayyiban dalam kerangka perundangan Malaysia. KANUN: Jurnal Undang-Undang Malaysia, 26(1), 103–120.
Warnis, W., Fauziah, F., Martiningsih, D., Muchtar, I. H., Saehu, R., Esquivias, M. A., & Rachmaningtyas, L. (2024). Assessing business satisfaction with halal certification services: An evaluation of halal assurance agency performance using the SERVQUAL model. Journal of Infrastructure, Policy and Development, 8(8), 6418. https://doi.org/10.24294/jipd.v8i8.6418
Yuliani, H., & Sartika, I. (2024). Peran Etika Bisnis Terintegrasi Sebagai Perwujudan Dari Dinamisasi Dan