PENYUSUNAN ANGGARAN PERSPEKTIF FIQHI ANGGARAN HUKUM EKONOMI SYARIAH

Abd Kadir Arno

Abstract


In managing the budget, honesty (shidq) is a liability, which can’t be executed unless the application of the principle of budget transparency. Therefore, based on the rules then, do the transparency of the budget is mandatory. In the view of Islam, avoiding the transparency of the budget is disobedience. The application of the basic values of Islamic law in the preparation of the budget becomes extremely important in anticipating the leak. In this context the existence of fiqh budget is very urgent, because it is not just for the sake of personal interest but also the public. Therefore the parties involved in the preparation of the budget should be linked by law, so that the consequences of which can be accounted for before the courts in case of fraud

Keywords


Budget, Economic Law Sharia

Full Text:

PDF

References


Anthony dan Govindarajan. Management Control System, Penerbit Salemba Empat, Jakarta 2005.

Djazuli, H.A Kaidah-kaidah Fikih: Kaidah-kaidah Hukum Islam Dalam Menye-lesaikan Masalah-masalah Yang Praktis, Jakarta: Kencana Prenada Media Group, 2006.

Endang Raino Wirjono dan Agus Budi Raharjono, "Pengaruh Karakteristik Personalitas Manajer Terhadap Hubungan Antara Partisipasi Dalam Penyusunan Anggaran Dengan Kinerja Manajerial”, Kinerja, Vol. 11 No. 1, thn 2007. Glenn A.Welsch, Budgeting Profit Planning and Control, fourth edition, New Delhi: prentice hall of India Private Limited, 1981

Hafidhuddin, Didin. Manajemen Syariah Dalam Praktik, Jakarta: Gema Insani Pers, 2003. Halim, Abdul Akuntansi Sektor Publik akuntansi Keuangan Daerah (Jakarta : Salemba empat, 2002 Hansen Don R, Momen, M, , Akuntansi Mangemen, Jakarta, Penerbit Salemba Empat: 2006

Ibrahim, Ahmad Abu Sinn, Manajemen Syariah: Sebuah Kajian Historis Dan Kontemporer, Jakarta: PT. Raja Grafindo Persada Mannan, Abdul Membangun Islam Kaffah, Jakarta: Madina Pustaka, 2000

Mulyadi, Akuntansi Biaya (Yogyakarta: BP-STIE YKPN, 1993), h. 488 Schiff, M. and A.W. Lewin.. The Impact of People on Budgets.The Accounting Review. Vol. 45, 1970. pp. 259 -268 Syamsul Anwar, Hukum Perjanjian Syari’ah, Jakarta: PT. Raja Grafindo Persada, 2007

Syed Nawab Haider Naqvi, 1994, Islam Economics and Society, (London and New York: Kegan Paul International Ltd), hal. Xviii. Lihat juga Yusuf Qardhawi, Norma Dan Etika Ekonomi Islam, Jakarta: Gema Insani Press Winardi, Azas-azas Manajemen, Bandung: Penerbit Alumni,1983




DOI: https://doi.org/10.24256/alw.v1i1.625

Article Metrics

Abstract view : 92 times
PDF - 805 times

Refbacks

  • There are currently no refbacks.


Copyright CC-BY- SA.

Creative Commons License

Al-Amwal, Journal of Islamic Economic Law, p-ISSN: 2541-0105 and e-ISSN: 2541-3910

 
View My Stats