MEANING OF PROFIT FOR STUDENTS OF ACCOUNTING IN RELIGIOUS BASED EDUCATION IN THE CITY OF MAKASSAR.

  • Tenriwaru Tenriwaru Universitas Muslim Indonesia
  • Fadlia Nasaruddin Universitas Muslim Indonesia
Abstract views: 410 , PDF downloads: 226
Keywords: Meaning Of Profit, Accounting Students, Religious Based

Abstract

This study aims to determine how perceptions of the meaning of profit are seen from the perspective of students, especially accounting students at religious-based colleges in Makassar City. The research approach used is a qualitative Interpretive approach, research that provides an opportunity to obtain a deeper understanding of profit from the perspective of the students. This study will attempt to understand how the informants own views about the meaning of profit in their life as a student. By using hermeneutic intentionalism as a data analysis technique, this study concludes four (4) meanings of profit for a student. The first meaning of profit is a motivator as seen from the motivation to start a business or venture. The second meaning of profit is an investment in the hereafter which is called alms to become an amal Jariyah which will be the same as savings in the hereafter. This charity from an economic point of view means loss, but from a religious and social perspective it will be different. The third meaning of profit is a symbiotic mutualism in the form of comfort between the seller and the buyer, no one is harmed. The fourth meaning of profit is welfare and an impression which is called the fulfillment of personal needs and the needs of others as well as an attitude of respect and appreciation. It is one form of our interactions between humans.

References

Aditantra, 2011. “Analisis Pemahaman Laba Dalam Penentuan Laba Optimal: Studi Kasus Pada Pedagang Keliling” Skripsi Fakultas Ekonomi Universitas Diponegoro

Asiyah, et al, 2017. “Analisis Makna Keuntungan Menurut Pedagang Kaki Lima Di Sepanjang Jalan Ahmad Yani Singaraja” Jurusan Akuntansi Program S1, Vol: 7 No: 1 Universitas Pendidikan Ganesha

Austina, et al, 2014. “Eksplorasi Makna Laba Dengan Pendekatan Etnografi” Jurnal Aplikasi Manajemen (JAM) Vol 12 No 3, 2014 Terindeks dalam Google Scholar

Ekasari, 2014. “Hermeneutika Laba Dalam Perspektif Islam” Jurnal Akuntansi Multiparadigma, Volume 5, Nomor 1, Hlm. 67-75

Fachruddin, 2018, “Kajian Teori Laba Pada Transaksi Jual Beli Dalam Fiqh Mu’amalah (Studi Komparasi Teori Laba Ekonomi Konvensional)” Jurnal Ekonomi dan Islam

Fickri, Ebie, 2017. “Persepsi dan Sikap Masyarakat Santri Pondok Pesantren Terhadap Keberadaan Lembaga Keuangan Syariah” UIN Raden Intan Lampung, hlm 19-29

Hendriksen, E. S., dan M. Breda. 1992. Accounting Theory. 5th Edition. USA: Richard D Irwin Inc. Haerul, 2016. “Sulapa Eppa: Kesadaran Tentang Makna Laba Usaha Kecil Fals Computer” Malang: Universitas Brawijaya

Kaimuddin, 2012. “Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap Persepsi Laba (Studi Pada Mahasiswa Akuntansi)” Makassar: Universitas Hasanuddin

Mursy & Rosidi, 2013. “Sentuhan Rasa Di Balik Makna Laba” Jurnal Akuntansi Multiparadigma, Volume 4, Nomor 2, hal 165-176

Moleong, Lexy J.. 2007. “Metodologi Penelitian Kualitatif” Bandung: Remaja Rosdakarya.

Nugroho J Setiadi, 2013. “Prilaku Konsumen: Konsep Dan Implikasi Untuk Strategi Dan Penelitian Pemasaran” Jakarta: Prenada Media Group, H.91.

Philip Kottler, 1997. “Manajemen Pemasaran, Analisis, Perencanaan, Implementasi Dan Pengandalian” Edisi Kelima, Erlangga, Jakarta, hlm. 164

Purnamasari & Triyuwono, 2010. “Tafsir Hermeneutika Intensionalisme Atas “Laba” Yayasan Pendidikan” Jurnal Akuntansi Multiparadigma, Vol. 1, No. 3

Sa’adah, 2017. “Perspektif Interpretif Hermeneutik” Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 1

Sari, 2014. “Apa Makna “Keuntungan” Bagi Profesi Dokter ?” Jurnal Akuntansi Multiparadigma, Volume 5, Nomor, Hlm. 130-138

Sutisna, Enjang, 2012. “Beberapa Persamaan dan Perbedaan Doktrin Teologis Antara Kristiani dan Islam Menurut Pemikiran Wilfred Cantwell Smith”. Fakultas Ushuluddin Universitas Islam Negeri Sunan Gunung Djati

Sutopo H.B.. 2006. “Metodologi Penelitian Kualitatif” Surakarta: Universitas

Negeri Sebelas Maret.

Triyuwono, 2007. “Mengangkat ”Sing Liyan ” Untuk Formulasi Nilai Tambah Syari’ah” Simposium Nasional Akuntansi X: Universitas Hasanuddin

Ubaidillah, dkk, “Makna Keuntungan Bagi Pedagang Kaki Lima (Studi Pada Pedagang Kaki Lima Di Bangsri Jepara)” Jurnal Akuntansi & Investasi Vol. 14 No. 1, Halaman: 65-77, Januari 2013

Wiranto, 2017. “Interpretasi Makna Laba Pada Entitas Penyedia Jasa Kesehatan (Studi Pada Rumah Sakit Ibu Dan Anak (Rsia) Bahagia Makassar)” Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar

PlumX Metrics

Published
2019-03-31
How to Cite
Tenriwaru, T., & Nasaruddin, F. (2019). MEANING OF PROFIT FOR STUDENTS OF ACCOUNTING IN RELIGIOUS BASED EDUCATION IN THE CITY OF MAKASSAR. JOSAR (Journal of Students Academic Research), 4(1), 167-175. https://doi.org/10.35457/josar.v4i1.1128
Section
Articles

Most read articles by the same author(s)