A Tauhidic Phenomenology Study of the Meaning of Profit

Mazidatul  Faizzah; Ajeng Tita Nawangsari; Mochammad Ilyas Junjunan

doi:10.34199/ijracs.2023.04.04

Mazidatul Faizzah Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia
Ajeng Tita Nawangsari Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia
Mochammad Ilyas Junjunan Universitas Islam Negeri Sunan Ampel Surabaya, Indonesia

DOI: https://doi.org/10.34199/ijracs.2023.04.04

Keywords: Tauhidic Phenomenology, Meaning of Profit, Islamic business practice

Abstract

This study seeks to investigate the meaning of profit as expressed in a local trader stall, which sells a set of food, consisting seventeen types of side dishes, and drinks for a very low price while applying Islamic values in its selling practices. This research employed a qualitative study with a phenomenological tauhid approach as its analytical tool. Data collection for this research was obtained through in-depth interviews. The study results indicate that the owner of food stall considers the meaning of profit to be vast and not limited to financial or material gain. Profit can take the form of enjoyment, sufficiency, and the fulfillment of a servant's prayer by Allah SWT. This is different from the concept of profit in general, which is the difference between the total amount of revenue generated as a result of transactions and the total costs associated with that revenue.

Downloads

Download data is not yet available.

References

[1] Purnamasari D, Triyuwono I. Tafsir Hermeneutika Intensionalisme atas “Laba” Yayasan Pendidikan. J Akunt Multiparadigma 2010:489–513. https://doi.org/10.18202/jamal.2010.12.7106.
[2] Irawan MRN. Pengaruh modal usaha dan penjualan terhadap laba usaha pada perusahaan penggilingan padi UD. Sari Tani Tenggerejo Kedungpring Lamongan. J Penelit Ekon Dan Akunt 2016;1:8-Halaman.
[3] Henry. Viral Warung Makan di Surabaya, Cukup Bayar Rp5 Ribu Dapat Minuman dan Porsi Makanan Melimpah. Liputan6Com 2022.
[4] Azmi F. Warung Makan Murah di Surabaya Ini Serba Rp 5 Ribu, Ada 17 Menu. DetikCom 2022.
[5] Luckyta Mursy A, Jaya Negara S, Citandui J. SENTUHAN RASA DI BALIK MAKNA LABA. J Akunt Multiparadigma JAMAL 2013;4:165–76.
[6] Rochyatun S, Andriyani F. LABA: KETIDAKSTABILAN MAKNA. J ENOKOMI Akunt DAN Manaj 2018:1–13.
[7] Yuliana R, Setiawan AR, Auliyah R. Akuntansi Keluarga Sakinah Sebagai Manifestasi Pengelolaan Keuangan Rumah Tangga Syariah. J Akunt Multiparadigma 2020;11:479–99. https://doi.org/10.21776/ub.jamal.2020.11.3.28.
[8] Farhan A. Hermeneutika Romantik Schleiermacher Mengenai Laba Dalam Muqaddimah Ibnu Khaldun. J Akunt Multiparadigma 2016;7:61–9.
[9] Ekasari K. Hermeneutika Laba dalam Perspektif Islam. J Akunt Multiparadigma 2014;5:67–75. https://doi.org/10.18202/jamal.2014.04.5006.
[10] Suryani NK, Budiasih IGAN, Sudana IP, Wirajaya IGA. Menguak Konsep Harga Dan Laba Di Balik Transaksi Banten. J Akunt Multiparadigma 2021;12:370–87. https://doi.org/10.21776/ub.jamal.2021.12.2.21.
[11] Landali A, Niswatin, Yusuf N. Metafora DOA sebagai makna laba dalam perspektif Islam. Imanensi J Ekon Manajemen, Dan Akunt Islam 2020;5:116–25. https://doi.org/10.34202/imanensi.5.2.2020.116-125.
[12] Kuswarno E. Fenomenologi: Metode Penelitian Komunikasi: konsepsi, pedoman, dan contoh penelitiannya. Bandung: Widya Padjajaran; 2009.
[13] Aripratiwi RA. Integritas Kebenaran Akuntan Publik di KAP “Cemerlang” Surabaya (Studi Fenomenologi). Universitas Brawijaya, 2017.