Introducing Mato Based Profit-Sharing Accounting and its Synergy with Cooperative and Sharia

AbstractThis study is intended to convey the idea of merging of the three concepts of accounting, namely mato based profit-sharing accounting, cooperative, and sharia. The merger was motivated by a desire to produce a more universal accounting concept, which is not based on a particular religious stream, but in line with Indonesia's constitutional- ideology: Pancasila and the 1945 Constitution. The research paradigm uses a spiritual approach. The research generates a new accounting concept that is more viscous with the values of justice, a joint effort based on the principle of kinship and inspired by the values of divinity