Mengangkat "Sing Liyan" Untuk Formulasi Nilai Tambah Syari'ah

Abstract: Making Use “Sing Liyan”/ “The Other” to Formulate Shari’ah Value Added: This study attempts to formulate Shari’ah value-added as consequence of adopting Shari’ah Enterprise Theory (SET) as a basic theory of Shari’ah Accounting. The issue emerges as a result of a conflicting idea of whether Shari’ah accounting utilizes SET or Entity Theory (ET). For some reasons, this study implicitly prefers to SET than ET. Hence, the study is only concerned with value-added instead of income in the sense of profit as adopted by ET.By applying postmodern qualitative research, the study makes use of philosophical-sufistic values of Manunggaling Kawulo-Gusti as an analytical instrument. Empirical values of Muslims’ business practices are captured rationally and intuitively. Then the values are analyzed by applying the sufistic values of Manunggaling Kawulo-Gusti.The result of the study exhibits that Shari’ah value-added comprises of economic (monetary), mental, and spiritual ones. Economic value-added is the one that can be measured in monetary term. Mental and spiritual value-added inversely cannot be measured. In the holistic sense of Shari’ah value-added, all types of value-added (i.e. economic, mental, and spiritual value-added) are required, processed, and distributed in halal-way