Memaknai Pengambilan Keputusan Strategic Costing Berdasarkan Kesadaran Nilai Islam

wahyu junaedi

Abstract


Penelitian ini bertujuan untuk menemukan makna pengambilan keputusan strategic costing menurut kesadaran nilai Islam pebisnis muslim. Pebisnis muslim yang memiliki tujuan bisnis falah, pencapaian kesejahteraan sosial-ekonomi serta dunia-akhirat, tentu memiliki kesadaran nilai Islam yang mampu merefleksikan nilai-nilai etika dalam pengambilan keputusan.  Penelitian ini dilakukan pada pebisnis muslim anggota Indonesian Islamic Business Forum (IIBF) dengan menggunakan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa pebisnis muslim memaknai pengambilan keputusan strategic costing menurut kesadaran nilai Islam sebagai bentuk efisiensi dan kepedulian. Efisiensi merefleksikan rationalitas instrumental, sedangkan kepedulian pada hak-hak stakeholder merefleksikan rationalitas etika Islam. Integrasi antara rasionalitas instrumental dengan rasionalitas etika Islam melahirkan Rasionalitas Falah. Dalam konteks strategic costing, Rasionalitas Falah diperoleh melalui efisiensi dengan cara mengurangi biaya yang mengakibatkan pemborosan serta dilakukan dengan penuh kepedulian terhadap hak-hak stakeholders baik direct stakeholders maupun indirect stakeholders.


Keywords


strategic costing ; kesadaran nilai islam ; rasionalitas falah

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References


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DOI: http://dx.doi.org/10.30829/hf.v0i0.1723

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