REKONSTRUKSI TEKNOLOGI INTEGRALISTIK AKUNTANSI SYARIAH: SHARIATE VALUE ADDED STATEMENT
Aji Dedi Mulawarman1
Mahasiswa Program Doktor Ilmu Ekonomi Pasca Sarjana Universitas Brawijaya
Iwan Triyuwono2
Fakultas Ekonomi Universitas Brawijaya
Unti Ludigdo3
Fakultas Ekonomi Universitas Brawijaya

Abstract
The objective of the research is to formulate Shariate Value Added Statement. Formulation is conducted by utilising Integrated Islamic Hyperstructuralism Methodology. In that methodology, conventional concept of value added and Baydoun and Willetts (1994) concept of value added are refined by Shariate Accounting. The result is then refined by (Islamic) Technosystem to generate Shariate Value Added Statement.
The major result shows that zakat becomes a substance of Shariate Value Added. This means that Shariate Value Added is actually economic (physical) value added (zaka) which is always purificated spiritually (tazkiyah). The purificated economic value added (zaka) is called as zakka (or it is the same as Shariate Value Added). Both zakka and tazkiyah is extracted from the values and concepts of Abdullah and Khalifatullah fil ardh.
The consequence of the major result are: (1) that the sources of value added in the Shariate Value Added Statement should be acquired based on Gods commands (halal, thoyib and eliminating riba), and (2) the distributions of the value added should be based on mashlaha and Adalah (Gods Justice).

Keywords: Integrated Islamic Hyperstructuralism Methodology, Shariate Value Added, Shariate Value Added Statement, Tazkiyah, Abd Allah, Khalifatullah fil Ardh.

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