Jurnal Akuntansi Multiparadigma (Dec 2013)
Penyesuaian Konsep Bagi Hasil Adat-Syariah
Abstract
This research was conducted in Baranti village, Barant sub-district, Sidenreng Rappang regency. A descriptive narrative method was performed to analyze the primary and secondary data. The aim of this study was to assess the value of justice in the application of profit sharing system for agricultural products based on the local custom and to adjust this system using the Islamic custom in order to apply the value of justice for farmers. The analysis was conducted with five indicators, i.e transparency, proportionality in revenue sharing, consistency, equality in bargaining power, and compensation for dismissal. The concept of profit sharing adjustment is to complete the positive values of local custom with Islamic custom.