TOWARD A SACRED ACCOUNTING SYSTEM: INTEGRASI USHUL FIQIH DAN FILSAFAT ILMU DALAM AKUNTANSI

Abstract

This study aims to analyze the integration of ushul fiqh and philosophy of science in constructing a sacred accounting system as an alternative paradigm to conventional accounting, which is deemed materialistic and secular. The focus of this research is driven by limitations in contemporary Islamic accounting literature, which tends to be constrained within technical-normative aspects, thereby leaving a research gap regarding the in-depth exploration of philosophical dimensions and Islamic legal methodology. This research employed a qualitative method with a library research approach, utilizing content analysis of theoretical literature on Islamic accounting, ushul fiqh, and philosophy of science. The findings indicate that ushul fiqh functions as a normative foundation that aligns the accounting system with the principles of justice, trustworthiness, public benefit (maslahat), and maqashid sharia. Meanwhile, the philosophy of science provides ontological, epistemological, and axiological frameworks for understanding the nature of accounting holistically. The integration of these two disciplines formulates the concept of a sacred accounting system, positioning accounting not merely as a financial recording tool but as a moral, social, and spiritual instrument. Theoretically, this study significantly contributes to enriching the epistemological framework of Islamic accounting by deconstructing the capitalistic paradigm, while offering a new conceptual framework for implementing ethical, transparent, humane, and sustainable economic reporting practices.