Abstract: The aim of this research is to explore the meaning of assets in context of syariah accounting theory. This research uses critical paradigm as one of methodology in the qualitative method. The exploration is conducted by the board of leader “Persyarikatan Aisyiyah”as religious organi-zation. It is in line with the purpose in syariah accounting theory to gaining God Consciousness in the accountant self. The results of the research find out different assets meaning. This is compatible with reality hierarchy in Syariah Accounting Theory that claiming not only material but also psychical (men-tal) reality. By participant observation and interview, this research find out some form that knowing as mental assets. This kind of meaning appear in Aisyiyah board of leader which is meant by activator doing religion order, in the form of wish or desire to do God’s order – Amar Ma’ruf Nahi Munkar (AMNM)- which is force Aisyiyah leader to do Altruism social action. This kind of assets are expected to be appear to reduce destruction as consequence modern accounting masculinity that claim asset meaning only as material one.
Penulis: Suryan Widati, Iwan Triyuwono, Eko Ganis Sukoharsono
Kode Jurnal: jpakuntansidd120014
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