MERANGKAI KONSEP HARGA JUAL BERBASIS NILAI KEADILAN DALAM ISLAM
DOI:
https://doi.org/10.24034/j25485024.y2011.v15.i4.168Keywords:
justice value, bayani, burhani, irfani, cost-plus pricingAbstract
This paper aims to explore and discuss the justice value in Islam in order to formulate price concept based on justice value in Islam. The second aim is to find out the benefits of the price concept for mashlahah of mankind. The analytical method employed in this paper is a critical-intuitive thinking based on Islamic epistemological framework, that is the bayani method, burhani method and irfani method. The bayani mothod is a textual presentation from text, event or phenomenon while the burhani mothod is based on logic to understand events and phenomena or to interpret the text contextually. While irfani mothod places greater reliance on intuition to achieve scientific knowledge. The three methods are applied integratedly in this paper. The study was conducted on the owners and management YDT in Bandung. The results showed, the price concept based on justice value according to bayani method is cost-plus profane basic needs and according to burhani method is cost-plus basic needs as well as according to irfani method is cost-plus basic needs and environment. In general, the price concept based on justice value in Islam is cost-plus pricing, which is a concept that considers pricing benefit for mashlahah of mankind in determining the amount of margin through a balance between the needs of traders with the basic needs of the buyer's purchasing power and the need to preserve and maintain harmonization of the relationship with the environment. Determination of the price would reduce the economic disparities in society, creating a more harmonious life, and enhance the dignity of mankind.
References
Abdullah, Amin. 2007. Desain Pengembangan Akademik IAIN Menuju UIN: dari Pendekatan Dikotomis-Atomistik ke Integratif-Interkoneksf. Dalam Amin Abdullah, dkk. Islamic Studies dalam Paradigma Interkoneksi (Sebuah Antologi). Suka Press. Yogyakarta.
Afzalurrahman. 1982. Muhammad sebagai Seorang Pedagang. Terjemahan Dewi Nurjulianti, dkk. 2000. Yayasan Swarna Bhumy. Jakarta.
Al-Haritsi, Jaribah bin Ahmad. 2003. Fikih Ekonomi Umar bin Al-Khathab. Khalifa. Jakarta.
Alimuddin. 2010. Digging in the Hillside: Uncovering the Motivation and Performance of Moslem Entrepreneurs. International Seminar: Towards Knowledge Society. Post-Graduate Program, Brawijaya University, 2nd - 3rd March, Malang.
Alimuddin. 2011. Islamic Pricing Concept Based on Ukhuwwah Value. International Seminar and Conference on Islamic Economics: Bridging Ideal and Realities Towards Economic Development Sustainability in Emerging Islamics Countries: Islamic Economic in Macro and Micro Perspectives. Universitas Negeri Jakarta and Kolej Islam Darul Ridzuan-Malaysia, 11 – 12 October 2010, Jakarta.
Asmal, Abdul Cader dan Mohammad Asmal. 2007. Perspektif Islam tentang Lingkungan dan Kependudukan. Dalam Chapman, Audrey R., Rodney L. Petersen, dan Barbara Simith Moran. Bumi yang Berputar: Perspektif Ilmu dan Agama Mengenai Konsumsi, Populasi, dan Keberlanjutan. PT. Mizan Pustaka. Bandung.
Baydoun, N. dan Roger Willet. 1994. Islamic Accounting Theory. The AAANZ Annual Conference.
Chapra, M. Umer. 1999. Islam dan Tantangan Ekonomi; Islamisasi Ekonomi Kontemporer. Risalah Gusti. Surabaya.
Christie, Nancy, B Dyck, J Morrill, dan R Stewart. 2004. Escaping the Materialistic-Individualistic Iron Cage: A Weberian Agenda for Alternative Radical Accounting. The Fourth Asia Pacific Interdisciplinary Research in Accounting (Apira) 2004 Conference. Singapore.
Gambling, T dan R. A. Abdel Karim. 1991. Business and Accounting Ethics in Islam. London. Mansell.
Hartropp, Anrew. 2010. Do We Know what Economic Justice is? Nuancing Our Understanding by Engaging Biblical Perspectives. Transformation: An International Journal of Holistic Mission Studies. 2(1): 75 -82.
Hill, C.W. dan T.W. Jones, 1992. Stakeholder Agency-Theory. Journal of Management Studies. 29(2): 131-54.
Islahi, A.A. 1997. Konsep Ekonomi Ibnu Taimiyah. Bina Ilmu. Surabaya.
Kamla, R, S. Gallhofer, dan J. Haslam. 2006. Islam, Nature and Accounting: Islamic Principles and the Notion of Accounting for the Environment. Accounting Forum. 30(1): 245–265.
Mochtar. Z.H dan J.S. Kahhar. 2001. Teologi Keadilan, Perspektif Islam. Risalah Gusti. Surabaya.
Kolm, Serge-Christophe. 1995. Economic Justice: The Central Question. European Economic Review. 39: 61-73.
Kotler, Philip dan Gary Armstrong. 1996. Principles of Marketing. Printice Hall Inc. New Jersey.
Manzoor, P. S. 2003. Environment and Values: an Islamic Perspective. Manzoor, P.S. 2003. Environment and Values: an Islamic Perspective. http://www.islamonline.net/English/introducingislam/environment/topic12.sthml.
Mathis, Klaus. 2009. Efficiency Instead of Justice: Searching for the Philosophical Foundations of the Economic Analysis of Law. Law and Philosophy Library. 84. http://www.springer.com/series/6210
Nash, James A. 2007. Menuju Kebangkitan dan Reformasi Kebajikan yang Subversif: Berhemat. PT. Mizan Pustaka. Bandung.
Oguz, Orhan dan Tabakoglu, Ahmed. 1991. An Historical Approach to Islamic Pricing Policy: A Research on the Ottoman Price System and its Application. JKAU: Islamic Econ., 3: 63-79.
Omar, A. Mohd, N. Azman, dan Meera, A. K. Mydin. 2010. Islamic Pricing Benchmarking. ISRA Research Paper. No. 17/2010.
Qardhawi, Yusuf. 2006. Islam dan Sekularisme. Pustaka Setia. Bandung.
Qardhawi, Yusuf. 2000. Norma dan Etika Ekonomi Islam. Gema Insani Press. Jakarta.
Rawls, John. 1999. A Theory of Justice. Harvard University Press. Massachusetts.
Sarlo, Chris. 2010. Basic Needs. http://en.wikipedia.org/wiki/Basic_needs
Schumacher, E.F. 1987. Kecil itu Indah: Ilmu Ekonomi yang Mementingkan Rakyat Kecil. Terjemahan S. Supomo. LP3ES. Jakarta.
Shihab, M. Quraish. 2006. Tafsir Al-Mishbah; Pesan, Kesan, dan Keserasian al-Qur’an. 3, 7, dan 11. Lentera Hati. Jakarta.
Triyuwono, Iwan. 2006. Perspektif, Metodologi, dan Teori Akuntansi Syariah, PT Raja Grafindo Persada. Jakarta.
