ANALYZING THE MEANING OF CAPITAL FOR FARMERS

Authors

  • Fia Rahma
  • Iwan Triyuwono
  • Eko Ganis Sukoharsono

DOI:

https://doi.org/10.21776/ub.ijabs.2019.27.1.2

Abstract

The objective of this research is to find out the meaning of capital for farmers, by using the logical reasoning analysis of bayani, burhani, and irfani initiated by Mohammad Abed Al Jabiri (1991). The process of finding out the meaning of capital by farmers is conducted by knowing and analyzing the capital of the informants obtained through in-depth interview and observation, using three types of logical reasoning which are bayani, burhani, and irfani. Through bayani logical reasoning, the researchers got the symbol of the meaning of capital conveyed by the informants and is examined by the text approach. Moreover, through burhani logical reasoning, analysis, the researchers explored the facts, conditions, and background of the informants' lives. The final step of data analysis in this research was gained through the irfani logical reasoning approach that was applied by the synchronization process of all information obtained using the researchers’ clarity of conscience to be able to draw a comprehensive conclusion. This research found the meaning of capital for Smartani group farmers is combination material capital and the determination to apply the science and experience in managing the resources they own well, by maintaining relationship with colleagues and community for the continuity of the farming business. Keywords: capital, farmers, bayani, burhani, irfani 

References

Abdullah, M.A., 2001. Al-Ta’wil Al-’Ilmi: Ke Arah Perubahan Paradigma Penafsiran Kitab Suci. Al-Jami’ah 39, No. 2, 359-391.

Al Jabiri, M.A., 1991. Bunyah al Aql al Arabi. Al Markaz al Tsaqafi al Arabi, Beirut.

Amir, V., Mulawarman, A.D., Kamayanti, A., Irianto, G., 2014. Gugurnya Petani Rakyat: Episode Perang Laba Pertanian Nasional. Universitas Brawijaya Press, Malang.

Bodgan, R., Taylor, S.J., 1975. Introduction to Qualitative ResearchMethode. John Willey and Sons, New York.

Damanhuri, 2016. IjtihadHermeneutis Eksplorasi Pemikiran Asy-Syafi ’i dari Kritik Hingga Pengembangan Metodologis. IRCiSoD, Yogyakarta.

Evans, L., 2004. Language, Translation, and the Problem of International Accounting

Communication. Accounting, Auditing, and Accountability Journal 17 (2), 210-248.

Johnston, B.F., Mellor, J.W., 1961. The Role of Agriculture in Economic Development. American Economic Review 51 (4), 566-593.

Kadarsan, H.W., 1992. Keuangan Pertanian dan Pembiayaan Perusahaan Agribisnis. Gramedia Pustaka Utama, Jakarta.

Khairi, M.S., 2013. Memahami Spiritual Capital dalam Organisasi Bisnis Melalui Perspektif Islam. Jurnal Akuntansi Multiparadigma 4, No. 2, 286-307.

Kurniawan, R., 2012. Valuasi Aset Biologis: Kajian Kritis atas IAS 41 mengenai Akuntansi Pertanian (Skripsi). Universitas Brawijaya, Malang.

Mais, R.G., Sukoharsono, E.G., Rahman, A.F., Mulawarman, A.D., 2017. Corporate Social Responsibility: Actualization of Value of Jaudatul Adaa (Well Ending) in Islamic Banking. The International Journal of Accounting and Society 25 (2), 17-30.

Mubyarto, 1989. Pengantar Ekonomi Pertanian. LP3S, Jakarta.

Musliadi, 2014. Epistimologi Keilmuan Dalam Islam: Kajian Terhadap Pemikiran M. Amin Abdullah. Jurnal Ilmiah Islam Futura 13 (2), 160-183.

Riyadh, H.A., Sukoharsono, E.G., Alfaiza, S.A., 2017. A Critical Analysis of Iraqi

Accounting Thought: Some Thought on the Search for Better Understanding of Accounting in Practice. International Journal of Applied Business and Economic Research 15 (22), 17-33.

Sukoharsono, E.G., 2018. Sustaining a Sustainability Report by Modifiying Triple Bottom Line to Pentaple Bottom Line: An Imaginary Research Dialogue. Presented at: the International Interdisciplinary Studies Seminar on Environmental Conservation and Education for Sustainable Development,14th -15th November 2018, Malang, Indonesia

Sukoharsono, E.G., 2010. Metamorfosis Akuntansi Sosial dan Lingkungan: Mengkonstruksi Akuntansi Sustainabilitas Berdimensi Spiritualitas. Unpublished Naskah Pidato Guru Besar Faculty of Economics, University of Brawijaya, December

Triyuwono, I., 2015. Akuntansi Malangan: Salam Satu Jiwa dan Konsep Kinerja Klub Sepak Bola. Jurnal Akuntansi Multiparadigma 6, No. 2, 290-303.

Widodo, S.A., 2007. Nalar Bayani, Irfani, dan Burhani. Hermeneia Jurnal Kajian Islam Interdisipliner 6, No. 1, 65-92.

Zohar, D., Marshall, I., 2004. Spiritual Capital: Wealth We Can Live By. Berret-Koehler Publisher, San Fransisco.

Downloads

Published

2019-04-01

How to Cite

Rahma, F., Triyuwono, I., & Sukoharsono, E. G. (2019). ANALYZING THE MEANING OF CAPITAL FOR FARMERS. The International Journal of Accounting and Business Society, 27(1), 37–46. https://doi.org/10.21776/ub.ijabs.2019.27.1.2

Most read articles by the same author(s)

> >>