Pub Date : 2021-09-29DOI: 10.35609/afr.2021.6.2(1)
B. S. Jannah, I. Triyuwono, A. Mulawarman, B. Hariadi
Objective - Accounting has been defined as the art of recording since it is trapped at a technical level. However, accounting as a symbol have different meanings for different people depending on one's interests, goals, knowledge, and perspectives. The aim of this study was to better understand the meaning of accounting in religious organizations, especially in pesantren (Indonesian Islamic boarding schools). Methodology/Technique - In the interpretive paradigm, this study uses Husserl's transcendental phenomenological theory. Data analysis begins with identifying noema (texture analysis), then obtaining noesis through bracketing (structural analysis). Furthermore, understanding the noema-noesis relationship results in deliberate analysis. Finally, the whole process of generating pure consciousness is called eidetic reduction. Findings - Each informant has a different meaning to accounting depending on individual experience. Beyond materialism, the meaning of accounting is fascinating. According to the findings of the study, accounting has two meanings: first, accounting is ikhlas (sincere), and second, accounting is a discipline. Novelty - Accounting will not be separated from theology and spirituality, especially accounting applied in religious organizations. Based on the experience of "I", accounting has a different meaning from conventional accounting. Type of Paper - Empirical. Keywords: Accounting; Interpretive; Pesantren; Transcendental Phenomenology. JEL Classification: M41, M49.
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