BUDAYA SIPALLAMBI’ DALAM PRAKTIK BAGI HASIL

Rahmawati Rahmawati, Marwah Yusuf

Abstract


AbstrakBudaya Sipallambi’ dalam Praktik Bagi Hasil. Studi ini berupaya mengkaji sistem bagi hasil berbasis budaya sipallambi’. Metode yang digunakan adalah kualitatif deskriptif dengan pihak kerukunan Keluarga Bastem sebagai informan. Hasil studi menunjukkan bahwa sistem pembagian hasil panen yang dilakukan petani penggarap bukan semata-mata digunakan untuk memberikan atau membantu orang lain agar mendapatkan pendapatan. Sistem ini ditujukan untuk memberikan kemaslahatan untuk kedua belah pihak yang melakukan perjanjian. Pembagian hasil harus diutamakan keadilan didalamnya. Budaya sipallambi’ (saling tolong-menolong) menjadi landasan bagi masyarakat tersebut.

 

Abstract: Sipallambi’ Culture in Profit Sharing Practices. This study seeks to examine the profit-sharing system based on sipallambi’ culture. The method used is descriptive qualitative with the Bastem family harmony as the informant. The results of the study show that the harvest-sharing system implemented by smallholders is not solely used to provide or help other people to earn income. This system is intended to provide benefits to both parties who make the agreement. The distribution of results must prioritize justice in it. Sipallambi culture '(mutual help) becomes the foundation for this community.


Keywords


akad; bagi hasil; keadilan; kerja sama

Full Text:

PDF

References


Abdul-Baki, Z., Uthman, A. B.,, Olanrewaju, A. A., & Ibrahim, S. A. (2013). Islamic Perspective of Management Accounting Decision Making Techniques. Journal of Islamic Accounting and Business Research, 4(2), 203-219. https://doi.org/10.1108/JIABR-05-2012-0031

Al-Daghistani, S. (2016). Semiotics of Islamic Law, Maṣlaḥa, and Islamic Economic Thought. International Journal for the Semiotics of Law, 29(2), 389-404. https://doi.org/10.1007/s11196-016-9457-x

Alaro, A. A. M., & Alalubosa, A. H. (2019). Potential of Sharī’ah Compliant Microfinance in Alleviating Poverty in Nigeria: A Lesson from Bangladesh. International Journal of Islamic and Middle Eastern Finance and Management, 12(1), 115-129. https://doi.org/10.1108/IMEFM-01-2017-0021

Alem, H. (2020). Economic Performance among Norwegian Crop: Farms Accounting for Farm Management and Socio-Economic Factors. International Journal of Business Performance Management, 21(4), 417-436. https://doi.org/10.1504/IJBPM.2020.110825

Archer, S., Karim, R. A. A., & Sundararajan, V. (2010). Supervisory, Regulatory, and Capital Adequacy Implications of Profit‐Sharing Investment Accounts in Islamic Finance. Journal of Islamic Accounting and Business Research, 1(1), 10-31. https://doi.org/10.1108/17590811011033389

Aziz, E., Dzofir, M., & Widodo, A. (2020). The Acculturation of Islam and Customary Law: An Experience of Minangkabau, Indonesia. Qudus International Journal of Islamic Studies, 8(1), 131-160. https://doi.org/10.21043/QIJIS.V8I1.7197

Baehaqi, A., Birton, M. N. A., & Hudaefi, F. A. (2020). Time Value of Money in Islamic Accounting Practice: A Critical Analysis from Maqāṣid Al-Sharī‘ah. Journal of Islamic Accounting and Business Research, 11(9), 2035-2052. https://doi.org/10.1108/JIABR-09-2018-0155

Bayboltaeva, N. A., Makulova, A. T., Abaeva, K., Alibekova, B. A., & Bolysbayeva, A. (2015). Problems of Development of Accounting on Peasant (Farm) Enterprises in Republic of Kazakhstan. Asian Social Science, 11(14), 211-218. https://doi.org/10.5539/ass.v11n14p211

Bedner, A., & Arizona, Y. (2019). Adat in Indonesian Land Law: A Promise for the Future or a Dead End? Asia Pacific Journal of Anthropology, 20(5), 416-434. https://doi.org/10.1080/14442213.2019.1670246

Bettinger, K. A. (2015). The Fight Over the Forest: The State, Rural Communities, and Customary Law in Indonesia. Worldviews: Environment, Culture, Religion, 19(2), 123-143. https://doi.org/10.1163/15685357-01902004

Biagini, L., Antonioli, F., & Severini, S. (2020). The Role of the Common Agricultural Policy in Enhancing Farm Income: A Dynamic Panel Analysis Accounting for Farm Size in Italy. Journal of Agricultural Economics, 71(3), 652-675. https://doi.org/10.1111/1477-9552.12383

Bosch, J. M. A., Aliberch, A. A., & Blandón, J. G. (2012). A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation. Spanish Accounting Review, 15(1), 109-142. https://doi.org/10.1016/S1138-4891(12)70040-7

Celidonio, O. L. M., Werner, L. S., & Gil, J. D. B. (2019). The Determinants of Recent Soybean Expansion in Mato Grosso, Brazil. International Food and Agribusiness Management Review, 22(2), 173-191. https://doi.org/10.22434/IFAMR2018.0072

Chaddad, F., & Valentinov, V. (2017). Agency Costs and Organizational Architecture of Large Corporate Farms: Evidence from Brazil. International Food and Agribusiness Management Review, 20(2), 201-220. https://doi.org/10.22434/IFAMR2016.0009

D'Antoni, J. M., & Mishra, A. K. (2013). Welfare Implications of Reduced Government Subsidies to Farm Families: Accounting for Fringe Benefits. Agricultural Economics (United Kingdom), 44(2), 191-202. https://doi.org/10.1111/agec.12003

Dariah, A. R., Sundaya, Y., & Nurhasanah, N. (2018). Profit Sharing among Labour, Mudharib and Shahibul Maal under Mudharabah Contract: Evidence from Indonesia. Malaysian Journal of Economic Studies, 55(1), 71-79. https://doi.org/10.22452/mjes.vol55no1.4

Darmada, D. K.,, Atmadja, A. T., & Sinarwati, N. K. (2016). Kearifan Lokal Pade Gelahang dalam Mewujudkan Integrasi Akuntabilitas Pengelolaan Keuangan Organisasi Subak. Jurnal Akuntansi Multiparadigma, 7(1), 51-60. https://doi.org/10.18202/jamal.2016.04.7004

Dewi, R. (2017). Hijacking Adat Recognition through the Establishment of New Customary Community Council in Papua, Indonesia. Asia and the Pacific Policy Studies, 4(3), 555-568. https://doi.org/10.1002/app5.193

Ekaningsih, L. A. F., Aini, A. I., & Mutiah, I. (2018). Analisis Praktik Jual Beli Produk Pertanian Bayar Panen dalam Perspektif Hukum Ekonomi Islam di Desa Barurejo Kecamatan Siliragung Kabupaten Banyuwangi. Jurnal Darussalam: Jurnal Pendidikan, Komunikasi, dan Pemikiran Hukum Islam, 10(1), 180-195. https://doi.org/10.30739/darussalam.v10i1.278

Fadhilah, A. (2013). Kearifan Lokal dalam Membentuk Daya Pangan Lokal Komunitas Molamahu Pulubala Gorontalo. Buletin Al-Turas, 19(1), 23-38. https://doi.org/10.15408/bat.v19i1.3696

Grzelak, A. (2016). Evaluation of the Reproduction Processes in Farms in Poland in Context of the Environmental and Economic Sustainability. International Journal of Economic Policy in Emerging Economies, 9(2), 169-181. https://doi.org/10.1504/IJEPEE.2016.077278

Hadrich, J. C., Wolf, C. A., & Johnson, K. K. (2017). Characterizing US Dairy Farm Income and Wealth Distributions. Agricultural Finance Review, 77(1), 64-77. https://doi.org/10.1108/AFR-04-2016-0040

Hafid, A. (2016). Hubungan Sosial Masyarakat Multietnik di Kabupaten Luwu Sulawesi Selatan. Al-Qalam: Jurnal Penelitian Agama dan Sosial Budaya, 22(1), 256-268. https://doi.org/10.31969/alq.v22i2.353

Halabi, A. K., & Carroll, B. (2015). Increasing the Usefulness of Farm Financial Information and Management: A Qualitative Study from the Accountant’s Perspective. Qualitative Research in Organizations and Management: An International Journal, 10(3), 227-242. https://doi.org/10.1108/QROM-07-2014-1240

Hanif, H. (2017). (Re)Konstruksi Akuntansi Keuangan Bagi Hasil Sistem Mato. Jurnal Akuntansi Multiparadigma, 8(2), 227-243. https://doi.org/10.18202/jamal.2017.08.7051

Helle-Valle, J., & Borchgrevink, A. (2018). Household Histories and Methodological Triangulation, Forum for Development Studies, 45(2), 191-215. https://doi.org/10.1080/08039410.2016.1260049

Indrayani, H., & Harkaneri, H. (2019). Implementasi Sistem Bagi Hasil pada Perkebunan Karet Rakyat Masyarakat Kabupaten Kampar Riau. Jurnal Al-Iqtishad, 14(2), 41-62. https://doi.org/10.24014/jiq.v14i2.6810

Jack, L. (2015). Future Making in Farm Management Accounting: The Australian “Blue book”. Accounting History, 20(2), 158-182. https://doi.org/10.1177/1032373215579423

Jamaa, L. (2018). Fatwas of the Indonesian Council of Ulama and Its Contributions to the Development of Contemporary Islamic Law in Indonesia. Indonesian Journal of Islam and Muslim Societies, 8(1), 29-56. https://doi.org/10.18326/ijims.v8i1.29-56

Jayasinghe, K., & Uddin, S. (2019). Continuity and Change in Development Discourses and the Rhetoric Role of Accounting. Journal of Accounting in Emerging Economies, 9(3), 314-334. https://doi.org/10.1108/JAEE-01-2018-0011

Kara, H., & Pickering, L. (2017). New Directions in Qualitative Research Ethics, International Journal of Social Research Methodology, 20(3), 239-241. https://doi.org/10.1080/13645579.2017.1287869

Key, N. (2019). Do Most U.S. Farms Really Lose Money? Taxation and Farm Income Underreporting. Journal of Agricultural and Applied Economics, 51(4), 646-663. https://doi.org/10.1017/aae.2019.26

Klibi, M. F. (2016). Using International Standards as a Complement to Overcome the Unachieved Nature of Local GAAPs: The Case of a Developing Country. Journal of Applied Accounting Research, 17(3), 356-376. https://doi.org/10.1108/JAAR-07-2014-0071

Kumar, A., Mishra, A. K., Saroj, S., & Joshi, P. K. (2017). Institutional versus Non-Institutional Credit to Agricultural Households in India: Evidence on Impact from a National Farmers’ Survey. Economic Systems, 41(3), 420-432. https://doi.org/10.1016/j.ecosys.2016.10.005

Layish, A. (2014). Islamic Law in the Modern World Nationalization, Islamization, Reinstatement. Islamic Law and Society, 21(3), 276-307. https://doi.org/10.1163/15685195-00213p04

Lee, C. J. G. (2012). Reconsidering Constructivism in Qualitative Research. Educational Philosophy and Theory, 44(4), 403-412. https://doi.org/10.1111/j.1469-5812.2010.00720.x

Malik, M. K., Wahyuni, S., & Widodo, J. (2018). Sistem Bagi Hasil Petani Penyakap di Desa Krai Kecamatan Yosowilangun Kabupaten Lumajang. Jurnal Pendidikan Ekonomi: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial, 12(1), 26-32. https://doi.org/10.19184/jpe.v12i1.6466

Manuaba, I. B. P., Dewi, T. K. S., & Kinasih, S. E. (2012). Mitos, Masyarakat Adat, dan Pelestarian Hutan. Atavisme, 15(2), 235-246. https://doi.org/10.24257/atavisme.v15i2.63.235-246

Masum, M. A., & Parker, L. D. (2020). Local Implementation of Global Accounting Reform: Evidence from a Developing Country. Qualitative Research in Accounting & Management, 17(3), 373-404. https://doi.org/10.1108/QRAM-10-2018-0073

Matsubara, S., & Endo, T. (2018). The Role of Local Accounting Standard Setters in Institutional Complexity: “Explosion” of Local Standards in Japan. Accounting, Auditing and Accountability Journal, 31(1), 96-111. https://doi.org/10.1108/AAAJ-01-2016-2375

Miles, M. B., & Huberman, A. M. (1994). Qualitative Data Analysis: An Expanded Sourcebook (2nd ed.). Sage Publication.

Mourad, S. A. (2018). Islamic Shari'a Law, History and Modernity: Some Reflections. Brazilian Journal of International Law, 15(3), 25-31. https://doi.org/10.5102/rdi.v15i3.5934

Mulawarman, A. D. (2020). Accounting, Agriculture, and War. Jurnal Akuntansi Multiparadigma, 11(1), 1-22. https://doi.org/10.21776/ub.jamal.2020.11.1.01

Mulawarman, A. D., & Kamayanti, A. (2018). Towards Islamic Accounting Anthropology: How Secular Anthropology Reshaped Accounting in Indonesia. Journal of Islamic Accounting and Business Research, 9(4), 629-647. https://doi.org/10.1108/JIABR-02-2015-0004

Nahar, H. S., &Yaacob, H. (2011). Accountability in the Sacred Context: The Case of Management, Accounting and Reporting of a Malaysian Cash Awqaf Institution. Journal of Islamic Accounting and Business Research, 2(2), 87-113. https://doi.org/10.1108/17590811111170520

Nathan, S. B. S., & Mohd Rosli, M. (2016). Distributional Effects of Non-Farm Incomes in a Malaysian Rice Bowl. International Journal of Social Economics, 43(2), 205-220. https://doi.org/10.1108/IJSE-09-2013-0200

Ndemewah, S. R., Menges, K., & Hiebl, M. R. W. (2019). Management Accounting Research on Farms: What is Known and What Needs Knowing? Journal of Accounting and Organizational Change, 15(1), 58-86. https://doi.org/10.1108/JAOC-05-2018-0044

Niswatin, N., & Mahdalena, M. (2016). Nilai Kearifan Lokal “Subak” sebagai Modal Sosial Masyarakat Transmigran Etnis Bali. Jurnal Akuntansi Multiparadigma, 7(2), 171-188. https://doi.org/10.18202/jamal.2016.08.7015

Ovando, P., Campos, P., Oviedo, J. L., & Caparrós, A. (2016). Ecosystem Accounting for Measuring Total Income in Private and Public Agroforestry Farms. Forest Policy and Economics, 71, 43-51. https://doi.org/10.1016/j.forpol.2016.06.031

Panggabean, R. R. (2013). Isu Penyatuan Akuntansi atas Aset Tak Berwujud. Binus Business Review, 4(2), 821-833. https://doi.org/10.21512/bbr.v4i2.1398

Purnamawati, I. (2018). Dimensi Akuntabilitas dan Pengungkapan pada Tradisi Nampah Batu. Jurnal Akuntansi Multiparadigma, 9(2), 312-330. https://doi.org/10.18202/jamal.2018.04.9019

Rahmawati, R. (2016). Dinamika Akad dalam Transaksi Ekonomi Syariah. Al-Iqtishad: Jurnal Ekonomi Syariah, 3(1), 19-34. https://doi.org/10.15408/aiq.v3i1.2494

Rahyuda, I. K., Purbawangsa, I. B. A., & Surya, I. B. S. (2019). Relationship between Competitive SMEs’ Orientation and “Catur Paramitha". International Journal of Social Economics, 46(7), 861-873. https://doi.org/10.1108/IJSE-01-2019-0004

Razi, N. (2016). Islamic Law vis-à-vis Common Law: A Historical Analysis in Terms of Rigidity and Flexibility. Hamdard Islamicus, 39(4), 43-65.

Rismawidiawati. (2017). Bertahannya Bangsawan Luwu (Suatu Analisa Budaya Politik Orang Bugis). Patanjala : Jurnal Penelitian Sejarah dan Budaya, 8(3), 413-427. https://doi.org/10.30959/patanjala.v8i3.17

Rizaldy, N. (2014). Menemukan Lokalitas Biological Assets: Pelibatan Etnografis Petani Apel. Jurnal Akuntansi Multiparadigma, 3(3), 404-423. https://doi.org/10.18202/jamal.2012.12.7171

Rolitia, M., Achdiani, Y., & Eridiana, W. (2016). Nilai Gotong Royong untuk Memperkuat Solidaritas dalam Kehidupan Masyarakat Kampung Naga. Sosietas: Jurnal Pendidikan Sosiologi, 6(1), 17-28. https://doi.org/10.17509/sosietas.v6i1.2871

Sairah, A. R. Z. (2011). Etos Kerja Manusia Bugis-Makassar sebagai Kritik terhadap Konsep Kerja dalam Budaya Kapitalisme Baru (Studi Filosofis atas Persoalan Pengangguran di Indonesia). Jurnal Filsafat, 21(1), 49-71. https://doi.org/10.22146/jf.4745

Sallee, M. W., & Flood, J. T. (2012). Using Qualitative Research to Bridge Research, Policy, and Practice. Theory Into Practice, 51(2), 137-144. https://doi.org/10.1080/00405841.2012.662873

Schorr, A., & Lips, M. (2019). The Optimal Capital Structure of Swiss Dairy Farms. Agricultural Finance Review, 79(3), 323-337. https://doi.org/10.1108/AFR-05-2018-0034

Shidiqie, J. A. S. (2017). Mudharabah Hasil Pertanian Diiinjau dari Undang Undang dan Hukum Islam. Jurnal Ekonomi Syariah Indonesia, 7(1), 22-31. https://doi.org/10.21927/jesi.2017.7(1).22-31

Siregar, S. (2016). Apakah Distribusi Bagi Hasil Cash Basis Adil bagi Deposan Bank Syariah? Jurnal Akuntansi Multiparadigma, 7(1), 81-90. https://doi.org/10.18202/jamal.2016.04.7007

Soonthornchai, P. (2017). Financial Management Using Moderate Capitalism for Dairy Cow Farms in Maha Sarakham Province, Thailand. International Journal of Trade and Global Markets, 10(1), 13-18. https://doi.org/10.1504/IJTGM.2017.082369

Sugarda, P. P. (2017). Posisi Hukum Adat dalam Hukum Kontrak Nasional Indonesia. Yustisia Jurnal Hukum, 4(3), 4-21. https://doi.org/10.20961/yustisia.v4i3.8680

Sulasno, Wahyuddin, & Agustin, F. (2020). Local Wisdom of Sugar Palm Farmers in Cijaku Subdistrict (Between Traditions and Economic Demands). Literatus, 2(1), 1-7. https://doi.org/10.37010/lit.v2i1.25

Suryanto, T. (2015). Implementation of Fair Value Accounting on Agency Problem Contract Mudharaba in Islamic Finance. International Journal of Economic Perspectives, 9(4), 94-102.

Syahyuti, N. (2016). Nilai-Nilai Kearifan pada Konsep Penguasaan Tanah Menurut Hukum Adat di Indonesia. Forum Penelitian Agro Ekonomi, 4(1), 14-27. https://doi.org/10.21082/fae.v24n1.2006.14-27

Thévenot, A., Aubin, J., Tillard, E., & Vayssières, J. (2013). Accounting for Farm Diversity in Life Cycle Assessment Studies - The Case of Poultry Production in a Tropical Island. Journal of Cleaner Production, 57, 280-292. https://doi.org/10.1016/j.jclepro.2013.05.027

Tjoe, Y. (2016). Dryland Sustainable Livelihoods: Role of Clan and Customary Laws in West Timor, Indonesia. International Journal of Sustainability in Economic, Social, and Cultural Context, 13(1), 1-19. https://doi.org/10.18848/2325-1115/cgp/v13i01/1-19

Umar, U. H., & Kurawa, J. M. (2019). Business Succession from an Islamic Accounting Perspective, ISRA International Journal of Islamic Finance, 11(2), 267-281. https://doi.org/10.1108/IJIF-06-2018-0059

Vel, J. A. C., & Bedner, A. W. (2015). Decentralisation and Village Governance in Indonesia: The Return to the Nagari and the 2014 Village Law. Journal of Legal Pluralism and Unofficial Law, 47(3), 493-507. https://doi.org/10.1080/07329113.2015.1109379

Wahyuni, A. S. (2013). Penyesuaian Konsep Bagi Hasil Adat-Syariah. Jurnal Akuntansi Multiparadigma, 4(3), 467-478. https://doi.org/10.18202/jamal.2013.12.7210

Warr, P. (2014). Agricultural Liberalization, Poverty and Inequality: Indonesia and Thailand. Journal of Asian Economics, 35, 92-106. https://doi.org/10.1016/j.asieco.2014.10.003

Wiwin. (2019). Tinjauan Hukum Islam terhadap Praktik Bagi Hasil Muzara’ah pada Masyarakat Petani Penggarap dan Pemilik Lahan Pertanian. Jurnal Justicia Ekonomika, 3(1), 1-12. https://doi.org/10.30651/justeko.v3i1.2926

Yasa, A. (2015). The Development of Indonesian Islamic Law: A Historical Overview. Journal of Indonesian Islam, 9(1), 101-122. https://doi.org/10.15642/JIIS.2015.9.1.101-122

Yusof, R. M., Bahlous, M., & Tursunov, H. (2015). Are Profit Sharing Rates of Mudharabah Account Linked to Interest Rates? An Investigation on Islamic Banks in GCC Countries. Jurnal Ekonomi Malaysia, 49(2), 77-86. https://doi.org/10.17576/JEM-2015-4902-07




DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.2.23

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Rahmawati, Marwah Yusuf

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.