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Telaah Kritis Konsep Keagenan dalam Tinjauan Perspektif Islam Emansipatoris

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer · Vol. UME No. MOR (2024) · pp. 1–18

DOI
10.26487/akrual.v17i01.28280
ISSN
2829-0615, 1979-1712
Published
2024-01-31
Publisher
Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

This research critically examines the agency theory through an Islamic lens. It adopts literature review approach, citing relevant and significant sources. The objective is to establish a conceptual framework for understanding agency conflicts. The findings indicate a fundamental divergence between Islamic principles and conventional agency concepts. Drawing on an emancipatory Islamic perspective, the research introduces the concept of Islamic agency, which upholds ethical considerations while acknowledging the prevailing social system. This study contributes to the ongoing discourse on agency theory by offering an alternative perspective rooted in Islamic principles and values. Further research is encouraged to explore the practical implications and potential applications of Islamic agency within organizational contexts.

Keywords

Collaboration network of the authors

36 authors · 84 co-authorship links · 6 across different organisations

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Sulawesi Tenggara
  • Universitas Halu Oleo
  • Indonesia University of Education
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
. SyamsuddinAffiliation unknown3
Andi KusumawatiAffiliation unknown3
Sri KhayatiUniversitas Sulawesi Tenggara2
Djohar ArifinUniversitas Sulawesi Tenggara1
Sri MulyaniIndonesia University of Education1
Rifkah Anniza RahmanUniversitas Sulawesi Tenggara1
Dewi AnggrainiAffiliation unknown1
Sulsalman MoitaUniversitas Halu Oleo1
Ayu Lestari DewiUniversitas Sulawesi Tenggara1
Muh. TahirUniversitas Halu Oleo1
M YusufUniversitas Sulawesi Tenggara1
La NiasaUniversitas Sulawesi Tenggara1
Hijriani HijrianiUniversitas Sulawesi Tenggara1
Supriadi SupriadiAffiliation unknown1
Muhammad ArsyadUniversitas Halu Oleo1
Jamaluddin HosUniversitas Halu Oleo1
Arnianti ArniantiAffiliation unknown1
Nurleni NurleniAffiliation unknown1
Felyatry Mangera PutriAffiliation unknown1
Andi Tenri Gading Nurul AzizahAffiliation unknown1
Darmawati DarmawatiAffiliation unknown1
Grace Johanna LeonardoAffiliation unknown1
Alfina Asha Putri RamadhaniAffiliation unknown1
Muhammad Irdam FerdiansahAffiliation unknown1
Agus BandangAffiliation unknown1
Zulfitri HandayaniAffiliation unknown1
Aini IndrijawatiAffiliation unknown1
Amiruddin -Affiliation unknown1
Abdul Hamid HabbeAffiliation unknown1
ArifuddinAffiliation unknown1
Hermita AriefAffiliation unknown1
Ade IkhlasAffiliation unknown1
MediatyAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/akrual/oai, first harvested 2 Nov 2026, last seen 2 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">Telaah Kritis Konsep Keagenan dalam Tinjauan Perspektif Islam Emansipatoris</dc:title>
	<dc:creator xml:lang="en">Jihan Hasril, Nurul </dc:creator>
	<dc:creator xml:lang="en">Alimuddin, Alimuddin</dc:creator>
	<dc:creator xml:lang="en">HS, Rahmawati</dc:creator>
	<dc:subject xml:lang="en">Teori Agensi</dc:subject>
	<dc:subject xml:lang="en">Teori Agensi Islam</dc:subject>
	<dc:subject xml:lang="en">Konflik Keagenan</dc:subject>
	<dc:subject xml:lang="en">Emansipatoris</dc:subject>
	<dc:description xml:lang="en">This research critically examines the agency theory through an Islamic lens. It adopts literature review approach, citing relevant and significant sources. The objective is to establish a conceptual framework for understanding agency conflicts. The findings indicate a fundamental divergence between Islamic principles and conventional agency concepts. Drawing on an emancipatory Islamic perspective, the research introduces the concept of Islamic agency, which upholds ethical considerations while acknowledging the prevailing social system. This study contributes to the ongoing discourse on agency theory by offering an alternative perspective rooted in Islamic principles and values. Further research is encouraged to explore the practical implications and potential applications of Islamic agency within organizational contexts.</dc:description>
	<dc:publisher xml:lang="en">Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin</dc:publisher>
	<dc:date>2024-01-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/akrual/article/view/28280</dc:identifier>
	<dc:identifier>10.26487/akrual.v17i01.28280</dc:identifier>
	<dc:source xml:lang="en">Akrual: Jurnal Bisnis dan Akuntansi Kontemporer; VOLUME 17 NOMOR 1, JANUARI 2024; 1-18</dc:source>
	<dc:source>2829-0615</dc:source>
	<dc:source>1979-1712</dc:source>
	<dc:source>10.26487/akrual.v17i01</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/akrual/article/view/28280/11224</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Akrual: Jurnal Bisnis dan Akuntansi Kontemporer</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>