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Syarifuddin
Universitas Hasanuddin, Makassar, Indonesia
Economics, Econometrics & Finance

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Social Justice Accounting In An Islamic Perspective Masradin; Alimuddin; Syarifuddin
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2602

Abstract

This study aims to analyze how modern accounting practices in the retail sector in Makassar represent the value of social justice from an Islamic perspective. The study applies a qualitative approach using Critical Accounting and Islamic Accounting perspectives. Data were collected through in-depth interviews with accounting staff, human resource staff, contract workers, and operational retail workers. Data analysis was conducted using NVivo through thematic coding and word cloud visualization. The findings show that modern accounting practices remain dominated by profitability orientation, operational cost efficiency, and control over worker productivity. Accounting systems function as organizational surveillance instruments through sales targets, performance evaluations, and labor cost control. These practices contribute to work pressure, contract-based employment, and uncertainty in worker welfare. Islamic values such as al-'adl, amanah, and social responsibility are recognized as important moral principles, but they have not yet become the main orientation of modern accounting practices.
Construction of the Meaning of Honesty as Social Accountability in PAD Reporting Ritma Tri Astuthy; Alimuddin; Syarifuddin
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2629

Abstract

This study aims to construct the meaning of honesty as a form of social accountability in reporting Regional Original Revenue (PAD) at the Regional Revenue Agency of Taliabu Island Regency. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with three informants, namely the Head of Bapenda, the Head of Revenue Division, and the Treasurer of Bapenda Receipts of Taliabu Island Regency. Data analysis was carried out through data reduction, theme categorization, interpretation of meaning, and drawing conclusions. The results of the study indicate that honesty in PAD reporting is constructed in five main meanings, namely honesty as a match between data and facts, honesty as the courage to convey PAD realization as it is, honesty as a public mandate, honesty as a moral control mechanism, and honesty as a basis for social accountability. The research findings indicate that PAD reporting is not only interpreted as an administrative and technical process, but also as a social practice that contains moral, legal, and public responsibilities. Honesty is an important foundation in building transparency, strengthening public trust, and producing accountable regional financial information. This research contributes to the development of public sector social accounting studies by placing the value of honesty as an important element in the practice of accountability in regional financial reporting.
Co-Authors Alimuddin Masradin Ritma Tri Astuthy