Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business
Syarifuddin
Department of Accounting, Faculty of Economics and Business, Universitas Hasanuddin
Economics, Econometrics & Finance

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A Sharia-Compliant Digital Accounting Information System Model: Design, Implementation, and Implications for Islamic Financial Practices Andi Riska Andreani Syafaruddin; Alimuddin; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11228

Abstract

This study aims to develop a Sharia-Compliant Digital Accounting Information System (SCDAIS) model that integrates digital accounting technologies with Islamic accounting principles, Sharia governance, and ethical objectives. Using a qualitative approach grounded in the interpretive paradigm, the research adopts a multi-sited ethnographic orientation to explore how digital accounting systems are conceptualized and practiced across Islamic financial institutions, including Islamic banks, fintech platforms, zakat and waqf institutions, and regulatory environments. Data were collected through participant observation, in-depth interviews with 12–15 key informants, and document analysis, and analyzed using thematic analysis guided by thick description. The findings reveal that digital accounting systems in Islamic contexts operate as socio-technical and socio-religious constructs shaped by institutional values, technological capabilities, and interpretations of Sharia principles. Five core dimensions of SCDAIS were identified: digital infrastructure, accounting system core, Sharia compliance mechanisms, governance structures, and maqasid al-shariah-oriented outcomes. The study highlights that digital technologies are inherently value-neutral and require intentional embedding of Sharia principles within system architecture to ensure compliance. Furthermore, human interpretation remains essential in addressing complex financial practices that cannot be fully automated. The proposed SCDAIS model contributes to the literature by offering an integrative framework that bridges technology, accounting, and Islamic ethics. Practically, the findings provide guidance for developing ethical, transparent, and accountable digital accounting systems that support sustainable Islamic financial practices in the digital economy.
Accountability Dilemma, Burnout, and Coping Mechanisms Among Working Accounting Postgraduate Students: A Phenomenological Study Yayah Maudy Limbangtasi; Syafika Marzuka; Ulfa Melati; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11229

Abstract

This study aims to explore and construct the lived experiences of accounting postgraduate students who simultaneously engage in full-time employment, focusing on accountability dilemmas, burnout, and coping mechanisms. Using an interpretive paradigm and a phenomenological approach, this research captures the subjective experiences of seven informants through in-depth interviews. Data were analyzed using thematic phenomenological analysis to uncover the essential meanings (eidos) underlying participants’ experiences. The findings reveal that working postgraduate students experience dual-role conflicts characterized by time fragmentation, competing priorities, and overlapping accountability demands between academic and professional environments. Accountability is not merely perceived as a formal obligation but evolves into a moral responsibility, intensifying internal pressure to maintain performance in both domains. This condition leads to multidimensional burnout, including emotional exhaustion, mental fatigue, and physical strain, often manifesting as invisible suffering. Furthermore, the study identifies a tendency toward toxic productivity, where individuals persistently sustain performance despite declining well-being. To cope with these pressures, participants develop diverse coping strategies, including structured time management, social adjustment, emotional regulation, and meaning-focused coping grounded in spiritual values. These strategies function not only as stress management tools but also as mechanisms for sustaining resilience and negotiating personal meaning. The study concludes that the experience of working while studying represents an ongoing existential negotiation between responsibility, identity, and self-preservation within competing institutional demands.
Co-Authors Alimuddin Andi Riska Andreani Syafaruddin Syafika Marzuka Ulfa Melati Yayah Maudy Limbangtasi