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All Journal IKRA-ITH EKONOMIKA Ascendia: Journal of Economic and Business Advancement
nurhikmah Nurhikmah
Institut Agama Islam Negeri (IAIN) Bone
Economics, Econometrics & Finance

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Implementasi Prinsip Amanah dan Transparansi pada Laporan Keuangan Perspektif Akuntansi Syariah di Butik Fatimah Collection nurhikmah Nurhikmah; Arifin S; Muh. Arafah
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.6994

Abstract

Penelitian ini bertujuan menganalisis implementasi prinsip amanah dan transparansi dalam laporan keuangan berdasarkan perspektif akuntansi syariah pada Butik Fatimah Collection di Kecamatan Mare. Penelitian menggunakan pendekatan kualitatif dengan jenis studi kasus. Data diperoleh melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa prinsip amanah telah diterapkan melalui pemisahan keuangan usaha dan keuangan pribadi, pencatatan transaksi secara rutin, pembagian tanggung jawab yang jelas, serta kejujuran dalam menjalankan usaha. Sementara itu, prinsip transparansi diwujudkan melalui pencatatan keuangan yang konsisten, penyampaian informasi usaha kepada karyawan secara berkala, serta penyajian informasi yang mudah dipahami. Kendala yang dihadapi berupa kesalahan pencatatan akibat human error, yang diatasi melalui pengecekan ulang dan tanggung jawab karyawan dalam menyelesaikan permasalahan. Penelitian ini menyimpulkan bahwa Butik Fatimah Collection telah mengimplementasikan prinsip amanah dan transparansi sesuai dengan nilai-nilai akuntansi syariah, meskipun masih diperlukan penguatan pada aspek formalitas dan sistem pelaporan keuangan yang lebih terstruktur. Kata kunci: Akuntansi Syariah, Amanah, Laporan Keuangan, Transparansi.
Akuntabilitas Tata Kelola Keuangan Berbasis Kearifan Lokal pada Tradisi Tari Alusu Warisan Budaya Bugis Bone Wahyu Ardiman; Efa Fadillah; Muhammad Yamin; Imma Imma; Nurhikmah Nurhikmah
Journal of Economic and Business Advancement Vol. 2 No. 1 (2026): : September: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/gs3cmc80

Abstract

Alusu Dance is a cultural heritage of the Bugis Bone community that functions not only as a ceremonial welcoming dance but also as a representation of local cultural values and social practices. This study aims to explore the cultural values embedded in Alusu Dance and analyze its financial governance traditions as a form of cultural accounting. Using a qualitative descriptive approach, data were collected through observation, in-depth interviews, documentation, and literature studies, then analyzed through data reduction, data presentation, and conclusion drawing with source triangulation. The findings reveal that Alusu Dance reflects values of sipakatau, sipakalebbi, sipakainge’, courtesy, responsibility, solidarity, and cultural preservation. These values are manifested through dance movements, costumes, performance arrangements, and community interactions during cultural events. Financial governance practices are implemented through budgeting, fund allocation, simple financial recording, and accountability based on trust, transparency, and responsibility. These findings demonstrate that local wisdom-based financial governance contributes to sustaining Bugis Bone’s cultural heritage.
Co-Authors Arifin S Efa Fadillah Imma Imma Muh. Arafah Muhammad Yamin Wahyu Ardiman