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This Author published in this journals
All Journal Scripta Economica: Journal of Economics, Management, and Accounting
Riri Sundari
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Heritage Asset Rumah Saoraja: Analisis Nilai Ekonomi, Nilai Budaya, dan Implikasinya terhadap Akuntansi Budaya Rahmat Hidayat; A.M. Rahmat Ramadhani Al Kautsar .M; Riri Sundari; Amelia Saputri; Reski Amelia; Muhammad Yamin
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/6ydjb495

Abstract

This study analyzes the cultural values of Rumah Saorajana in Lemoape Village and their implications for cultural accounting from a heritage asset perspective. A qualitative approach with an interpretive paradigm and phenomenological method was employed. Data were collected through observation, in-depth interviews, documentation, and literature review, and analyzed using the Miles, Huberman, and Saldaña interactive analysis model. The findings indicate that Rumah Saorajana fulfills the characteristics of a heritage asset by embodying historical, social, educational, and cultural values reflected in the Bugis principles of siri', sipakatau, sipakalebbi, and sipakainge. These values represent intangible cultural values that generate sustainable social and cultural benefits despite providing no direct economic returns. The study also identifies the absence of formal inventory, administrative recording, and disclosure systems for cultural assets. The findings contribute to the development of cultural accounting by integrating local cultural values into public asset management while promoting transparency and accountability in heritage conservation.  
Analisis Perbandingan Teori Keadilan dan Teori Stakeholder dalam Menilai Tanggung Jawab Sosial Syariah Islam Riri Sundari; Salwa Salwa; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/grh6k503

Abstract

This study aims to provide a comparative analysis of Justice Theory and Stakeholder Theory in assessing Islamic Sharia based social responsibility, particularly in the practices of Corporate Social Responsibility (CSR) and Islamic Social Reporting (ISR). The analysis is grounded in the conceptual divergence between a normative approach rooted in Islamic values of justice and an operational approach that prioritizes stakeholder interests. A qualitative method is employed through a comprehensive literature review of official Islamic banking reports, scholarly publications, and relevant prior studies. The findings indicate that Justice Theory emphasizes proportional distribution of benefits, vertical accountability to God, and the pursuit of maslahah as the fundamental objectives of Sharia-based economic activities, whereas Stakeholder Theory proves more adaptive in explaining corporate–stakeholder dynamics within modern business environments. However, the dominance of Stakeholder Theory without reinforcement of justice-based values risks reducing Islamic CSR to a mere instrument of legitimacy. Therefore, a synthesis of both theories is essential to construct a Sharia social responsibility framework that is equitable, operationally applicable, and sustainable.
Co-Authors A.M. Rahmat Ramadhani Al Kautsar .M Amelia Saputri masyhuri masyhuri Muhammad Yamin Rahmat Hidayat Reski Amelia Salwa Salwa