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All Journal Journal of Islamic economics Perspectives (JIEP) REVIU: Accounting, Business & Organizations
Whedy Prasetyo
Universitas Negeri Jember
Religion Economics, Econometrics & Finance Education Social Sciences

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Integrating Fitrah Psychotherapy into Accounting 5.0: A Rahmatan lil Alamin Approach to Islamic Boarding School Finance Behavior Whedy Prasetyo
Journal of Islamic Economics Perspectives Vol. 7 (2025): Journal of Islamic Economics Perspectives - Special Issue
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/645zct94

Abstract

This study investigates how Fitrah Psychotherapy can be integrated into Accounting 5.0 to strengthen the ethical and spiritual dimensions of financial reporting in Islamic boarding schools (pesantren). The main question addressed is how fitrah-based awareness comprising intellectual, emotional, spiritual, and self-conscious dimensions can serve as a foundation for developing accounting practices aligned with rahmatan lil alamin values. The background of this issue lies in the growing challenge of balancing digital transformation with moral responsibility in the Society 5.0 era. Positioned as a conceptual and philosophical inquiry, this research draws upon Islamic psychological and accounting education perspectives to construct a model of fitrah-based financial behavior accountability. The discussion employs a qualitative reflective approach to reinterpret accounting not merely as a technical discipline, but as a psychospiritual process that harmonizes technological capability with ethical consciousness. The findings reveal that integrating fitrah psychotherapy into accounting 5.0 fosters metacompetence and multiskill learning, enabling pesantren communities to adapt technological innovations while maintaining spiritual integrity. The study concludes that fitrah-driven behavior accounting promotes human-centered financial reporting, transforming digital finance behavior education into a moral practice that contributes to inclusive and sustainable development grounded in rahmatan lil alamin.
Reality of Sinamot: Uncovering the Meaning of Interdependence and Reliability Behind the Sinamot Practice in Traditional Batak Weddings Charlotte Aulia Putri; Whedy Prasetyo
Reviu Accounting, Business & Organizations Vol. 2 No. 1 (2026): Vol 2 No 1 2026
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v2i1.0027

Abstract

Research Objectives - This study aims to analyze how the practice of sinamot in Batak traditional weddings reflects characteristics of interconnectedness and reliability through the processes of recognition, measurement, recording, and accountability. Method - The study employed an interpretive qualitative approach with a phenomenological focus. Primary data were collected through interviews and document analysis involving five informants a married couple, the parents of the bride and groom, and a traditional village chief and were analyzed using the Miles and Huberman model. Findings - The research findings indicate that the recognition of sinamot begins with the marhusip or marhori-hori dinding agreement; measurements are determined through contextual family negotiations, while record-keeping and accountability are conducted in a simple, informal manner based on social legitimacy. The information generated is highly relevant for customary decision-making, but its technical reliability is lower than that of formal accounting practices. Theoretical Implications - This study can contribute by applying accounting concepts within a sociocultural context as a means of implementing relevance and reliability. Furthermore, this study is also expected to serve as a reference for future research examining accounting practices within a sociocultural context regarding the recognition of financial and non-financial information. Research Novelty - This study expands the field of cultural accounting by positioning sinamot as a customary-based economic practice that balances interdependence and reliability in a culturally distinctive form.
Co-Authors Charlotte Aulia Putri