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p-Index From 2021 - 2026
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All Journal Scripta Economica: Journal of Economics, Management, and Accounting Prosperia: Journal of Economic Development, Accounting, and Global Markets
Nesa Usdayanti
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Menimbang Akuntansi Konvensional dan Syariah: Antara Logika Bisnis dan Nilai Ilahiah Nesa Usdayanti; Nur Isma Arham; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): 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: 10.65310/6ryyk361

Abstract

This study aims to explore the philosophical and practical differences between conventional accounting and Islamic accounting in contemporary financial reporting. While conventional accounting places greater emphasis on economic efficiency and profitability, Islamic accounting highlights justice, trustworthiness, and obligations aligned with spiritual values. This research employs a qualitative descriptive approach through a literature review of relevant journals, as well as IFRS, PSAK, and AAOIFI standards. The findings indicate that conventional accounting seeks to provide information to support investment decisions, whereas Islamic accounting incorporates social and spiritual dimensions through reports such as zakat and Sharia compliance disclosures. The conclusion of this study suggests that by implementing Sharia standards, supervision by the Sharia Supervisory Board (DPS), and transparent reporting, both business value and spiritual principles can be harmonized.
The Sirawu Sulo Tradition From A Cultural Accounting Perspective In The Village Of Pongka Rais Abrar Syam; Muhammad Yamin; Lola Ramadhani; Nesa Usdayanti
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 3 (2026): : August: Prosperia: Journal of Economic Development, Accounting, and Global Ma
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/a4qztx28

Abstract

This qualitative case study examines the cultural accounting dimensions of the Sirawu Sulo tradition within its natural setting in Pongka Village, South Sulawesi. Grounded in direct field observations, semi structured interviews, and thematic analysis, the study explores how sacred intangible heritage operates beyond conventional market logic. The findings demonstrate that Sirawu Sulo embodies intrinsic qualitative values, including historical continuity, social cohesion, community identity, spiritual devotion, and preservation awareness, which cannot be captured through standard balance sheet asset recognition models. Forced financial capitalization risks distorting the sacred nature of communal traditions, whereas public sector accounting requires flexible nonmonetary disclosure mechanisms. By integrating narrative reporting, participatory community logging, and digital archiving into municipal accounting reports, public authorities can satisfy statutory accountability mandates while safeguarding indigenous autonomy. Ultimately, this research offers an integrative cultural accounting framework that bridges technical public financial management and intangible heritage conservation, advancing contemporary discourse on nonmarket social accountability and community based asset stewardship in rural agrarian societies.
Co-Authors Lola Ramadhani masyhuri masyhuri Muhammad Yamin Nur Isma Arham Rais Abrar Syam