Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Scripta Economica: Journal of Economics, Management, and Accounting
Nur Isma Arham
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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.
Akuntansi Aset Budaya Songkok Recca: Pengakuan dan Pengungkapan Berbasis Interaksi Simbolik Nilai Bugis Nur Isma Arham; Nur Aipa; Septiani Wulan Purnamasari; 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: 10.65310/3fx1dd60

Abstract

Songkok Recca is a cultural heritage of the Bugis community that embodies historical, social, and symbolic values. However, its recognition and disclosure as a heritage asset have largely emphasized its physical characteristics rather than the cultural values embedded within it. This study aims to analyze the recognition and disclosure of Songkok Recca as a heritage asset through the perspective of symbolic interactionism. The study employs a qualitative interpretative approach using a documentation study method. Data were collected from scholarly journals, books, conference proceedings, and other relevant documents discussing Songkok Recca, Bugis culture, symbolic interactionism, and heritage asset accounting, and were analyzed using qualitative content analysis. The findings indicate that Songkok Recca fulfills the characteristics of a heritage asset because it embodies historical, social, and symbolic values reflected in its recca, thread, and motif elements. The disclosure of Songkok Recca should encompass its historical background, symbolic meanings, cultural philosophy, social functions, and preservation efforts to support transparency, accountability, and the sustainable management of cultural heritage assets.  
Co-Authors masyhuri masyhuri Muhammad Yamin Nesa Usdayanti Nur Aipa Septiani Wulan Purnamasari