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All Journal Scripta Economica: Journal of Economics, Management, and Accounting
Nur Aipa
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Peran Akuntansi Syariah Dalam Meningkatkan Kepercayaan Publik Melalui Nilai Keadilan Dan Kemaslahatan Lembaga Keuangan Islam Evi Irawati Aisya. A; Putri Ameliah; Nur Aipa; 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/hb6mbf59

Abstract

This study examines the strengthening of Islamic accounting practices in enhancing public trust through improvements in sharia compliance, governance quality, and transparency within Islamic financial institutions. Using a descriptive qualitative approach supported by literature analysis and simulated data for the 2022–2024 period, the research highlights significant progress in key indicators, including audit quality, contract compliance, governance effectiveness, financial performance disclosure, and social responsibility reporting. The findings reveal that Islamic financial institutions increasingly integrate ethical principles, justice, and maslahah into their reporting and operational practices, leading to more credible, consistent, and accountable financial information. This enhancement fosters stronger stakeholder confidence, reduces information asymmetry, and promotes sustainable institutional performance. Furthermore, the study emphasizes that Islamic accounting cannot be separated from its ethical foundations, as these values function as the core elements driving transparency and good governance. Overall, this research demonstrates that continuous improvement in sharia governance and disclosure practices serves as a critical factor in achieving long-term trust and resilience within the Islamic financial sector.
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 Evi Irawati Aisya. A masyhuri masyhuri Muhammad Yamin Nur Isma Arham Putri Ameliah Septiani Wulan Purnamasari