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 Prosperia: Journal of Economic Development, Accounting, and Global Markets
Lola Ramadhani
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
Analisis Konseptual Konsep Laba dalam Akuntansi Syariah: Integrasi Nilai Keuntungan Dunia dan Keberkahan Akhirat Lola Ramadhani; A. Syalfana Muthia Reski Amelia Putri; 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: 10.65310/8er8rk55

Abstract

This study aims to clarify the concept of profit in Islamic accounting by emphasizing the importance of integrating worldly gains and blessings in the hereafter amid the rapid development of the Islamic finance industry. This study uses a descriptive qualitative method through a literature review of Islamic accounting literature, reporting standards, and previous research results discussing profit, fairness, and the value of blessings. The results and discussion show that the meaning of sharia profit is not only focused on financial achievements, but also on the quality of contracts, distributive justice, transparency, social contribution, and its conformity with maqāṣid al-sharī‘ah. The analysis shows a gap between the theory of Islamic profit and reporting practices, which still tend to be conventional, so that spiritual and ethical values are not optimally reflected. This study concludes that the reconstruction of the concept of profit requires the refinement of Islamic accounting standards, the strengthening of the role of the Sharia Supervisory Board, the improvement of financial literacy, and the development of an information system capable of capturing indicators of blessing so that profit reporting becomes more comprehensive, accountable, and beneficial.
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 A. Syalfana Muthia Reski Amelia Putri masyhuri masyhuri Muhammad Yamin Nesa Usdayanti Rais Abrar Syam