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

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Peran Kode Etik Syariah dalam Memitigasi Resiko Fraud di Tengah Percepatan Digitalisasi Lembaga Keuangan Syariah Indonesia Resky Amalia; Widia Natasya; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/55pntx91

Abstract

The digitization of Indonesian Islamic financial institutions presents opportunities for efficiency while increasing the risk of complex fraud. This study aims to analyze the role of the Sharia code of ethics in mitigating fraud risk in the era of digital transformation. The research method is descriptive qualitative with a literature study of previous research, official reports, and academic studies, which are analyzed to assess the effectiveness of the code of ethics as an instrument for fraud prevention. The results show that the internalization of Islamic codes of ethics through training, Sharia-based audits, and strengthening organizational culture significantly reduces the risk of internal and external irregularities. The integration of regulation, technology, and leadership supports the effectiveness of mitigation strategies, while customer education and digital monitoring strengthen service transparency. The Sharia code of ethics serves as a normative guideline and strategic instrument that can bring ethical, secure, and reliable governance to Sharia financial institutions. These findings emphasize the importance of a holistic approach to maintaining operational integrity amid the acceleration of digitalization.
Anomali Perlakuan Akuntansi atas Nilai Aset Budaya: Studi Kasus Goa Janji Kabupaten Bone Nurfadilah Rahmadani; Zaskia Asmiranda; Widia Natasya; Andi Devtriana Alya Nabila; Salwa Salwa; 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: 10.65310/6ec0q262

Abstract

Heritage assets possess unique characteristics because they embody historical, cultural, and social values that cannot be fully represented through monetary-based accounting approaches. This study aims to analyze the anomaly in the accounting treatment of heritage asset values through a case study of Goa Janji in Bone Regency. The research employed a qualitative approach using a case study method. Data were collected through observation, semi-structured interviews, and documentation, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that Goa Janji meets the characteristics of a heritage asset and qualifies for recognition as a government asset under the Government Accounting Standards because it is controlled by the local government and provides service potential to the public. However, an anomaly was identified in the measurement aspect due to the absence of historical cost, the lack of an active market, and the dominance of historical, cultural, and social identity values that cannot be measured reliably. The study concludes that the disclosure of heritage assets should be complemented by narrative information in the Notes to the Financial Statements to provide a more comprehensive representation of their cultural value.  
Co-Authors Andi Devtriana Alya Nabila masyhuri masyhuri Muhammad Yamin Nurfadilah Rahmadani Resky Amalia Salwa Salwa Zaskia Asmiranda