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All Journal SOLUSI Green Economics: International Journal of Islamic and Economic Education
Eliza Noviriani
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Economics, Econometrics & Finance Social Sciences Other

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Kajian Perspektif Akuntansi Pada Arisan Non Pernikahan Desa Sejiram Kabupaten Sambas Auni, Auni; Eliza Noviriani; Roshani Roshani
Solusi Vol. 23 No. 4 (2025): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v23i4.12090

Abstract

Desa Sejiram adalah desa yang memiliki jenis arisan yang beragam berdasarkan latar belakang dan fungsi arisan yang menjadi alasan terbentuknya suatu arisan. salah satunya yaitu arisan non pernikahan, yang terdiri dari arisan kontrak, arisan mingguan, arisan paket lebaran, arisan kurban dan arisan mebel atau furniture. Penelitian ini bertujuan untuk mengetahui perspektif akuntansi pada arisan non pernikahan di Desa Sejiram Kabupaten Sambas. Jenis penelitian yang digunakan yaitu kualitatif dengan pendekatan fenomenologi. Data yang digunakan dalam penelitian terdiri dari data primer dan data sekunder. Teknik pengumpulan data yang digunakan berupa wawancara, observasi dan dokumentasi. Arisan non pernikahan telah menerapkan perspektif akuntansi dan prinsip dasar akuntansi dalam pencatatannya, dapat ditunjukkan dalam pengelompokan utang piutang, beban, biaya, serta investasi. Nilai waktu uang berlaku pada kegiatan arisan pernikahan di Desa Sejiram. Hal ini dikarenakan adanya perubahan nilai uang dari waktu ke waktu yang disadari oleh anggotanya. Arisan non pernikahan tidak hanya sebagai wadah kegiatan sosial, tetapi juga sudah terdapat proses akuntansi berdasarkan penerapan prinsip akuntansi yang baik yang dapat bermanfaat untuk menjaga transparansi dan akuntabilitas serta segala informasi keuangan yang dicatat relevan dan siginifikan untuk pengambilan suatu keputusan dalam kegiatan arisan. Peneliti selanjutnya, disarankan untuk mengembangkan penelitian dalam perspektif akuntansi syariah atau mengubah objek penelitian
Muslim Students’ Perception of Green Economy Education in Promoting Ethical and Sustainable Economic Awareness Lady Eka Rahmawati; Eliza Noviriani; Elshad Yusifov
Green Economics: International Journal of Islamic and Economic Education Vol. 1 No. 2 (2024): April: Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v1i2.414

Abstract

Global environmental challenges require active engagement from all sectors, including education. For Muslim youth, awareness of environmental sustainability aligns with Islamic ethical principles such as stewardship (khalifah), justice (ʿadl), and social welfare (maslahah). This study examines the influence of green economy education within Islamic higher education on students’ eco-literacy, ethical awareness, and sustainable economic behavior. A quantitative approach was employed using a structured questionnaire distributed to students from both Islamic economics and non-economics programs. Data were analyzed with descriptive statistics, independent t-tests, and one-way ANOVA to identify differences in environmental knowledge, attitudes, and behavior. Findings show that students with an Islamic economics background consistently achieve higher scores in knowledge, attitudes, and behavioral engagement related to sustainability compared to non-Islamic economics students. Integrating Islamic ethical values into the curriculum provides a holistic framework for internalizing sustainability principles, encouraging students to translate ethical knowledge into practical action. Pedagogical strategies such as project-based learning, reflective exercises, and experiential programs further enhance engagement and eco-conscious behavior. The study highlights the critical role of Islamic education in fostering a generation of ethically aware and environmentally responsible students. By embedding moral and ecological principles in academic programs, educational institutions can strengthen students’ capacity for sustainable decision-making and support broader goals of responsible economic and environmental stewardship.
Co-Authors Auni, Auni Elshad Yusifov Lady Eka Rahmawati Roshani Roshani