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IMPLEMENTING SHARIA ACCOUNTING PRINCIPLES IN THE PUBLIC SECTOR: A SYSTEMATIC LITERATURE REVIEW OF CHALLENGES AND OPPORTUNITIES Chilshi, Indrya; Aini, Kuratul; Marina, Rani; Roja, Delga; Firdaus, Anhar; Arifai, Muhammad; Mariana, Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i1.367

Abstract

This study aims to systematically examine the challenges and opportunities in implementing Sharia accounting principles within the public sector. Using a Systematic Literature Review (SLR) approach, it analyzes scholarly publications addressing practices, barriers, and the potential of Sharia accounting adoption in government institutions. The findings indicate that research remains largely concentrated on religious nonprofit entities, while implementation in formal public institutions—such as local governments, ministries, and state-owned enterprises—remains limited. Key obstacles include low levels of understanding among personnel, insufficient regulatory frameworks, and the absence of Sharia-based accounting standards for the public sector. Yet, integrating Sharia principles can enhance both vertical and horizontal accountability and foster ethical public governance. Therefore, regulatory development, human resource training, and institutional strengthening are crucial for achieving effective and sustainable implementation.
Aquifer Investigation in Cibodas Bogor, West Java, Indonesia, using a geoelectrical method and 2D subsurface modeling rizqi, al hussein flowers; Erlandi, Muhammad; Arifai, Muhammad; Ibnu Hibban, Muhammad
Retii 2025: Prosiding Seminar Nasional ReTII ke-20 (Edisi Penelitian)
Publisher : Institut Teknologi Nasional Yogyakarta

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Abstract

This study was conducted at the location of a cattle pen (Kafeel Farm) in Bogor City, more precisely in the Cibodas village. The purpose of this study is to use subsurface cross-sectional correlations to get a general picture of the lithology, geological structure, and subsurface aquifers. In addition to improving knowledge of the depth and distribution of aquifers in the study area, the contribution of this research will influence residents' groundwater searches. The geoelectrical method with Schlumberger configuration is the methodology employed in this study. In the research area, there were three points of observation in the geolectrical acquisition data. From oldest to youngest, the study area's lithology consists of sandstone with mudstone intercalations (Serpong Formation) and limestone lithology (Bojongmanik Formation). The weathering of limestone and sediments from the Cisadane River is used to interpret the surface soil. At a depth of 8 to 35 meters and a thickness ranging from 10 to 18 meters, the study area's aquifer contains shallow groundwater. Drilling is advised at observation point 2, at a depth of approximately 8 to 18 meters Keyword : Aquifer, Serpong Formation, Bogor, Geoelectrical; Schlumberger