Article Per Year (5 Year)
p-Index From 2021 - 2026
3.678
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma IKRA-ITH EKONOMIKA Jurnal Ilmiah Al-Tsarwah JOURNAL SCIENTIFIC OF MANDALIKA (JSM) An-Nur : Jurnal Studi Islam Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Mahasiswa Manajemen dan Akuntansi Journal of Mandalika Literature Journal of Innovative and Creativity Jurnal Riset Multidisiplin Edukasi Jurnal Ekonomi, Manajemen, Akuntansi Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Prosperia: Journal of Economic Development, Accounting, and Global Markets
Muhammad Yamin
Institut Agama Islam Negeri (IAIN) Bone
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
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.  
Inkuiri Aksiologi Goa Janci sebagai Aset Budaya: Strategi Penciptaan Nilai Ekonomi Berbasis Warisan Budaya Hasriady Hasriady; Muhammad Yamin; Sapda Mardalena; Riski Fadilah
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/r3ep7491

Abstract

Goa Janci is a local cultural asset with historical and cultural values, yet studies exploring the axiological values reflected in community experiences in treating it as a cultural asset remain limited. This study aims to analyze the axiological values reflected in community experiences and to explain the meaning of Goa Janci as a cultural asset from the community’s perspective through an inquiry approach. This research employs a descriptive qualitative method with data collected through observations, interviews, and relevant literature studies. The findings reveal that Goa Janci embodies axiological values including preservation, responsibility, mutual cooperation, education, cultural identity, and respect for ancestral heritage. Goa Janci is also interpreted as a source of local cultural learning, a symbol of community identity, and a medium for strengthening social relations. These findings highlight the importance of collaboration among communities, governments, and educational institutions in maintaining cultural values and developing cultural assets sustainably.
Valuasi Ekonomi Kawali Gecong sebagai Aset Budaya untuk Mendukung Pembangunan Ekonomi Berkelanjutan Agus Setiawan; Andi Kamilah Zahra; Muhammad Yamin; Tri Aryana; Alamsyah Alamsyah
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/a3v2my04

Abstract

This study aims to analyze the cultural values embodied in kawali gecong and examine its accounting treatment as a heritage asset. The study employed a qualitative interpretive approach using a phenomenological method. Data were collected through in-depth interviews with a kawali gecong owner in Bone Regency and documentation of the perspectives of panre bessi (traditional Bugis blacksmiths) obtained from cultural records and video documentation of the forging process. The findings reveal that kawali gecong embodies historical, symbolic, philosophical, and social values reflected in the concept of siri', intergenerational inheritance, and traditional craftsmanship. These values shape its economic valuation, which is based not on market price but on its sustained social, cultural, educational, and historical benefits. From an accounting perspective, kawali gecong fulfills the characteristics of a heritage asset, with recognition based on service potential, qualitative-descriptive measurement, presentation through systematic heritage asset inventories, and comprehensive disclosure covering its history, cultural significance, and physical condition.
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.
Phenomenology-Based Accounting for Cultural Heritage Assets: Interpreting the Economic and Cultural Value of the Tokko Garment Muhammad Abrar; Muhammad Yamin; Evi Irawati Aisya.A; A.Syalfana Muthia Reski Amelia Putri
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: 10.65310/57409712

Abstract

This study explores the lived experiences of cultural actors regarding the Tokko garment in Bone Regency, South Sulawesi, employing a qualitative phenomenological approach to examine its multi-dimensional value and reporting practices. Traditional figures, garment artisans, and community members reveal that the garment encapsulates deep historical lineage, philosophical chromatic symbolism, social solidarity, spiritual sanctity, and economic utility. Findings indicate that conventional monetary valuation fails to capture these intangible heritage attributes, creating significant reporting anomalies within institutional accounting systems. To resolve this limitation, the research proposes a comprehensive recognition and disclosure framework that accommodates non-monetary values through detailed narrative disclosures of provenance, symbolic meanings, physical conditions, and preservation efforts. Ultimately, this integration of phenomenology and cultural accounting bridges financial governance with indigenous heritage preservation, providing a robust model for reporting culturally significant assets.
Akuntabilitas Tata Kelola Keuangan Berbasis Kearifan Lokal pada Tradisi Tari Alusu Warisan Budaya Bugis Bone Wahyu Ardiman; Efa Fadillah; Muhammad Yamin; Imma Imma; Nurhikmah Nurhikmah
Journal of Economic and Business Advancement Vol. 2 No. 1 (2026): : September: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/gs3cmc80

Abstract

Alusu Dance is a cultural heritage of the Bugis Bone community that functions not only as a ceremonial welcoming dance but also as a representation of local cultural values and social practices. This study aims to explore the cultural values embedded in Alusu Dance and analyze its financial governance traditions as a form of cultural accounting. Using a qualitative descriptive approach, data were collected through observation, in-depth interviews, documentation, and literature studies, then analyzed through data reduction, data presentation, and conclusion drawing with source triangulation. The findings reveal that Alusu Dance reflects values of sipakatau, sipakalebbi, sipakainge’, courtesy, responsibility, solidarity, and cultural preservation. These values are manifested through dance movements, costumes, performance arrangements, and community interactions during cultural events. Financial governance practices are implemented through budgeting, fund allocation, simple financial recording, and accountability based on trust, transparency, and responsibility. These findings demonstrate that local wisdom-based financial governance contributes to sustaining Bugis Bone’s cultural heritage.
Tari Pajoge dan Nilainya dalam Perspektif Akuntansi Budaya Bugis Bone Akbar Aprian. H; Rohana Rohana; Muhammad Yamin; Ulfa Sari; Ganim Mohammed Mosa Mohammed; Eslam Amir Mohammed
Journal of Economic and Business Advancement Vol. 2 No. 1 (2026): : September: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/rk08e461

Abstract

This study examines the character and cultural meaning of the Pajoge Dance within the Bugis community and analyzes its economic value through the perspective of cultural accounting. A qualitative descriptive-interpretive approach was employed using interviews, documentation, and literature review, with data analyzed through an interactive model involving data reduction, presentation, and conclusion drawing. The findings reveal that the Pajoge Dance embodies values of respect, politeness, social harmony, and cultural identity through symbolic movements such as mappakaraja, mappasompe, ballung, and massimang. From a cultural accounting perspective, the dance generates economic value through performance service income, voluntary mappasompe contributions, and the distribution of financial benefits among dancers, musicians, and supporting participants. The performances also stimulate local economic activities by creating income opportunities for providers of transportation, costumes, equipment, and other supporting services, producing a multiplier effect within the cultural economy. These findings demonstrate that the Pajoge Dance functions as both a cultural heritage asset and a sustainable source of community-based economic value.  
Co-Authors A.M. Rahmat Ramadhani Al Kautsar .M A.Syalfana Muthia Reski Amelia Putri Abdulahanaa Agus Setiawan Ahmad Abdul Mutalib Akbar Aprian. H Alamsyah Alamsyah Alfina An’nisa Amir Alimuddin Alimuddin Amelia Apriliani Bulan Amelia Saputri Andi Devtriana Alya Nabila Andi Kamilah Zahra Andi Patimbangi Andi Sari Ayu Juniarti S Andi Tenri Gading Nurul Azizah Anjasmara Anjasmara Azizah, Andi Tenri Gading Nurul Azkiya Awaliah Catriani Darwis Said, Darwis Efa Fadillah Eslam Amir Mohammed Evi Irawati Aisya.A Fitriani Gading Rayhan Al-ikbar Ganim Mohammed Mosa Mohammed Haliah, Haliah Haslindah S Hasriady Hasriady Hilyatul Aulia Imma Imma Jumriani Jumriani Kaswia Kaswia Lola Ramadhani Masyhuri Masyhuri Masyhuri Muhammad Abdi Buhasyim Muhammad Abrar Muhammad Fakhri Amir Musrini Muis Nesa Usdayanti Nur Aipa Nur Aulia Asrani Nur Isma Arham Nuranjani Nuranjani Nurfadilah Rahmadani nurhikmah Nurhikmah Rahma Hidayati Darwis Rahmat Hidayat Rais Abrar Syam Ranti Ranti Reski Amelia Rina Novianty Riri Sundari Riski Fadilah Rohana Rohana Roy Sakti Prasetya Salwa Salwa Sapda Mardalena Septiani Wulan Purnamasari Silvianti. S Siti Nurhalizah Sitti Nikmah Marzuki, Sitti Nikmah Sugita Yunita Tri Aryana Ulfa Sari Wahyu Ardiman Widia Natasya Zaskia Asmiranda