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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Ekonomi Islam Jurnal Ulul Albab Jurnal Ilmu Administrasi Publik (JIAP) IJECA (International Journal of Education and Curriculum Application) Elastisitas Jurnal Ekonomi Pembangunan Rahmatan Lil’alamin Journal of Community Services (RLA) Eastasouth Journal of Effective Community Services Easta Journal of Innovative Community Services Jurnal Ilmu Ekonomi Jurnal Ekonomi Islam
Rishan Adha
Universitas Muhammadiyah Mataram
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ISLAMIC ACCOUNTING AS A SOLUTION TO ANTHROPOCENTRISM IN COASTAL ENVIRONMENTAL AND ECONOMIC MANAGEMENT Aptasari, Fety Widianti Aptasari; Falah, Muhammad Helmi; Adha, Rishan; Jumaedi, Jumaedi
Ekonomi Islam Vol. 16 No. 2 (2025): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/jei.v16i2.17961

Abstract

Research aims: This study aims to analyze the application of Islamic-based accounting principles as an alternative approach to anthropocentrism in managing the environment and coastal economic systems. Design/Methodology/Approach: This research employs a qualitative approach through case studies in several Indonesian coastal communities. Data were collected through in-depth interviews, observations, and document analysis, and then interpreted to identify Islamic values relevant to sustainable accounting practices. Research findings: The findings reveal that the application of Islamic principles such as amanah (responsibility), mizan (balance), and the prohibition of israf (excessiveness) can shift the paradigm of resource management from short-term profit orientation toward ecological and social sustainability. This approach has the potential to reduce coastal environmental degradation and enhance the welfare of local communities. Theoretical Contribution/Originality: This study proposes a conceptual framework of Islamic-based accounting as an alternative to the conventional accounting model that tends to be anthropocentric, thereby expanding the discourse on sustainability accounting from an Islamic value-based perspective. Practitioners/Policy Implications: The findings may serve as a foundation for policymakers and practitioners in designing fair and sustainable accounting policies for coastal environmental and economic management based on Islamic ethical principles. Research Limitations/Implications: This study is limited to the local context of Indonesian coastal areas; further research is needed to examine the applicability of the proposed model in different social and economic settings.
Co-Authors Aptasari, Fety Widianti Aptasari, Fety Widianti Aptasari Beverly Evangelista Budiman Budiman Darmansyah, Satria Dhanny Safitri Ely Windarti Hastuti, Ely Windarti Feryansyah Himawan Sutanto, Himawan Jumaedi, Jumaedi Jumaedi, M Jumaedi, M. Kur niawan Maharani Putri, Baiq Krisnina Maniza, Lalu Hendra Mar diah Masrun masrun Muhammad Firmansyah, Muhammad Muhammad Helmi Falah Mujahidi, Khairul Putri, Baiq Krisnina Maharani Selva Selva Subhan Purwadinata, Subhan Sulhan Hadi Wahyunadi Wahyunadi