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Creative accounting from an Islamic perspective: viewed from sadd al dzari’ah concept Istiariani, Irma; Wahyuni, Andi Sri; Amalia, Farah
Journal of Islamic Accounting and Finance Research Vol. 6 No. 1 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.19963

Abstract

Purpose - This study aims to determine how Islamic Perspective views creative accounting practices that have been happening in Indonesia if viewed from the Sadd Al dzari`ah ConceptMethod - The method used in this research is qualitative with a library research approach. The case discussed in this study is creative accounting conducted by many companies in Indonesia, as viewed from the Sadd Al dzari`ah Concept.Result - The results of this study shows that creative accounting practices in many companies in Indonesia are not follow Islamic perspectives if viewed from the Sadd Al dzari`ah Concept.Implication - This research emphasizes that management should always identify all creative accounting techniques to avoid the occurrence of creative accounting.Originality - Similar research related to creative accounting has been conducted. Still, the research about creative accounting has been widely reviewed from the Islam perspective, especially Sadd Al dzari`ah concept, which has never been done. This research contributes to how creative accounting practices are viewed from the Islamic prespective, especially from the Sadd Al dzari`ah concept.
Review of Student Service-Learning Program in the Early Period of the Higher Education System in Indonesia Wahyuni, Andi Sri
ASEAN Journal of Community Engagement Vol. 7, No. 2
Publisher : UI Scholars Hub

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Abstract

This study investigates the early formation and historical development of student service-learning in Indonesia from a global context. Employing a qualitative approach, it utilizes archival research methods for examining the inception of student service- learning, a community empowerment program conducted by the students in the country. It analyzed international documents sourced from Google Books archives, which are available through various online platforms and supplemented by the use of Google Ngram Viewer. The findings indicate that the concept of student service- learning was introduced in Indonesia during the academic year 1971/1972 and adopted by numerous universities before it became mandatory for end-year students starting from 1973 to 1974. This study represents the inaugural archival investigation that revealed that the local community warmly welcomed the arrival of students at the time because their contributions significantly improved societal well-being. Students benefited from direct experiential learning with the community, while the community received assistance and empowerment through resources provided by the universities. Furthermore, the study highlights that in discussions, especially after the establishment of Kuliah Kerja Nyata (KKN) or service-learning as a mandatory program in 1974, numerous documents (eight in 1975 and twelve in 1976) cited KKN as a reference in the international arena. This recognition positions KKN as an exemplary service- learning program on a global scale.