Ivahzada Marella Edgina
Universitas Islam Negeri Syarif Hidayatullah Jakarta

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SISTEM NILAI DALAM PEMBANGUNAN EKONOMI ADIL DAN BERKELANJUTAN: ANALISIS AKSIOLOGI ISLAM Husni Shabri; Ivahzada Marella Edgina; Muhammad Said
Tamwil Vol 8, No 1 (2022)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jtm.v8i1.5852

Abstract

The purpose of this study is to analyze aspects of equitable and sustainable economic development through a system of values with Islamic axiological analysis. The research method uses qualitative methods with data collection techniques using literature studies from various sources in the form of books, journal articles and other documents. The results show that fair, equitable and sustainable economic development has not been able to be realized optimally by the government, development is only concentrated in the city center so that there are still many areas that are categorized as underdeveloped villages, limited facilities and infrastructure in economic activity, educational institutions that do not adequate and the communication network is still difficult. The economic development that has been carried out at this time has not been able to be felt and enjoyed by the entire Indonesian people, only a small number of people enjoy it, so that welfare and justice for all Indonesian people cannot be realized. Zakat and Waqf are financial instruments which are social funds in the Islamic economic system that can be used in alleviating poverty and distributing wealth in realizing equity and justice..
Navigating Accountability and Sustainability in Accounting Through the Lens of Islamic Ethics Ivahzada Marella Edgina; Abdul Hamid
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.318

Abstract

Islamic ethics significantly influences the decision-making processes of accountants, promoting principles of integrity, accountability, and sustainability within financial reporting. This research investigates the importance of Islamic ethical tenets, such as Adl (justice), Sidq (honesty), Amanah (responsibility), and Taqwa (piety), in guiding the professional behavior of accountants. Through a systematic literature review, the study evaluates findings from Scopus-indexed journals and various academic sources to explore the interplay between Islamic ethics, sustainability, and accountability. It highlights prevalent ethical challenges in the accounting field, including financial statement manipulation, insider trading, and conflicts of interest, while also assessing how Islamic ethics can provide solutions to these issues. The results indicate that the integration of Islamic ethics into accounting practices fosters transparency, enhances public trust, and contributes to the sustainability of businesses over the long term. This research underscores the necessity of embedding Islamic ethical principles within accounting regulations, educational frameworks, and professional standards. Additionally, it advocates for further empirical investigations to evaluate the tangible effects of Islamic ethics on corporate governance and financial stability.