Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal ASET (Akuntansi Riset) JIFA (Journal of Islamic Finance and Accounting)
Nor Aishah Mohd Ali
Universiti Teknologi MARA
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Problems and Challenges of the Internship Program during the pandemic Covid-19: The perspective of Accounting Student in Indonesia Mimin Widaningsih; Elis Mediawati; Nor Aishah Mohd Ali; Rozaiha Ab. Majid; Salina Abdullah
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.44483

Abstract

This study aims to find out the problems and challenges faced by accounting students who carried out internship programs during the Covid-19 pandemic and find solutions to the problems faced. The survey was conducted by distributing questionnaires to 92 accounting students who carried out internship programs in Indonesia. Problems and challenges faced by accounting students carrying out internship programs during the COVID-19 pandemic, including difficulty communicating with colleagues or other staff, experiencing lack of social interaction with supervisors, inadequate infrastructure, difficulty focusing on work due to family commitments, as well as challenges in carrying out tasks assigned by supervisors due to poor internet connection. As one solution that can be implemented is to carry out a mixed internship program.This research was conducted on students majoring in accounting and because research on perceptions would allow for a subjective explanation. This research provides input to students, educational institutions, alumni, professional association institutions, and partner institutions to improve the quality of internships in the accounting department. This research was conducted on accounting students who carried out internships during the COVID-19 pandemic.
The ecological legacy of Ngayu Ayu: Bridging indigenous wisdom, Islamic accountability, and sustainability Bayu Tri Cahya; Muhammad Qoes Atieq; Jadzil Baihaqi; Nor Aishah Mohd Ali
JIFA (Journal of Islamic Finance and Accounting) Vol. 9 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v9i1.12846

Abstract

The Ngayu Ayu ritual represents an indigenous socio-cultural institution that embodies Islamic values of gratitude (shukr), stewardship (khalifah), and collective responsibility in managing natural resources. Beyond its cultural significance, the ritual provides insights into how local communities integrate religious values, environmental ethics, and socio-economic sustainability. This study examines the Ngayu Ayu tradition among the Sasak community in Sembalun, Lombok, to explore how Islamic values and local wisdom contribute to sustainable community development from the perspective of Islamic accountability and sustainability. Using an ethnomethodological approach, data were collected through in-depth interviews with traditional leaders, religious leaders, village elders, and community members. The findings reveal three interrelated dimensions. First, Ngayu Ayu serves as a manifestation of Islamic faith and gratitude to Allah for the blessings of nature, expressed through communal worship, buffalo sacrifice, and collective prayers that reinforce environmental stewardship and social solidarity. Second, the ritual functions as a mechanism for preserving social cohesion, strengthening mutual cooperation, and fostering collective responsibility for safeguarding natural resources. Third, the growing commercialization of the tradition through tourism creates challenges in maintaining its sacred values and balancing economic opportunities with religious and cultural integrity. From an Islamic accounting perspective, these findings demonstrate that accountability extends beyond financial reporting to encompass moral, social, and environmental responsibilities (amanah) toward Allah, society, and nature. The study contributes to the growing literature on Islamic accounting and sustainability by illustrating how indigenous religious traditions provide ethical foundations for accountability, environmental stewardship, and sustainable socio-economic development.
Co-Authors Bayu Tri Cahya Elis Mediawati, Elis Jadzil Baihaqi Muhammad Qoes Atieq Rozaiha Ab. Majid Salina Abdullah Widaningsih, Mimin