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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat GUYUB: Journal of Community Engagement Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Islamic Banking and Finance Jurnal Akuntansi dan Keuangan Syariah Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Sujud: Jurnal Agama, Sosial dan Budaya Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Prosperia: Journal of Economic Development, Accounting, and Global Markets Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
masyhuri masyhuri
Institut Agama Islam Negeri Bone
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Analisis Konsep Harta dalam Akuntansi Syariah Berbasis Kepemilikan, Etika Pengelolaan, dan Tanggung Jawab Sosial Islam Ameliya Saputri; Nur Ain; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: 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/cjkr8m36

Abstract

The concept of wealth has a central position in Islamic accounting because it not only represents economic assets but also a trust that contains moral, social, and spiritual dimensions. This article aims to analyze the concept of wealth in Islamic accounting by emphasizing the integration of three main pillars, namely ownership, management ethics, and Islamic social responsibility. This study uses a descriptive qualitative approach based on a literature review of muamalah fiqh, Islamic economics, Islamic accounting standards (AAOIFI and PSAK Syariah), as well as classical and contemporary scientific articles. The results of the study show that ownership of wealth in Islam is relative and functional, where humans act as managers (khalifah), while absolute ownership belongs to Allah SWT. This concept requires the management of wealth based on sharia ethics, such as trust, honesty, justice, transparency, and avoidance of usury, gharar, and maysir practices. In addition, Islamic social responsibility is an inherent element in the concept of wealth, which is manifested through the obligations of zakat, infaq, sadaqah, waqf, and social disclosure based on Islamic Social Reporting (ISR). The findings of this study confirm that sharia accounting is not solely oriented towards achieving material profits, but is directed towards achieving benefits, blessings, and accountability to Allah SWT and society.
Peran Kode Etik Syariah dalam Memitigasi Resiko Fraud di Tengah Percepatan Digitalisasi Lembaga Keuangan Syariah Indonesia Resky Amalia; Widia Natasya; Masyhuri Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/55pntx91

Abstract

The digitization of Indonesian Islamic financial institutions presents opportunities for efficiency while increasing the risk of complex fraud. This study aims to analyze the role of the Sharia code of ethics in mitigating fraud risk in the era of digital transformation. The research method is descriptive qualitative with a literature study of previous research, official reports, and academic studies, which are analyzed to assess the effectiveness of the code of ethics as an instrument for fraud prevention. The results show that the internalization of Islamic codes of ethics through training, Sharia-based audits, and strengthening organizational culture significantly reduces the risk of internal and external irregularities. The integration of regulation, technology, and leadership supports the effectiveness of mitigation strategies, while customer education and digital monitoring strengthen service transparency. The Sharia code of ethics serves as a normative guideline and strategic instrument that can bring ethical, secure, and reliable governance to Sharia financial institutions. These findings emphasize the importance of a holistic approach to maintaining operational integrity amid the acceleration of digitalization.
Dilema Peran Digitalisasi Sistem Akuntansi terhadap Kualitas Laporan Keuangan: Antara Peningkatan Akurasi dan Risiko Kesalahan Sistemik Nurawalia Pratiwi; Masyhuri Masyhuri
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: 10.65310/99qvax79

Abstract

The digitalization of accounting systems has transformed financial management and reporting processes through the adoption of integrated information technology. This study aims to analyze the dilemma of accounting system digitalization on the quality of financial reporting, particularly the balance between improving information accuracy and the risk of systemic errors. The study employs a qualitative approach using a library research method by critically analyzing scientific journals, academic books, financial reporting standards, and other relevant publications. The findings indicate that digitalization enhances efficiency, timeliness, consistency, and the accuracy of financial reporting through automation and data integration. On the other hand, the high level of system integration increases the potential for systemic errors caused by input inaccuracies, system configuration failures, technological disruptions, and weak internal controls. The quality of financial reporting is influenced by an organization's ability to integrate technology, strengthen users' digital competencies, and implement effective internal controls to minimize systemic risks while optimizing the benefits of digital transformation.
Evaluation Of Profit Sharing Of Mukhabarah Contracts Based On Sharia Accounting Principles In Waempubbu Village, Amali District Bone Nirwana Nirwana; Hartas Hasbi; Masyhuri Masyhuri
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 5 No. 1 (2026): Volume 5 Nomor 1 Tahun 2026
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69768/ji.v5i1.260

Abstract

This study aims to evaluate the practice of profit sharing of mukhabarah contracts based on the principles of sharia accounting in the agricultural sector in Waempubbu Village, Amali District, Bone Regency. The focus of the research is directed at the mechanism for implementing profit sharing and its level of conformity with the principles of justice, honesty, transparency, and accountability in Shariah accounting. This study uses a descriptive qualitative approach with the type of field research. Data was obtained through interviews, observations, and documentation, then analyzed using the stages of data reduction, data presentation, and conclusions drawn. The results of the study showed that the implementation of the mukhabarah contract was carried out based on a verbal agreement between the landowner and the cultivator without a written agreement or formal recording. In practice, the landowner provides agricultural land, while the cultivator is responsible for the management until the harvest period, with a yield-sharing system according to the initial agreement. These practices have reflected the principles of fairness and honesty, but have not fully met the principles of transparency and accountability due to the absence of systematic recording of costs and results. Therefore, the implementation of simple recording and increased understanding of the principles of Sharia accounting are needed to realize a more transparent, fair, and accountable profit-sharing system.
Co-Authors A. Amarsyah A. Nurul Qalbi A. Syalfana Muthia Reski Amelia Putri Ade Meilisyah Agus Setiawan Ahmad Afreza Bahri Ahmad Dzaky Djiloi Ahmad Fadhil Ahmad Resky Akbar Aprian H Akmal Akmal Alamsyah Alamsyah Alfiah Alfiah Ameliya Saputri Andi Anugrah Tegar Pratama Andi Devtriana Alya Nabila Andi Kamilah Zahra Andi Rezky Adzarani T Andi Tahir Andinah Alfia Azzahra Anggun Suryani Hasmal Annisa Annisa Armach Dwy Syahbani Aryandi Aryandi Atika Syahra Aulia Ramadani Aulia Ratu Ayu Cahyani Azkiah Bafdah Chaeril Akbar Devina Samantha Dhea Artika Dwi Arieska Efa Fadillah Elis Oktaviani Eny Nasriani Arham Eslam Amir Mohammed Abdelrahman Eva Arifah Evi Irawati Aisya. A Fadil Maulana Fahmi Andika Fajri Auliah Salsabila Fatmawati Fatmawati Febri Andany Ferdiansyah Ferdiansyah Fetti Fera Fika Andriana Filna Firani Fitrah Riza Pertiwi Fitrah Sakinah Gading Rayhan Al-Ikbar Hartas Hasbi Hasriady Hasriady Imma Imma Isma Dina Jawziyah Khaerullah Karmila Karmila Kurniati Kurniati Lisa Susilah Roi Ratnam Lola Ramadhani Madinatul Munawwarah Marwah Marwah Mawaddah Mawaddah Muammar Hasri Muh Hamzah Muh. Az’har Muh. Rijal Muhammad Abrar Muhammad Anugrah Nailah Airin Nur Fadillah Naysilla Difya Febrianti Nesa Usdayanti Nindi Astuti Nindi Nirwana Nirwana Nur Afinah Syakilah Nur Ain Nur Aipa Nur Akifa Akifa Nur Aliyah Rahma Saleh Nur Aziza Nur Aznisyah Nur Fadila Salju Nur Hikmah Nur Isma Arham nur syarinah Nuraini Nuraini Nuranjani Nuranjani Nurawalia Pratiwi Nurfadilah Rahmadani Nurfatina Dilla Nurmala Nurmala Nurtang Nurtang Nurul Aghnia Syahdina Nurul Annisa Peri Peri Putri Ameliah Radyatul Adawiyah Rais Abrar Syam Resky Amalia Riri Sundari Riski Fadilah Rohana Rohana Roy Sakti Prasetya Sahrul Ramadhan Salwa Salwa Samihah Ulvah Sari Rahayu Septiani Wulan Purnamasari Siska Asriana Sitti Hardianti Sitti Nur Syafika St Amirah Hasbir Sukmawati Sukmawati Syahru Ramadan Taufikurahman Taufikurahman Tia Permatasari Tiara Eka Prastiwi Tri Aryana Ulfa Sari Wafia Tamara Wahyu Ardiman Widia Natasya Zaskia Asmiranda