Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business
Syarifuddin
Universitas Hasanuddin
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
From the World of Numbers to the World of Meaning: Husserl's Phenomenological Study of the Spiritual Consciousness of Accounting Students Salsabila Adi Ahsan; Alimuddin; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.11055

Abstract

This research explores lived experience and the meaning of spiritual values of final semester students of the Accounting Study Program, University of West Sulawesi. Using Edmund Husserl's phenomenological method, this qualitative research involved six informants of S1 Accounting students in semesters 7–8 who were selected through purposive sampling. Data were collected through semi-structured in-depth interviews and analyzed through époché stages, eidetic reduction, and Husserlian intentional analysis. From the analysis process, five essential themes were found: (1) the transformation of students' awareness of accounting from technical understanding to moral and social responsibility; (2) spiritual values as "internal supervisors" of professional ethics; (3) the gap between theoretical ethical education and the formation of real character; (4) dual accountability vertical (to God and conscience) and horizontal (to stakeholders); and (5) aspirations to integrate spiritual values in the accounting curriculum. The findings show that spiritual values are not just a complement in accounting education, but rather a fundamental layer of the formation of the professional identity of accountants
Accounting for Micro and Small Entrepreneurs and Medium (MSMEs) adriyana nuryadin; Alimuddin; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.11130

Abstract

This research aims to explore and understand the meaning of accounting from the perspective of MSME entrepreneurs. So far, accounting has often been imposed as a standard-based formal practice (SAK EMKM) which is often rejected or not applied by MSME actors. This research uses a qualitative approach to explore and understand the meaning of accounting from the perspective of MSME actors. Data were obtained through in-depth interviews, observations, and documentation of purposively selected informants. All transcribed interview results are then processed and analyzed using NVivo software. Data analysis is carried out in stages through the process of coding, theme identification, and data visualization using the Word Cloud feature to obtain an overview of the most dominant words, concepts, and meanings in MSMEs' understanding of accounting. The results of the study show that MSME actors interpret accounting and bookkeeping practically as a recording and business financial management activity. Based on Word Cloud analysis, this meaning consistently focuses on daily transaction activities, such as recording income, expenses, purchases, and sales that occur in business operations. The findings of this study are expected to contribute to the development of behavioral accounting literature and become a consideration for regulators in formulating policies that are more relevant to the local context of MSMEs.
Teller Motivation and Ethical Dilemmas: An Interpretative Phenomenological Analysis of Whistleblowing in the Banking Industry Andi Nurrahma Gaffar; Alimuddin; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.11259

Abstract

Bank tellers face a high risk of fraud because they deal directly with physical cash, both as possible offenders and as bystanders to fraud. This study aims to dig into the motivation and ethical dilemmas of tellers using an interpretative phenomenological analysis of whistleblowing in the banking industry. This study uses a qualitative approach with the Interpretative Phenomenological Analysis (IPA) method developed by Jonathan A. Smith (1996). For participants and sampling, the study used purposive sampling to select an informant based on set criteria. There was one informant, namely a person who once worked as a teller at a private bank in South Sulawesi and had acted as a whistleblower. This case is highly unique and rare, and it forms a single case IPA study. For data collection and analysis, the data were gathered through semi-structured in-depth interviews This study produced four conclusions, among them that whistleblowing motivation among bank tellers is multidimensional and cannot be reduced to a single motive. Second, religiosity and transcendental values play a crucial role in resolving ethical dilemmas. Third, psychological resilience that is shaped by a sociocultural background, combined with the belief that sustenance is arranged by God, was shown to effectively moderate the perceived risk of retaliation, so that the threat of institutional sanctions did not become a real barrier to the decision to report. Fourth, formal control mechanisms such as dual control and dual custody, although important, are not enough to prevent fraud committed by individuals with high authority and planned intent.
Co-Authors adriyana nuryadin Alimuddin Andi Nurrahma Gaffar Salsabila Adi Ahsan