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All Journal AKUNTANSI DEWANTARA Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Al-Kharaj: Journal of Islamic Economic and Business Al-Minhaj JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi Kreatif Indonesia Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomika dan Bisnis
Sahrir
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Mental Value Added and Sharia Value Added: Phenomenological Reflection of the Meaning of Zakat as Altruistic Behavior Sultan; Sahrir; Darwis; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): 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.v7i4.8546

Abstract

This study aims to deeply uncover the meaning of zakat for companies, particularly in the context of zakat as mental value added and as part of the Sharia Value Added (SVA) concept. Departing from an interpretive paradigm with a phenomenological approach, this study examines how business actors interpret zakat not only as a sharia obligation, but also as altruistic behavior that contributes to mental, spiritual, and social well-being. Data were obtained through in-depth interviews, observations, and documentation of company leaders and employees who consistently pay zakat. The results show that zakat is interpreted as a voluntary act of helping others, which brings a sense of joy, pride, and satisfaction to those who do it. Informants feel that zakat functions not only as a distribution of wealth, but also as a means of purifying the soul, strengthening humanitarian values, and forming inner peace. This sense of satisfaction arises from the awareness that some of the wealth owned is the right of others.
The Role of Ethical Belief, Accounting Literacy, and Digital Literacy in Village Financial Management Arif, Ahmil Fauzan; sahrir; Andika Rusli
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23053

Abstract

This study is motivated by the need to strengthen accountable and transparent village financial management. The objective of this research is to examine whether ethical beliefs, accounting literacy, and digital literacy influence village financial management among village officials in North Luwu Regency. A quantitative associative approach was applied. The study involved 120 village officials directly involved in financial management, selected through purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that ethical beliefs and digital literacy significantly affect village financial management, while accounting literacy does not show a significant partial effect. However, simultaneously, the three variables have a significant influence. These findings imply that ethical integrity and digital competence among village officials play a crucial role in improving the quality of village financial management practices.
Co-Authors Abid Andika Rusli Anggra Alfian Angraeni, Viska Annisanisa Arif, Ahmil Fauzan Asriany Aulia Putri Azzahra Darwis Harni Istiqama Asviola Nur Anissah Barim Rahmat Siswannto Riyanti Salmia Sofyan Syamsuddin sultan Syarifuddin Tiara Madani. B Zikra Supri