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All Journal Formosa Journal of Science and Technology (FJST) Jurnal Wicara Desa
Kurniawan, Lalu Martahadi Trisna
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : Formosa Journal of Science and Technology (FJST)

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Interpreting Strategic Costing Management Based on the Awareness of Muslim Entrepreneurs: A Phenomenological Study Kurniawan, Lalu Martahadi Trisna; Sokarina, Ayudia
Formosa Journal of Science and Technology Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i10.11727

Abstract

This study aims to understand the implementation of strategic costing in alignment with Islamic values among Muslim entrepreneurs. Muslim entrepreneurs who pursue Falah business goals—achieving social, economic, and spiritual well-being—must possess a deep awareness of Islamic values that reflect ethical practices in their business operations. This research uses a phenomenological approach as its methodology. Data collection was carried out through interviews with Muslim entrepreneurs in Mataram City. The findings reveal that the application of Islamic concepts in current business practices is still lacking. Therefore, as one of the regions in Indonesia with a Muslim majority, it is important to explore how Muslim entrepreneurs in Mataram City implement contemporary strategic costing in accordance with Islamic business values.
Co-Authors Ariyanto, Nova Ayudia Sokarina Erdianti, Baiq Nona Hery Haryanto Hidayatullah, Sarif Miftahul Jannah Nazila, Dian Pebriani, Dwi Amrina Pitriana, Dewi Putriana, Intan Samudra, Gusti Bagus Aril Baghiz