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All Journal Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha
Sulastiningsih , Sulastiningsih
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Economics, Econometrics & Finance

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Journal : Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha

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ISLAMIC SPIRITUAL PERSPECTIVE: CHANGE MANAGEMENT FOR MICRO, SMALL AND MEDIUM ENTERPRISES Wikaningtyas, Suci Utami; Sulastiningsih , Sulastiningsih; Maududi, Arsyilala Al Maududi; Larasshati, Kinanthi
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 2 No 1 (2023): Prosiding Seminar International dan Call Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v2i1.914

Abstract

Micro, Small, and Medium Enterprises (MSMEs) operating in Indonesia are confronted with significant challenges arising from the dynamic landscape, particularly in relation to technology advancements. Therefore, it is imperative for MSME players to implement Kubler-Ross change management. The employed research methodology entails the utilization of descriptive qualitative analysis. Based on empirical data, it is evident that certain actors within the MSME sector are currently experiencing states of ill-being, characterized by emotions such as shock, denial, frustration, and depression. In order to ensure their survival, players in the Micro, Small, and Medium Enterprises (MSMEs) have to undergo a transformation towards achieving well-being, namely through the process of integration, which necessitates the implementation of various strategies for change. However, considering the population of Indonesia, about 90 per cent of which is Muslim, change management in Islamic spiritual perspective is the most suitable to be utilized.
BASIC CONCEPTS OF ACCOUNTING IN ISLAMIC PERSPECTIVE Hasina , Tazkiya; Sulastiningsih , Sulastiningsih; Mada, Puteh-o
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 2 No 1 (2023): Prosiding Seminar International dan Call Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v2i1.916

Abstract

The current form of conventional accounting has been influenced and shaped by the prevailing value system present in Western civilization. Hence, it is indisputable that the conceptual framework employed as the foundation for formulating and advancing accounting rules exhibits a bias towards specific interest groups. Can the conceptual framework be used to accounting practices based on Sharia principles? This research posits that Islam possesses distinct values that diverge from the prevailing ideals that underpin the establishment and advancement of traditional accounting practices. Hence, it is imperative to critically evaluate the utilization of Western accounting in its current state. This paper presents a comprehensive examination of the conceptual framework of conventional accounting, while also discussing the conceptual framework of financial reporting from an Islamic standpoint. This discussion encompasses the notion of responsibility as it pertains to financial statements, the underlying objectives of financial statements, the qualitative attributes of information contained therein, and the constituent elements comprising financial statements. This composition is grounded in the use of logical reasoning derived from the primary source of Islamic jurisprudence, specifically the Qur'an.
Co-Authors Hasina , Tazkiya Larasshati, Kinanthi Mada, Puteh-o Maududi, Arsyilala Al Maududi Wikaningtyas, Suci Utami