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All Journal Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement
Riski Fadilah
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Harta sebagai Amanah dalam Akuntansi Syariah: Implikasi Konseptual terhadap Pengakuan, Pengukuran, dan Pengungkapan Nilai Riski Fadilah; Muhammad Abrar; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/yg8rcj81

Abstract

This study discusses assets as a trust in Islamic accounting and its implications for the recognition, measurement, and disclosure of asset values. In Islamic tradition, assets are not merely the property of individuals, but rather a trust that must be managed responsibly for the benefit of the community, so that Islamic accounting requires a different conceptual approach from conventional accounting. This study uses a descriptive qualitative approach with literature review and conceptual analysis, examining primary and secondary literature related to the principles of trust, ownership, and sharia reporting practices. The results of the study show that asset recognition must consider normative ownership and social functions, asset measurement needs to integrate financial dimensions and social benefits, while the disclosure of trust asset values is still low, as seen in waqf institutions, where only 2.08% publish financial reports. In conclusion, sharia accounting serves as an instrument of transparency and accountability that combines economic, ethical, and social values, so that assets can be managed fairly and responsibly in accordance with sharia principles.
Inkuiri Aksiologi Goa Janci sebagai Aset Budaya: Strategi Penciptaan Nilai Ekonomi Berbasis Warisan Budaya Hasriady Hasriady; Muhammad Yamin; Sapda Mardalena; Riski Fadilah
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/r3ep7491

Abstract

Goa Janci is a local cultural asset with historical and cultural values, yet studies exploring the axiological values reflected in community experiences in treating it as a cultural asset remain limited. This study aims to analyze the axiological values reflected in community experiences and to explain the meaning of Goa Janci as a cultural asset from the community’s perspective through an inquiry approach. This research employs a descriptive qualitative method with data collected through observations, interviews, and relevant literature studies. The findings reveal that Goa Janci embodies axiological values including preservation, responsibility, mutual cooperation, education, cultural identity, and respect for ancestral heritage. Goa Janci is also interpreted as a source of local cultural learning, a symbol of community identity, and a medium for strengthening social relations. These findings highlight the importance of collaboration among communities, governments, and educational institutions in maintaining cultural values and developing cultural assets sustainably.
Co-Authors Hasriady Hasriady masyhuri masyhuri Muhammad Abrar Muhammad Yamin Sapda Mardalena