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All Journal Ascendia: Journal of Economic and Business Advancement Prosperia: Journal of Economic Development, Accounting, and Global Markets
Muhammad Abrar
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.
Phenomenology-Based Accounting for Cultural Heritage Assets: Interpreting the Economic and Cultural Value of the Tokko Garment Muhammad Abrar; Muhammad Yamin; Evi Irawati Aisya.A; A.Syalfana Muthia Reski Amelia Putri
Prosperia: Journal of Economic Development, Accounting, and Global Markets Vol. 1 No. 3 (2026): : August: Prosperia: Journal of Economic Development, Accounting, and Global Ma
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/57409712

Abstract

This study explores the lived experiences of cultural actors regarding the Tokko garment in Bone Regency, South Sulawesi, employing a qualitative phenomenological approach to examine its multi-dimensional value and reporting practices. Traditional figures, garment artisans, and community members reveal that the garment encapsulates deep historical lineage, philosophical chromatic symbolism, social solidarity, spiritual sanctity, and economic utility. Findings indicate that conventional monetary valuation fails to capture these intangible heritage attributes, creating significant reporting anomalies within institutional accounting systems. To resolve this limitation, the research proposes a comprehensive recognition and disclosure framework that accommodates non-monetary values through detailed narrative disclosures of provenance, symbolic meanings, physical conditions, and preservation efforts. Ultimately, this integration of phenomenology and cultural accounting bridges financial governance with indigenous heritage preservation, providing a robust model for reporting culturally significant assets.
Co-Authors A.Syalfana Muthia Reski Amelia Putri Evi Irawati Aisya.A masyhuri masyhuri Muhammad Yamin Riski Fadilah