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All Journal Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement
Andi Devtriana Alya Nabila
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Analisis Konseptual Implementasi Akuntansi Syariah terhadap Keberlanjutan, Etika, dan Kepercayaan dalam Pelaporan Keuangan Andinah Alfia Azzahra; Andi Devtriana Alya Nabila; 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: 10.65310/1w9h3536

Abstract

This study presents a conceptual analysis of the implementation of Sharia accounting and its contributions to sustainability, ethics, and trust in financial reporting. The significant growth of the Islamic finance industry in Indonesia, with total Sharia banking assets reaching IDR 892 trillion in 2023, underscores the urgency of adopting transparent reporting systems grounded in Islamic value principles. The study integrates literature on fundamental Sharia accounting principles, social responsibility, and ethical governance to examine the relationship between Sharia-compliant reporting and the enhancement of stakeholder trust. A qualitative descriptive approach through literature review is employed to map how principles of justice, integrity (amanah), and accountability strengthen the reliability of financial statements while promoting the sustainability of Sharia financial institutions. The findings indicate that Sharia accounting has the potential to serve as a reporting framework that not only meets professional standards but also internalizes moral and spiritual values, thereby reinforcing public trust and supporting a sustainable Islamic financial ecosystem.
Anomali Perlakuan Akuntansi atas Nilai Aset Budaya: Studi Kasus Goa Janji Kabupaten Bone Nurfadilah Rahmadani; Zaskia Asmiranda; Widia Natasya; Andi Devtriana Alya Nabila; Salwa Salwa; Muhammad Yamin
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: 10.65310/6ec0q262

Abstract

Heritage assets possess unique characteristics because they embody historical, cultural, and social values that cannot be fully represented through monetary-based accounting approaches. This study aims to analyze the anomaly in the accounting treatment of heritage asset values through a case study of Goa Janji in Bone Regency. The research employed a qualitative approach using a case study method. Data were collected through observation, semi-structured interviews, and documentation, and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that Goa Janji meets the characteristics of a heritage asset and qualifies for recognition as a government asset under the Government Accounting Standards because it is controlled by the local government and provides service potential to the public. However, an anomaly was identified in the measurement aspect due to the absence of historical cost, the lack of an active market, and the dominance of historical, cultural, and social identity values that cannot be measured reliably. The study concludes that the disclosure of heritage assets should be complemented by narrative information in the Notes to the Financial Statements to provide a more comprehensive representation of their cultural value.  
Co-Authors Andinah Alfia Azzahra masyhuri masyhuri Muhammad Yamin Nurfadilah Rahmadani Salwa Salwa Widia Natasya Zaskia Asmiranda