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

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Analisis Konsep Laba dalam Akuntansi Syariah: Perspektif Teoritis dan Praktis untuk Praktik Keuangan Berkelanjutan Hasriady Hasriady; Septiani Wulan Purnamasari; 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/kw97w446

Abstract

This study analyzes the concept of profit in Islamic accounting as a multidimensional construct that emphasizes not only financial performance but also values of fairness, ethics, and sustainability in line with the maqashid syariah. A qualitative approach based on literature review was used through a systematic search of academic literature, Islamic accounting standards, and empirical data from Islamic financial institutions to understand the relationship between the concepts of profit, governance, and sustainable finance practices. The results of the study show that strengthening internal controls, integrating Environmental, Social, and Governance (ESG) factors, and increasing sustainable financing play a significant role in shaping a broader and more beneficial definition of profit. Data on asset growth, profits, and sustainable financing portfolios in Islamic banking reinforce the finding that the application of spiritual values can go hand in hand with the achievement of positive economic performance. This study concludes that the concept of Islamic profit must be understood holistically as a reflection of halal activities, fair transactions, and real contributions to social and environmental welfare, thereby supporting sustainable financial practices.
Akuntansi Aset Budaya Songkok Recca: Pengakuan dan Pengungkapan Berbasis Interaksi Simbolik Nilai Bugis Nur Isma Arham; Nur Aipa; Septiani Wulan Purnamasari; 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: 10.65310/3fx1dd60

Abstract

Songkok Recca is a cultural heritage of the Bugis community that embodies historical, social, and symbolic values. However, its recognition and disclosure as a heritage asset have largely emphasized its physical characteristics rather than the cultural values embedded within it. This study aims to analyze the recognition and disclosure of Songkok Recca as a heritage asset through the perspective of symbolic interactionism. The study employs a qualitative interpretative approach using a documentation study method. Data were collected from scholarly journals, books, conference proceedings, and other relevant documents discussing Songkok Recca, Bugis culture, symbolic interactionism, and heritage asset accounting, and were analyzed using qualitative content analysis. The findings indicate that Songkok Recca fulfills the characteristics of a heritage asset because it embodies historical, social, and symbolic values reflected in its recca, thread, and motif elements. The disclosure of Songkok Recca should encompass its historical background, symbolic meanings, cultural philosophy, social functions, and preservation efforts to support transparency, accountability, and the sustainable management of cultural heritage assets.  
Co-Authors Hasriady Hasriady masyhuri masyhuri Muhammad Yamin Nur Aipa Nur Isma Arham