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All Journal Ascendia: Journal of Economic and Business Advancement LEMBAH: Jurnal Pengabdian Masyarakat
Nur Hikmah
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Makna Harta Sebagai Nilai Ekonomi dan Amanah: Analisis Konseptual dalam Akuntansi Syariah Ulfa Sari; Rohana Rohana; Nur Hikmah; 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: 10.65310/550pw382

Abstract

This study explores the meaning of wealth within Islamic accounting by integrating classical and contemporary perspectives to construct a comprehensive conceptual understanding that reflects its economic and moral dimensions. Wealth in Islamic epistemology is positioned not merely as a material asset but as a trust (amanah) that obligates ethical responsibility in its acquisition, management, and distribution. Using a qualitative literature-based approach, this study analyzes authoritative Islamic economic and accounting sources to map the spiritual, social, economic, and accountability values embedded in wealth. The findings reveal that Islamic accounting must extend beyond conventional asset measurement by incorporating dimensions of halal sources, equitable distribution, moral accountability, and societal welfare. Wealth functions not only as an economic instrument but also as a means to uphold justice, prevent inequality, and support public prosperity in accordance with maqasid al-shariah. This conceptual review highlights that the integration of ethical and economic values is essential for strengthening the theoretical foundation of Islamic accounting and ensuring that financial reporting practices remain aligned with the principles of amanah and social responsibility.
EFEKTIVITAS METODE BELAJAR SAMBIL BERMAIN DALAM MENINGKATKAN KESADARAN KEBERSIHAN LINGKUNGAN ANAK PINGGIRAN Nurul Faikah; Nur Hikmah; Mus Muliadi; Qudratullah Qudratullah
LEMBAH: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2025): LEMBAH: Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Ilmu Administrasi Panca Marga Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pendidikan yang tidak menarik dan tidak diterima seringkali menjadi penyebab masalah kebersihan lingkungan di kalangan anak-anak di pinggiran. Tujuan penelitian ini adalah untuk mengetahui seberapa efektif program seperti "Berdakwah Melalui Games", contohnya, dalam meningkatkan kesadaran anak-anak pinggiran akan kebersihan lingkungan dan bagaimana mereka menjaganya. Penelitian ini dilakukan secara kualitatif melalui studi kasus. Pendekatan bermain (belajar dengan bermain), diskusi interaktif, dan pemahaman agama tentang kebersihan adalah fokus dari pendekatan komunikasi yang digunakan. Hasil kegiatan menunjukkan bahwa komunikasi yang memanfaatkan media visual, permainan, dan bahasa sederhana berhasil mengatasi kesulitan literasi dan menciptakan lingkungan belajar yang menyenangkan. Ini memungkinkan anak-anak untuk secara efektif menyampaikan dan menginternalisasi pesan kebersihan.
Co-Authors masyhuri masyhuri Mus Muliadi Nurul Faikah Qudratullah, Qudratullah Rohana Rohana Ulfa Sari