Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Buletin Poltanesa
Icha Mustamin
Politeknik Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Buletin Poltanesa

 1 
Between Logic of Blessing and Accounting Rationality: Financial Reporting Formalization Process in a Sharia Property Developer Icha Mustamin; Alimuddin; Darwis Said
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3607

Abstract

This research explores the meaning of accountability and the fundamental challenges arising during the transition from a manual reporting system to a formal accounting system in a non-bank Islamic property developer. Utilizing a qualitative approach with an in-depth design, the researcher served as a participant-observer for over five months at PT. Pandawa Lima Development in South Sulawesi. Data collection involved triangulation of semi-structured interviews, participant observations, and document analysis to ensure validity. The findings identify the existence of a "logic of blessing" as the dominant rationality replacing conventional market logic, manifested in the owner's migration story and the company's ability to survive three years without sales, interpreted as divine help. The formalization challenge was not merely technical but an intensive sense-making process to translate intuition-based practices into an inflexible account code structure. The study highlights that accounting formalization in this context is a negotiation between spiritual values and technical rigidity. This research contributes to the literature by providing bottom-up empirical data on accounting practices in non-banking Islamic entities and offers practical insights for integrating spiritual values into formal reporting systems without eroding the organization's unique ethos.  
Co-Authors Alimuddin Darwis Said