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Jurnal Al-Iqtishad
Published by Universitas Islam Negeri Sultan Syarif Kasim Riau
ISSN : 2162547     EISSN : 26568489     DOI : -
Core Subject : Social,
Social Sciences
Jurnal AL-IQTISHAD Print ISSN:0216-2547 | Online ISSN 2656-8489 adalah jurnal yang diterbitkan oleh Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Riau.Artikel yang dipublikasi JURNAL AL-IQTISHAD meliputi hasil penelitian tentang masalah-masalah ekonomi, kebijakan ekonomi yang dikeluarkan oleh pemerintah serta pengaruhnya terhadap perusahaan swasta dan masyarakat dan hal lain yang terkait.JURNAL AL-IQTISHAD diterbitkan dua kali dalam setahun.
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Articles 171 Documents
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THE MEANING OF ASSETS BASED ON LOCAL WISDOM AND RELIGIOSITY: A TRANSCENDENTAL PHENOMENOLOGICAL STUDY Thalib, Mohamad Anwar
Jurnal Al-Iqtishad Vol 21, No 1 (2025): June 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i1.38059

Abstract

This study explores the meaning of assets based on local cultural values and religiosity among university students in Gorontalo. Using an interpretive paradigm with a transcendental phenomenological approach, data were collected through in-depth interviews with selected informants and analyzed using five stages: noema, epoche, noesis, intentional analysis, and eidetic reduction. The findings reveal that assets are not only perceived as material possessions but also encompass social, spiritual, and cultural dimensions. Assets are understood as wealth that benefits others, a medium to help the community, faith in Allah SWT as the most valuable treasure, and the human body and dignity as divine trust. These meanings highlight a broader perspective of assets compared to modern accounting, which tends to emphasize material aspects. Theoretical implications of this research lie in expanding the conceptual framework of accounting by integrating social, cultural, and religious dimensions into the understanding of assets, thereby contributing to the development of a more holistic and humanistic accounting discourse. Practical implications show that non-material assets such as faith, solidarity, and dignity can serve as the basis for decision-making in personal finance, social participation, and organizational practices. This study emphasizes that accounting should not be limited to economic gain but also oriented toward social usefulness, cultural preservation, and spiritual accountability. 

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