Cultural Application of Accounting and Economic Systems: An Islamic Perspective

Endah Susilowati (1) , Erna Sulistyowati (2) , Diyah Pujiati (3) , Sari Andayani (4) , Wandah Nur Aliyyah (5)
(1) Accounting Department, Universitas Pembangunan Nasional "Veteran", East Java, , Indonesia
(2) Accounting Department, Universitas Pembangunan Nasional "Veteran", East Java , Indonesia
(3) Accounting Department, Universitas Hayam Wuruk Perbanas Surabaya, East Java , Indonesia
(4) Accounting Department, Universitas Pembangunan Nasional "Veteran", East Java , Indonesia
(5) Accounting Department, Universitas Pembangunan Nasional "Veteran", East Java , Indonesia


The spirit of Islamic economics has recently developed in Indonesia, which is the context of this study evaluating the culture of using conventional accounting and economic systems. The objective of this study is to determine how the Islamic economy applies mainstream accounting and financial systems culturally. Our study explored the applicability of standard accounting and economic systems from an Islamic perspective. Initially, we gathered data on accounting information systems and Islamic Sharia from journals, conferences, books, and other relevant sources. Then, we used a comprehensive evaluation and interpretation coding system to acquire pertinent information to answer the project's concerns. We scoured Google Books, Taylor & Francis, Sage Publications, Elsevier, and other domestic scientific publications for information on the assessment and interpretation coding factors. The Islamic Sharia economic system is a system or mechanism that is regulated according to Islamic Sharia law, for example, in regulating business activities, classifying data, summarizing data, preparing reports, and analyzing finances and businesses using principles and rules that are derived from the Qur'an, hadith, and the understanding of scholars in order to realize a just and equitable society.

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Endah Susilowati (Primary Contact)
Erna Sulistyowati
Diyah Pujiati
Sari Andayani
Wandah Nur Aliyyah
Susilowati, E., Sulistyowati, E., Pujiati, D., Andayani, S., & Aliyyah, W. N. (2023). Cultural Application of Accounting and Economic Systems: An Islamic Perspective. Journal of Intercultural Communication, 23(2), 66–74.

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