Mali’ Siparappe Tallang Sipahua-Based Good Amil Governance in Realizing Quality Sharia Financial Reports

Abstract

This study aims to analyze the application of the principles of Shariah Enterprise Theory (SET) in corporate accounting practices as a form of accountability that is not only oriented towards owners, but also towards Allah SWT, humans, and the environment. Based on the concept of enterprise theory, accounting is seen as having a role in creating social welfare and maintaining environmental sustainability. SET places Allah as the highest source of trust, while humans act as khalifatullah fil ardh (vicegerents) tasked with managing and distributing resources in accordance with sharia principles. Thus, corporate accountability encompasses a vertical dimension to God and a horizontal dimension to society and nature. The results of the study indicate that the application of SET encourages companies to not only pursue financial profits, but also to realize justice, balance, and welfare as a whole.