A Phenomenological Analysis of Islamic Accounting Practices within the Halal Tourism Business Ecosystem: Evidence from Sipare Tourism

Abstract

This study aims to analyze sharia accounting practices in the halal tourism business ecosystem in Sipare Tourism using a phenomenological approach. This study uses a qualitative method with a case study design to understand the experiences and meanings of business actors regarding the application of sharia principles in economic activities. In this study, informants consisted of tourism managers and business actors involved in economic activities in the Sipare Tourism area. Data collection was carried out through observation, in-depth interviews, and documentation. Thematic analysis is a data analysis method consisting of steps such as data reduction, grouping themes, data presentation, and drawing conclusions. The results show that sharia accounting has been implemented simply through financial recording, distinguishing personal and business funds, and applying the principles of honesty, openness, and responsibility in transactions. Tourism managers view sharia accounting as a moral guideline for running their businesses according to Islamic values. However, the implementation of sharia accounting faces challenges because many people do not understand sharia accounting standards, do not receive sufficient training, and the recording system is still done manually. This study contributes to the advancement of sharia accounting in the local halal tourism industry.