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All Journal Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling
Abd Majid, M Shabri
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Economics, Econometrics & Finance Education Physics Social Sciences

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A Systematic Literature Review: Muslim Friendly Tourism Based on Hepta Helix Soehardi, Dwi Vita Lestari; Soemitra, Andri; Abd Majid, M Shabri
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 6 No. 1 (2025): OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

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Abstract

Muslim-friendly tourism has emerged as a rapidly growing segment in the global tourism industry, driven by the increasing number of Muslim travelers seeking services that align with Islamic values. However, the development of this sector still faces fragmented coordination among stakeholders and the lack of a comprehensive collaborative framework. This study aims to review and map the scientific literature on the development of Muslim-friendly tourism using a Systematic Literature Review (SLR) approach and to analyze the integration of the Hepta Helix model in its management practices. The Hepta Helix model involves seven key stakeholders—government, academia, business actors, community, media, non-governmental organizations (NGOs), and technology—as strategic elements in shaping an inclusive and sustainable halal tourism ecosystem. This study examines articles published between 2021 and 2024, sourced from databases such as Scopus, Google Scholar, and ERIC, using keywords including “Muslim-friendly tourism,” “halal tourism,” and “Hepta Helix.” The findings indicate that most studies remain focused on conceptual aspects and basic halal tourism services, while collaborative integration among actors within the Hepta Helix framework is still rarely discussed explicitly. These results highlight an urgent need for strengthened cross-sector coordination, supportive regulation, and the utilization of digital technology to enhance the competitiveness of halal tourism at both local and global levels. This study is expected to contribute to the development of more integrative policy and research directions in the field of Islamic value-based tourism studies.  
Implementation of Islamic Accounting in Supporting Islamic Economic Principles: A Systematic Literature Review (SLR) Mahyudin, Mahyudin; Sugianto, Sugianto; Abd Majid, M Shabri
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 3, No 2 (2025): Agustus 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v3i2.6675

Abstract

This study aims to examine the implementation of Islamic accounting in supporting the principles of Islamic economics through the Systematic Literature Review (SLR) method of 10 SINTA 1 journals indexed by Scopus for the 2019-2024 period. The main focus of this study is to identify the most dominant principles of Islamic economics, evaluate Islamic accounting practices in various sectors, and map challenges and formulate strategic recommendations for strengthening these practices. The results show that the principles of the prohibition of usury, gharar, justice ('adl), transparency, trustworthiness, and profit and loss sharing mechanisms are the main foundations of the Islamic accounting system. The implementation of Islamic accounting is not only limited to Islamic financial institutions, but also extends to the fintech sector, microfinance, agriculture, halal industry, and social finance such as zakat and waqf. However, the integration of sharia values in accounting practices still faces structural and technical challenges, such as incompatibility with conventional accounting standards (IFRS), limited human resources, low sharia literacy, and lack of sharia ESG-based reporting indicators and regulations. This study recommends harmonization of global standards between AAOIFI, Sharia PSAK, and IFRS, provision of fiscal incentives, strengthening the capacity of green-sharia accountants, and integration of Islamic social institutions in the national financial reporting system and SDGs. The findings of this study are expected to provide theoretical and practical contributions in building a fair, transparent, and sustainable Islamic accounting ecosystem in accordance with maqashid al-syari'ah.
Co-Authors Andri Soemitra Mahyudin Mahyudin Soehardi, Dwi Vita Lestari Sugianto Sugianto