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Unraveling Islamic Social Finance Accounting Research: Bibliometric Analysis and Systematic Literature Review (SLR) Lisnaeni, Lisnaeni; Handoko, Luqman Hakim; Lubis, Ahmad Tarmizi
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 2, Oktober (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i2.552

Abstract

This study aims to unravel Islamic social finance accounting research. The research method uses bibliometrics and SLR. The data type used is secondary data from 98 articles indexed by Scopus. Data is visualized using VOSViewer. The results show that the research distribution began in 1995. The peak of publication will be in 2021, with 15 publications. The most popular writer is Masruki R. with his 5 articles. The Journal of Islamic Accounting and Business Research is the most productive and popular journal, with 9 published articles and 149 citations. Malaysia is the most productive and most popular country, with 49 articles and 406 citations. The most popular author is Zaid O. A., with 77 citations. The most popular article, which gets 49 citations, written by Yalya H.E., discusses changes in the accounting and accountability of Sultan Sulaiman's waqf in the Ottoman Empire. USIM is the most productive university, with overshadowing 24 writers. While, IIUM is the most popular institution, with 179 citations. The following research directions are based on co-occurrence analysis through networks, density, and overlay visualization, as well as SLR analysis of zakat, infaq /alms accounting focusing on transparency, Sharia compliance, disclosure of socio-economic impact, and Enterprise Resource Planning (ERP). Meanwhile, the theme of waqf accounting focuses on disclosure, transparency, and optimization of Cash Waqf Linked Sukuk (CWLS), as well as opportunities and challenges in waqf reporting practices.Penelitian ini bertujuan untuk mengungkap penelitian akuntansi keuangan sosial Islam. Metode penelitian menggunakan bibliometrik dan SLR. Jenis data yang digunakan adalah data sekunder dari 98 artikel yang terindeks Scopus. Data divisualisasikan menggunakan VOSViewer. Hasilnya menunjukkan sebaran penelitian dimulai pada tahun 1995. Puncak publikasi pada tahun 2021 sebanyak 15 publikasi. Penulis terpopuler adalah Masruki R. dengan 5 artikelnya. Journal of Islamic Accounting and Business Research merupakan jurnal paling produktif dan populer, dengan 9 artikel terbit dan 149 sitasi. Malaysia adalah negara paling produktif dan terpopuler, dengan 49 artikel dan 406 kutipan. Penulis terpopuler adalah Zaid O.A., dengan 77 kutipan. Artikel terpopuler yang mendapat 49 sitasi ini ditulis oleh Yalya H.E. membahas tentang perubahan akuntansi dan pertanggungjawaban wakaf Sultan Sulaiman di masa Kesultanan Utsmaniyah. USIM merupakan universitas paling produktif dengan menaungi 24 penulis. Sedangkan IIUM merupakan institusi terpopuler dengan 179 sitasi. Arahan penelitian berikut ini didasarkan pada analisis co-occurrence melalui visualisasi jaringan, kepadatan, dan overlay, serta analisis SLR zakat, akuntansi infaq/sedekah yang berfokus pada transparansi, kepatuhan syariah, pengungkapan dampak sosial ekonomi, dan Perencanaan Sumber Daya Perusahaan. (ERP). Sedangkan tema akuntansi wakaf berfokus pada keterbukaan, transparansi, dan optimalisasi Cash Waqf Linked Sukuk (CWLS), serta peluang dan tantangan dalam praktik pelaporan wakaf.
Dinar Dirham: Restoration of Shariah Currency Values for Indonesia Economic Prosperity Alim, Sahirul; Fikriawan, Suad; Lubis, Ahmad Tarmizi; Nasri, Ulyan
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol. 12 No. 1 (2024): Jurnal Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v12i1.9328

Abstract

This study aims to investigate the restoration of Shariah currency values through the implementation of Dinar Dirham for fostering economic prosperity in Indonesia. Employing a mixed-method approach, the research combines qualitative and quantitative methodologies. Qualitative data is collected through literature review and expert interviews to understand the historical significance and contemporary relevance of Dinar Dirham in Islamic economics. Quantitative data is gathered through surveys and financial analysis to assess the potential impact of reintroducing Dinar Dirham on Indonesia's economic landscape. The collected data is analyzed using thematic analysis for qualitative data and statistical techniques for quantitative data. The research results indicate significant interest among stakeholders in reintroducing Dinar Dirham as a means to stabilize the economy and uphold Islamic principles in financial transactions. Qualitative data analysis reveals the strong historical and contemporary relevance of Dinar Dirham in Islamic economics, while quantitative data suggests the potential for increased economic stability through the reintroduction of this currency. The implications of this study suggest that reintroducing Dinar Dirham can enhance economic stability, promote ethical financial practices, and strengthen Indonesia's position in the global Islamic finance industry.
Mata Uang Dalam Pandangan Islam (Analisis Kritis Terhadap Bitcoin) Alim, Sahirul; Fikriawan, Suad; Lubis, Ahmad Tarmizi
Journal of Sharia Economic Law Vol 2 No 2 (2024)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/jshel.v2i2.5758

Abstract

Tis article examines the compatibility of Bitcoin with Sharia principles. Islam regulates financial transactions by prohibiting riba (interest), gharar (uncertainty), and maisir (speculation). This article explores whether Bitcoin, as a decentralized and volatile digital currency, can be considered halal in the Islamic context. The perspectives of various Islamic scholars are analyzed, considering technological, economic, and legal aspects. The article concludes that while Bitcoin possesses certain characteristics that align with Sharia, there remains legal and ethical uncertainty that requires further attention.