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All Journal Al-Muzara'ah JMM (Jurnal Masyarakat Mandiri) KITABAH: Jurnal Akuntansi dan Keuangan Syariah Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) TIN: TERAPAN INFORMATIKA NUSANTARA Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Acitya Bhakti Proceeding International Seminar of Islamic Studies AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) IIJSE Krigan: Journal of Management and Sharia Business Jurnal El Rayyan: Jurnal Perbankan Syariah Al-Istimrar: Jurnal Ekonomi Syariah JAS (Jurnal Akuntansi Syariah) Jurnal El Rayyan: Jurnal Perbankan Syariah
Hastuti Olivia
Universitas Muhammadiyah Sumatera Utara
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Journal : Al-Muzara'ah

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Mapping Research Landscape on Ijarah Accounting: A Bibliometric Study Based on PSAK 107 Literature Olivia, Hastuti; Saban, Azizah; Pulungan, Ja'far Hamzah; Maharanni, Nathasyah Putri; Tanjung, Nurdelima; Arip, Muhammad Abdul
AL-MUZARA'AH Vol. 13 No. 1 (2025): AL-MUZARA'AH (June 2025)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.13.1.47-59

Abstract

The development of ijarah accounting in Indonesia is in line with the growth of the Islamic financial sector which continues to show a positive trend. Compliance with the Statement of Financial Accounting Standards (PSAK), particularly PSAK 107 on Ijarah Accounting, is crucial in ensuring transparency and accountability of financial statements of Islamic financial institutions. However, although PSAK 107 has been in effect since 2010, in-depth and sustained academic studies on this topic are still limited, especially in the Indonesian context. To comprehensively explore the research on PSAK 107, a bibliometric review was conducted using Scopus and Crossref academic databases. ScienceDirect and Emerald Insight academic databases were used for data updates, covering the period 2014-2024 for Scopus and 2019-2024 for Crossref. Article metadata from Scopus and Crossref downloaded on April 17, 2024 were processed using BibTeX and RIS formats with R Studio and VOSviewer software. This collaborative study categorizes research themes on PSAK 107 using metadata from 1187 articles indexed in Scopus and Crossref between 2014 and 2024. The mapping visualization results show that the dominant themes are PSAK 107 and Ijarah, while topics such as Accounting, Ijarah Contracts, Ijarah Financing, and Islamic Profitability are identified as potential research opportunities. Another important finding is the dominance of contributions from Malaysia and Pakistan, with very little representation of research from Indonesia. This indicates a significant literature gap on the implementation and development of Ijarah accounting based on PSAK 107 in Indonesia. In addition, a number of topics such as Sukuk Ijarah, Accountability, and Ujrah are relatively under-researched, thus offering great room for further scientific exploration. Therefore, this study emphasizes the urgency for researchers in Indonesia to fill the literature gap to strengthen local understanding and contribute to the global discourse of Islamic accounting.
Co-Authors Abdi Samra Caniago Adenamora, Riska Ahmad Afandi Ahmad Qorib Ahmad Rama Wijaya Ahmad Zidan Alfi Amalia Aminah Harahap Annisa Namira Apulina, Gracea Arafi, Muhammad Razaq Arif, Atika Arip, Muhammad Abdul Armaini, Hamidah Astrid Aulia Farizki Atika Arif Azizah, Zhulfi Laily Azka Wardatul Hayyah Azka Wardatul Hayyah Azzahra Inayatussyfa Azzahra Innayatussyfa Bahuraksa, Sigit Bantali, Ampun Br. Panggabean, Inggrit Larasati Cici Aulia Pratiwi Cut Novita Srikandi, Cut Novita Della Audia Saputri Dhea Silvia Nandita Dhea Silvia Nandita Dini Nurbaiti Dini Nurbaiti Hasibuan Dita Amalia Dita Amalia Dita Maulia Ahmad Dita Dominggus Sijauta Dominggus Sijauta Eka Romadhon, Sitta Hazzar Evi Maulida Yanti Ewilda Agustina Dongoran Fahmi. D, Aswin Fauzan, Hasfie Fazri, Sahrul Gadis Arniyati Athar Gadis Arniyati Athar Ginting, Julia Marlina Gracea Apulina Hafizah Sri Rahma Wulandari Hasanah Lubis, Nadratul Hasanah, Khurul Lestina Heprina Hera Rezeki Hidayat, Syahrijal Hutagalung , Debora Elysa Ibnu Hibban Harahap Ibnu Isma Yulinda Isra Hayati Karolina, Cici Endah Karolina Khairul Mufti Rambe Khurul Lestina Hasanah Kuraesin, Arlis Dewi Latifah Putri, Cut Leli Sundari Lestari, Dinda Lusy Rahmawaty Maharanni, Nathasyah Putri Maulana, Dede Muhammad Habib Ramadhan Muhammad Husein Habibi Muhammad Razaq Arafi Muhammad Razaq Arafi Muhammad Ruslan Muhammad Yovi Muliadi, Selamat Mustapa Sarifah Aini Kembaren Nadratul Hasanah Lubis Nadratul Hasanah Lubis Nasution , Afrina Nasution , Lini Elisyah Nirwana Arsyani Zebua Nur Habibah Nur Habibah Nur'ain Harahap Nurlaila Nurlaila Nurluthfiyyah Syarifah Hanun Siregar Oktrigana Wirian Pangeran Pangeran Pani Akhiruddin Siregar Pasha, Fawazra Athalla Pribadi, Kholis Pulungan, Ja'far Hamzah Putri Ananda Radhiyah Radhiyah Radhiyah, Radhiyah Rahmawaty, Lusy Raodah, Aurani Rapika Br Girsang Rapika Rianto, Hartato Rina Anggraini, Rina Riza Ashadi Riza Saban, Azizah Salimah , Salimah Salimah Salimah Sambas, Yolanda Saparuddin Siregar Saputri , Della Audia Sari, Tia Fatma Selviani Mendrofa, Desti Sijauta, Dominggus Siregar, Pani Akhiruddin Suginam Syahri Ramadhan Saragih Syahrijal Hidayat Syahrijal Hidayat Tanjung, Nurdelima Tia Andrianti Nasution Tri Dessy Fadillah Tri Dessy Fadillah Very Armanda Siregar Waha Rira Nadirah Widia Astuty Widia Astuty Yeni Pradila Yeni Yogi Ginanjar Yolanda Sambas Yovi, Muhammad Yuan Fadilah Yusuf Yuan Fadilah Yusuf Zaskia Akhira