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All Journal Laa Maisyir Jurnal Ekonomi Islam Akuntansi: Jurnal Riset Ilmu Akuntansi
Hamid Habbe
Universitas Hasanuddin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Exploring Sharia Screening Review in Islamic Capital Market in Indonesia (Jakarta Islamic Index) Mustakim Muchlis; Hamid Habbe
LAA MAISYIR: Jurnal Ekonomi Islam VOL 8, NO 1 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v8i1.20320

Abstract

Several previous studies on Islamic capital market screening have not conducted an in-depth exploration of Sharia screening on a country's index over different periods. This study aims to examine sharia screening performed on entities registered in the Jakarta Islamic (JII) Index 2015–2019. The study uses a descriptive quantitative approach by analyzing and describing Sharia screening in entities registered in JII. The research results show that the Financial Services Authority has properly screened Sharia law in registered entities according to the established criteria, as evidenced by looking at the qualitative aspects of entities that do not carry out activities that contain elements of usury, gharar, and maysir. Meanwhile, in the quantitative aspect, the entity has tracked the appropriateness between the percentage of interest-based debt of no more than 45 percent and non-halal income of no more than 10 percent. However, the OJK and MUI criteria still show some weaknesses compared to the screening criteria that apply in other countries
Paradigma dan Revolusi Ilmu dalam Perspektif Thomas S. Kuhn serta Relevansinya bagi Perkembangan Riset Akuntansi: Suatu Telaah Multiparadigma Viriany Viriany; Henny Wirianata; Hamid Habbe; Gagaring Pagalung
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3282

Abstract

This article aims to analyze the concepts of paradigm and scientific revolution from Thomas S. Kuhn’s perspective and to examine their relevance to the development of accounting research. The study employs a qualitative approach using literature review and conceptual synthesis of classical and contemporary works in philosophy of science and accounting. The findings indicate that accounting research has not developed in a linear manner; instead, it has shifted from normative approaches to positive approaches and later expanded toward interpretive, critical, interdisciplinary, and other alternative perspectives. These shifts suggest that changes in accounting research are not merely methodological variations, but also transformations in ontological, epistemological, and axiological assumptions regarding accounting reality, research objectives, and valid forms of knowledge. In this regard, Kuhn’s ideas remain relevant because they explain how dominant paradigms shape scientific practice, how anomalies generate crises, and how scientific communities are eventually driven to adopt new approaches. This article argues that contemporary accounting research requires a multiparadigm orientation in order to remain adaptive, reflective, and context-sensitive, including in the development of accounting scholarship in Indonesia.
Co-Authors Gagaring Pagalung Henny Wirianata Jeremy, Viriany Mustakim Muchlis