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Yuniarti Hidayah Suyoso Putra
Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : El-Qist : Journal of Islamic Economics and Business (JIEB)

 1 
Islamic Jurisprudential Approaches to Pesantren Financial Reporting: Constructing a Framework for Legalized Accounting Practices Habibi, M. Luthfillah; Mahsun, Moch; Asnawi, Nur; Putra, Yuniarti Hidayah Suyoso; Arifin, Sirajul
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 2 (2025): October (on going)
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2025.15.2.100-126

Abstract

This paper examines the epistemic gap between contemporary accounting methods and Islamic jurisprudence (fiqh) in the financial reporting of Pesantren, or Islamic boarding schools that operate as nonprofit organizations. Modern standards, such as IFRS, place a strong emphasis on technical compliance and objectivity. However, they frequently overlook the moral and spiritual principles—such as fairness, transparency, and trust—that are fundamental to Islamic responsibility. Fiqh, on the other hand, provides robust normative guidance but lacks the technical tools necessary for consistent reporting and implementation. By proposing an integrative model for financial reporting that balances Shariah-based ethics with modern accounting practices, this study aims to bridge this gap. This study identifies thematic trends, research gaps, and emerging frameworks in Islamic accounting by analyzing peer-reviewed papers and scholarly outputs from international academic databases using a Systematic Literature Review (SLR) approach, aided by the bibliometrix R-tool software. The results indicate that, within the context of Islamic educational institutions, there is no operational model that integrates IFRS and AAOIFI criteria. The Islamic Value-Based Accounting System (IVBAS), which emphasizes both legal compliance and spiritual responsibility, is the study's recommendation. This concept has important implications for Islamic economics and nonprofit administration. It provides Pesantren with a fresh approach to establishing Shariah-compliant and transparent reporting procedures, while boosting their credibility and stakeholder trust
Co-Authors Abdul Aziz Aji Mustiko Abdullah, Rose Abiba, Riska Widya Amrulloh Amrulloh Dewi Puspita Sari Dhara Ariska Caniago Doni Yusuf Bagaskara Eko Suprayitno Faruq, Muhammad Al Haryanti, Peni Hendra Jaya Indah Yuliana Liban Isak Mohamed M. Luthfillah Habibi Maharani, Julian Mansyur, Abdussalam Meldona Miftahul Jannah Dondo Moch. Mahsun Muslichah Muslichah Ninin Nadya Nur Asnawi Putut Guritno Riska Widya Abiba Rohmadi Salim Al Idrus Sirajul Arifin Sri Yati Sri Yati Suyuti, Mufit Usry, Abdul Kadir Yayuk Sri Rahayu