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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Laa Maisyir Jurnal Ekonomi Islam The Asian Journal of Technology Management (AJTM) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Al-Iktisab: Journal of Islamic Economic Law Journal of Islamic Monetary Economics and Finance Journal of Islamic Economics and Finance Studies Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Muslim Business and Economic Review Bukhori: Kajian Ekonomi dan Keuangan Islam IIJSE Journal of Islamic Contemporary Accounting and Business
Murniati Mukhlisin, Murniati
Markfield Institute of Higher Education
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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IFRS Adoption Models in Islamic Banks of South Africa and Indonesia: A Systematic Literature Review Sujana, Deni Amin; Mukhlisin, Murniati
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v14i1.28769

Abstract

This study undertakes a comparative analysis of the implementation models of International Financial Reporting Standards (IFRS) in South Africa and Indonesia, focusing specifically on Islamic banking institutions. Whereas South Africa pursued full adoption of IFRS to align with international reporting benchmarks, Indonesia opted for a convergence approach, integrating IFRS principles within its existing local financial reporting framework. Employing a Systematic Literature Review (SLR) methodology, this research synthesizes findings from academic literature, annual reports of Islamic banks, and relevant institutional progress reports on IFRS implementation. The findings indicate that full IFRS adoption in South Africa has enhanced financial reporting quality and transparency; however, it has not entirely mitigated earnings management practices, such as income smoothing. Conversely, Indonesia’s convergence model facilitates the preservation of distinct Shariah-compliant accounting standards but encounters persistent challenges in achieving full harmonization with global frameworks, including IFRS and AAOIFI. The study highlights the critical importance of tailoring IFRS implementation strategies to national regulatory landscapes while simultaneously respecting the unique principles governing Islamic finance. These insights contribute to the broader academic discourse on navigating the complexities of balancing global financial comparability with religious and cultural compliance within the context of Islamic banking. ======================================================================================================== ABSTRAK - Model Adopsi IFRS pada Bank Syariah di Afrika Selatan dan Indonesia: Systematic Literature Review. Penelitian ini bertujuan untuk menganalisis perbandingan model implementasi International Financial Reporting Standards (IFRS) antara Afrika Selatan dengan Indonesia, yang berfokus pada perbankan syariah. Sementara Afrika Selatan menerapkan adopsi penuh IFRS guna menyelaraskan pelaporan keuangannya dengan tolok ukur internasional, Indonesia memilih pendekatan konvergensi, mengintegrasikan prinsip-prinsip IFRS ke dalam kerangka standar pelaporan keuangan lokal yang telah ada. Menggunakan metodologi Systematic Literature Review (SLR), penelitian ini mensintesis temuan dari literatur akademik, laporan tahunan bank syariah, serta laporan perkembangan institusional yang relevan terkait implementasi IFRS. Hasil kajian menunjukkan bahwa adopsi penuh IFRS di Afrika Selatan telah meningkatkan kualitas dan transparansi pelaporan keuangan; namun demikian, praktik manajemen laba, seperti perataan laba (income smoothing), belum sepenuhnya termitigasi. Sebaliknya, model konvergensi Indonesia memfasilitasi pelestarian standar akuntansi berbasis Syariah yang khas, tetapi menghadapi tantangan berkelanjutan dalam mencapai harmonisasi penuh dengan kerangka kerja global, termasuk IFRS dan AAOIFI. Studi ini menekankan pentingnya penyesuaian strategi implementasi IFRS dengan lanskap regulasi nasional, sembari tetap menghormati prinsip-prinsip unik yang mengatur keuangan Syariah. Temuan ini berkontribusi pada diskusi akademik yang lebih luas mengenai pengelolaan kompleksitas dalam menyeimbangkan keterbandingan keuangan global dengan kepatuhan religius dan budaya dalam konteks perbankan syariah.
Contesting Legitimacy: Rethinking the Role of Islamic Political Economy in Shaping Indonesia’s Halal Industry Mukhlisin, Murniati
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 17, No 1 (2025)
Publisher : Faculty of Sharia and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v17i1.40451

Abstract

This study critically examines the dynamics of legitimacy in the development of the Indonesian halal industry through an Islamic political economy approach. This article presents a multidimensional analysis of the intersection between political power and Islamic values by integrating Neo-Institutional Sociology Theory (emphasizing the role of norms and institutional legitimacy) with the classical views of Ibn Khaldun (governance, justice, wealth, and sharia law). The findings indicate a shift in halal sector governance from fulfilling sharia-based economic justice to political interests and power consolidation that have created inequality between sub-sectors influenced by selective regulation, political intervention, and instrumentalization of Islamic norms. Three conceptual frameworks are offered: (1) Islamic Political Economy in the Halal Industry; (2) The Urgency of Re-Islamizing Halal Governance; and (3) State Politics in the Formation of Islamic Economic Institutions. All three are synthesized in the Islamic Political Economy Model as a critical analytical tool to evaluate the dynamics of power and institutional legitimacy in the halal economy. Abstract:Studi ini mengkaji secara kritis dinamika legitimasi dalam pengembangan industri halal Indonesia melalui pendekatan ekonomi politik Islam. Artikel ini menyajikan analisis multidimensional atas persinggungan antara kekuatan politik dan nilai-nilai Islam dengan mengintegrasikan Teori Sosiologi Neo-Institusional (menekankan peran norma dan legitimasi kelembagaan) dengan pandangan klasik Ibn Khaldun (tata kelola, keadilan, kekayaan, serta hukum syariah). Temuan utama menunjukkan adanya pergeseran tata kelola sektor halal dari pemenuhan keadilan ekonomi berbasis prinsip syariah menuju kepentingan politik dan konsolidasi kekuasaan yang menimbulkan ketimpangan antar subsektor yang dipengaruhi oleh regulasi selektif, intervensi politik, dan instrumentalisasi norma Islam. Tiga kerangka konseptual ditawarkan: (1) Ekonomi Politik Islam dalam Industri Halal; (2) Urgensi Re-Islamisasi Tata Kelola Halal; dan (3) Politik Kenegaraan dalam Pembentukan Institusi Ekonomi Islam. Ketiganya disintesiskan dalam Model Ekonomi Politik Islam sebagai alat analisis kritis untuk mengevaluasi dinamika kekuasaan dan legitimasi kelembagaan dalam ekonomi halal.  
Analysis of SIMBA’s Implementation Regarding the Effectiveness of BAZNAS Bogor District Zakat Management Ramadhan, Muhammad Alif; Mukhlisin, Murniati
The Asian Journal of Technology Management (AJTM) Vol. 18 No. 2 (2025)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/ajtm.2025.18.2.3

Abstract

Abstract. This study aims to evaluate the implementation and effectiveness of SIMBA at BAZNAS Bogor Regency, as well as the effectiveness of zakat management. Using a qualitative case study approach, data was collected through interviews and literature study. SIMBA’s effectiveness was measured using DeLone and McLean’s information system (D&M IS) success model, while the effectiveness of zakat management was measured using the allocation to collection ratio (ACR) method. The results show that SIMBA is effective in supporting zakat management, with features that facilitate access to accurate and timely information. Zakat management is also considered effective, with a positive ACR average. Despite technical glitches, users express strong satisfaction with SIMBA, especially regarding its convenience, transparency, and enhanced accountability. Keywords: SIMBA, BAZNAS Bogor Regency, D&M IS Success, ACR
Zakat vs Tax: A Maqasid Sharia Perspective Pratama, Muhammad Rifky; Mukhlisin, Murniati; Azid, Toseef
Journal of Islamic Economics and Finance Studies Vol 5 No 1 (2024): JIEFeS, June 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47700/jiefes.v5i1.7846

Abstract

This study explores the comparison between zakat and tax within the framework of maqasid sharia perspective.  Specifically, this study compares zakat and tax in terms of how effectively each system fulfills the objectives (maqasid ) of sharia such as hifz al-mal (protection of wealth), islah (rectification), hifz al-nafs (salvation of the soul), and 'adl (social justice). It aims to evaluate the extent of the impact of zakat and tax implementation on wealth distribution, poverty elimination, and the establishment of a just economic structure. Through a comprehensive analytical approach, this study evaluates the contribution of each instrument towards the realization of these objectives. A qualitative approach and a thematic literature review is adopted to explore evidences related to zakat vs tax from a maqasid sharia perspective. The result shows that zakat proves to be an effective tool in supporting equitable wealth distribution and social safety, while taxes provide consistent funding for public services. However, challenges such as compliance, transparency and fairness remain a critical focus. This research provides important insights into how the implementation of zakat and tax can be optimized to achieve the desired balance within the maqasid sharia framework.
Meta Analysis on Direction of Accounting Standards for Islamic Financial Institution: Case Studies in United Kingdom and Indonesia Mukhlisin, Murniati; Antonio, Muhammad Syafii
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 10 No. 1 (2018)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v10i1.5676

Abstract

This paper is to analyse determinants that influence implementation of accounting standards for Islamic financial institutions. It’s done by examining the history of accounting standards and two different contexts as applied to Islamic financial institutions in the United Kingdom and Indonesia. The paper adopts meta-analysis method by exploring available texts and literature with the goal to learn 'what is going on here?' and to investigate social phenomena without explicit expectations. Employing the Ibn Khaldun perspective, this study analyses two determinants i.e. institutional setting that may be suitable in the context of the United Kingdom, and accounting needs in the case of Indonesia. The research shows the determinants are well fitted with interdisciplinary characters of Ibn Khaldun model of civilization.DOI: 10.15408/aiq.v10i1.5676 
Enhancing Waqf Accountability: Nazhir’s Perspective towards Waqf Reporting Monica, Sandra; Mukhlisin, Murniati; Fatah, Dede Abdul
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 12 No. 2 (2020)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v12i2.15828

Abstract

This study explores the best reporting form as a representation of waqf accountability through nazhir’s perspectives, i.e. waqf institutions in Indonesia. The method used in this study is the Analytic Network Process combined with Delphi. The results show that financial statements obtained from the first rank as the best reporting form. However, the waqf institutions could have difficulties in delivering a high-quality financial statement since there is a lack of understanding about the new waqf accounting standard that will be applied in 2021. The development of a comprehensive and down to earth guidance is crucial in helping the institutions apply the standard, with a help line as a backup. Continuous education and certification are also useful to enhance the skills of human resources in the waqf institutions concerning waqf management and accountability reporting. AbstrakPenelitian ini bertujuan untuk mengksplorasi bentuk pelaporan terbaik sebagai representasi akuntabilitas wakaf, dilihat dari perspektif nazhir, yang dalam hal ini adalah institusi wakaf di Indonesia. Metode yang digunakan adalah Analytic Network Process yang dikombinasikan dengan Delphi. Hasil penelitian ini menyimpulkan bahwa laporan keuangan yang diperoleh dari tingkat pertama adalah bentuk pelaporan terbaik. Akan tetapi, pemahaman institusi wakaf terhadap standar akuntansi wakaf terbaru yang akan diberlakukan pada tahun 2021 masih sangat kurang. Ini menyebabkan institusi wakaf mengalami kesulitan dalam menyusun laporan keuangan yang berkualitas baik. Pengembangan pedoman pelaporan yang komprehensif dan mudah dipahami diperlukan untuk membantu institusi wakaf. Hal ini perlu disertai layanan bantuan yang dapat diakses setiap saat. Pendidikan berkelanjutan dan sertifikasi juga dibutuhkan untuk meningkatkan keahlian sumber daya manusia di institusi wakaf terkait manajemen wakaf dan pelaporan akuntabilitas.
The Existence of PSAK 109 An Approach to Realizing Good Zakat Governance in Baznas West Nusa Tenggara Ocktavia, Annisa Kartika; Mukhlisin, Murniati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.5054

Abstract

This research highlights the importance of standardized accounting and financial reporting in achieving transparency and accountability, which ultimately contributes to higher public trust in BAZNAS. The purpose of this study is to examine the implementation of PSAK No. 109 by BAZNAS in the Province of West Nusa Tenggara, to achieve good zakat governance. The focus of this research is to assess the transparency and accountability of zakat management, as well as the role of good accounting and financial reporting in building public trust in BAZNAS. This study uses primary and secondary data to investigate the implementation of PSAK 109 at BAZNAS in the Province of West Nusa Tenggara. Primary data consists of interviews, while secondary data includes financial reports of BAZNAS in the Province of NTB and related literature studies. The results show that BAZNAS in the Province of NTB has implemented PSAK 109 in terms of recognition, measurement, presentation, and disclosure of zakat transactions. Alignment of zakat institution financial reporting with PSAK 109 can contribute to zakat institutions in realizing good zakat governance, which ultimately leads to optimal zakat realization. To date, attention to zakat governance research has increased, but there has been no specific research on efforts to achieve good zakat governance by BAZNAS in the Province of NTB using PSAK 109.
Co-Authors Azid, Toseef Cahyadi, Wahyu Dede Abdul Fatah Deni Amin Sujana Farezi, Lalu Alpin Ilham Akbar, Bastaka Luqyan Tamanni, Luqyan Muhammad Syafii Antonio Munfariha, Siti Solihatul Ocktavia, Annisa Kartika Pramono, Sigid Eko Pratama, Muhammad Rifky Ramadhan, Muhammad Alif Ratna Komalasari, Ratna Sandra Monica Sofa, Ria Nor Syaidatus Sujana, Deni Amin