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All Journal Scripta Economica: Journal of Economics, Management, and Accounting
Siska Asriana
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Economics, Econometrics & Finance

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Analisis Harmonisasi Standar Akuntansi Syariah dengan Prinsip Syariah untuk Memperkuat Transparansi Pelaporan Keuangan Modern Nuraini, Nuraini; Siska Asriana; Masyhuri, Masyhuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/yqfd1k64

Abstract

This study analyzes the harmonization of Islamic accounting standards with Sharia principles in strengthening the transparency of modern financial reporting. The discussion integrates conceptual analysis, empirical evidence from prior studies, and insights drawn from official regulatory and industry reports. The findings show that differences between IFRS and AAOIFI, particularly in recognition, measurement, and disclosure, have significant implications for transparency and comparability. Harmonization supported by strong Sharia governance improves reporting quality, limits earnings management, and enhances ethical accountability. Official reports further confirm that institutions adopting a balanced integration of global standards and Sharia-based guidelines demonstrate more credible financial information, better risk disclosure, and stronger public trust. The study highlights that harmonization is not merely a technical alignment but an institutional and normative process that connects global financial practices with Islamic values. This integration reinforces the role of financial reporting as a tool of accountability, sustainability, and legitimacy in the contemporary Islamic financial system.
Co-Authors Masyhuri Masyhuri Nuraini Nuraini