Al-Fadilah: Islamic Economics Journal
Vol. 3 No. 2 (2025): Potential and Innovation in Islamic Economic

Transparency and Accountability of Islamic Pension Funds: A Systematic Review of the Literature

Fidya Puji Ramadhani (Unknown)
Taufiqur Rahman (Unknown)



Article Info

Publish Date
01 Dec 2025

Abstract

This study aims to systematically analyze the literature related to the transparency and accountability of Islamic pension funds. Using a Systematic Literature Review (SLR) approach with the PRISMA protocol, this study identifies Islamic pension fund management practices, financial reporting mechanisms, the role of the Sharia Supervisory Board (SSB), technology implementation, and Sharia audit standards. A literature search was conducted in the Scopus, Web of Science, Emerald, EBSCO, and SINTA databases, covering the period 2013-2024, yielding 25 relevant articles for analysis after a screening process. The results indicate that the transparency of Islamic pension funds still faces challenges in terms of reporting standardization, investment information disclosure, and Sharia supervision. The integration of technologies such as blockchain and AI is beginning to be implemented to enhance transparency, although this is still limited to countries with advanced Islamic financial systems. This study contributes to the development of a comprehensive accountability framework for Islamic pension funds and identifies areas for future research in the context of the evolution of the global Islamic finance industry.

Copyrights © 2025






Journal Info

Abbrev

i

Publisher

Subject

Religion Economics, Econometrics & Finance Social Sciences

Description

The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the area of Islamic Economics particularly focuses on the main problems in the development of the sciences of islamic economics areas as follows: Islamic Finance ...