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Journal of Islamic Accounting and Finance Research
Published by Universitas Islam Negeri Walisongo Semarang
ISSN : 27150429     EISSN : 27148122     DOI : -
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Journal of Islamic Accounting and Finance Research (JIAFR) is a peer-reviewed journal published twice a year (April and October) by the Department of Sharia Accounting Faculty of Islamic Economics and Business, Universitas Islam Negeri (UIN) Walisongo Semarang Indonesia. JIAFR aims to publish articles in the field of Islamic Accounting and Finance that provide a significant contribution to the development of accounting practices and professions in Indonesian even the world. JIAFR accepts both quantitative and qualitative approaches by English Language manuscripts relating to Islamic Financial Accounting, Management Accounting, Taxation, Islamic Behavior Accounting, Accounting Information System, Auditing, Public Sector Accounting, and Islamic Financial Performance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 6, No 1 (2024)" : 7 Documents clear
Project’s cost-benefit analysis for social infrastucture in tertiary education sector with sharia financing and the interest of waqifs: an Indonesia perspective Surachman, Eko Nur; Mauliana, Afia; Yonimurwanto, Nugroho
Journal of Islamic Accounting and Finance Research Vol 6, No 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.18644

Abstract

Purpose - This research was conducted to analyze how CWLS can be promising sources of infrastructure financing by presenting the benefit through the calculation of Cost-Benefit Analysis to the prospective waqifs.Method - This research used a mixed method: quantitative method using a Cost-Benefit Analysis (CBA) model by monetizing the costs and benefits of education infrastructure. CWLS is used as the source of financing to build it. Meanwhile, the qualitative method is conducted through focus group discussion to present and discuss the project benefit to the prospective waqifs.Result - The project delivered greater benefits in terms of positive NPV (IDR 937.437.495.257) and IRR (15,60%). The calculation attracts prospective waqifs that consider the non-monetary return in their investment, to invest in CWLS.Implication - The CWLS issuer should explain the greater benefits generated from the infrastructure financed by the CWLS to the prospective waqif. Cost-Benefit Analysis (CBA) is one of the tools to do it effectively.Originality - This study is one of a few studies exploring the CWLS instrument to finance public infrastructure, with its originality lying in the examination of the attractiveness of the CWLS to the prospective waqifs given the fact that the instrument offers zero profit in terms of financial return, but the beneficial reward from Allah SWT.
Creative accounting from an Islamic perspective: viewed from sadd al dzari’ah concept Istiariani, Irma; Wahyuni, Andi Sri; Amalia, Farah
Journal of Islamic Accounting and Finance Research Vol 6, No 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.19963

Abstract

Purpose - This study aims to determine how Islamic Perspective views creative accounting practices that have been happening in Indonesia if viewed from the Sadd Al dzari`ah ConceptMethod - The method used in this research is qualitative with a library research approach. The case discussed in this study is creative accounting conducted by many companies in Indonesia, as viewed from the Sadd Al dzari`ah Concept.Result - The results of this study shows that creative accounting practices in many companies in Indonesia are not follow Islamic perspectives if viewed from the Sadd Al dzari`ah Concept.Implication - This research emphasizes that management should always identify all creative accounting techniques to avoid the occurrence of creative accounting.Originality - Similar research related to creative accounting has been conducted. Still, the research about creative accounting has been widely reviewed from the Islam perspective, especially Sadd Al dzari`ah concept, which has never been done. This research contributes to how creative accounting practices are viewed from the Islamic prespective, especially from the Sadd Al dzari`ah concept.
Board characteristic and Indonesian Islamic bank’s credit risk Putri, Fitri Anisa Nusa; Haryono, Slamet; Hassanee, Narong
Journal of Islamic Accounting and Finance Research Vol 6, No 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.19113

Abstract

Purpose - This study aims to analyze factors that influencing credit risk  in Indonesian Islamic banks based on the board characteristic.Method - This study is a quantitative method using secondary data from nine Indonesian Islamic banks during 2018 to 2022. The sample of this study was taken by purposive sampling method and the data were analyzed using panel data regression analysis, including the classical assumption, F-test and T-Test.Result - This study povides evidence that sharia supervisor board size and women on board of directors are negative and significantly related to credit risk. However, the education level of board of directors and indepedent commissioners does not influence Indonesian Islamic Bank’s credit risk.Implication - These findings have implications for regulators and policy study to streghthen the internal governance mechanism to protect the Indonesian Islamic banks from financial failures and increseas the trust of stakeholder thorugh the effectiveness of implementation good corporate governance.Originality - This study represents a novel contribution to the literature on the determinants of Indonesian Islamic Bank’s credits risk as it conceptualized the relationship between board characteristic  and the credit risk. This study represents the few that adopt comprehensive modeling approach by proposing the role of board of directors’ gender diversity and education level and Islamic governance context represented by sharia supervisory board.
The literature review of Islamic performance measurement models at sharia banks in Indonesia Marheni, Marheni; Falikhatun, Falikhatun
Journal of Islamic Accounting and Finance Research Vol 6, No 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.19395

Abstract

Purpose - The purposive of study was to find out maqashid sharia performance measurement model in sharia banking.Method - This type of research was  qualitative descriptive research using a systematic literature review approach with primary data sources coming from ISSN or E-ISSN journal literature. Systematic literature review or structured article review is the process of identifying, assessing and interpreting all available research evidence with the aim of comparison, outcomes and providing answers to research questions.Result - Maqashid sharia measurement model mostly used at Islamic banking finance is the Sharia Maqashid Index (SMI). Maqashid sharia has the meaning of a goal that has been determined by the sharia for the ultimate benefit of human. Implication - Innovation of a strategic model to see and measure banking performance, therefore conventional banks and Islamic banks have different systems.Originality - This research combines sharia social performance and sharia financial performance into a performance measurement model.
Improving positive work behavior of back office employees at sharia microfinance institutions with involvement in religious work life to anticipate fraud Budiharjo, Arif; Andriyani, Komala; Kamila, Dzakiya Salma; Hasan, Norraidah Abu
Journal of Islamic Accounting and Finance Research Vol 6, No 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.17778

Abstract

Purpose - This research aims to determine how efforts to anticipate employee fraud, especially in the back office, are made through human resource development management. How HRD develops the conceptualization of quality work life with religiosity-based organizational cohesiveness nuances in strengthening the positive work behavior patterns of the back office so that fraud does not occur.Method - This research is a qualitative case study with the object of research at SMFIs. Data were obtained using in-depth interviews, observations, and by taking notes. The analysis techniques used were triangulation, visualization of results and patterns of matching between findings with previous research results and existing theories.Result - The research results are the conceptual development of quality work life nuanced cohesion with religiosity.Implication - The recommendations of this study are to strengthen the positive work behavior of Back Office Employees to anticipate fraud. And other recommendations to strengthen Religiosity Organizational Cohesion on the Quality of Work Life with Employee Involvement.Originality - This research is a study that solves the problem of negative behavior with an HR development approach, namely trying to color the Quality of Work Life with Religiosity Organizational Cohesion.
The effect of the level of Islamicity performance index on the financial performance of Islamic banks Gunarianto, Gunarianto; Indra Rajasa, Muhammad Attar; Supriani, Indri
Journal of Islamic Accounting and Finance Research Vol 6, No 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.19941

Abstract

Purpose - This study examines the effects of the Islamicity Performance Index (IPI) on Muamalat Indonesia's financial performance, specifically focusing on its adherence to sharia governance, sharia compliance, and sharia social indicators.Method - The study employs a quantitative methodology, notably utilizing Autoregressive Distributed Lag statistical technique to examine secondary data. The dataset comprises quarterly time series data encompassing the period from the initial quarter of 2013Q1 to the conclusion of 2023Q2.Result - Equitable Distribution Ratio exerts a positive impact on financial performance, while Profit-Sharing Ratio demonstrates a deleterious effect. In contrast, the Zakat Performance Ratio and the comparison between Islamic Income and Non-Islamic Income do not demonstrate statistically significant effects.Implication - These findings emphasize the need to improve the usefulness of IPI in enhancing financial outcomes for Islamic financial institutions by addressing obstacles. The study provides insights into the difficulties faced by Islamic banks when implementing profit-sharing financing methods, while also emphasizing the significant impact of Equitable Distribution Ratios on enhancing financial performance.Originality - This study not only examines a single element of financial ratios, as previous study has done, additionally combines two crucial ratios: ROA and ROE. The use of ARDL) also offers a more detailed elucidation of the correlation between these variables.
Islamic mutual funds: risk and return management Gunanto, Adi; Hamzalouh, Lubna M. Omar; Sunarmi, Sunarmi; Ridwan, Mohammad
Journal of Islamic Accounting and Finance Research Vol 6, No 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.18034

Abstract

Purpose - This research aims to provide a deeper understanding of the risks associated with investing in sharia fixed income mutual funds and how these risks can affect investment returns.Method - This research adopts a quantitative descriptive research approach that focuses on numerical data. The operational definition of mutual fund risk in this study refers to the concept of risk defined as the variability of returns from the type of securities that will form the portfolio. The securities that are the focus of this research are sharia fixed income mutual funds.Result - The performance of sharia fixed income mutual funds from 2021 to 2022 shows positive and significant developments.Implication - The findings of this research have significant implications for financial policymakers and investors. Furthermore, this research emphasizes the importance of ethical investment choices and compliance with sharia principles, providing investors with financial security and ethical satisfaction.Originality - This research contributes to the field of research by providing a comprehensive analysis of the risk and return characteristics of sharia fixed income mutual funds. Additionally, this research offers a more holistic view of investment performance.

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