cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Warno
Contact Email
-
Phone
+6285225895726
Journal Mail Official
jiafr@walisongo.ac.id
Editorial Address
Jl Prof. Dr. Hamka Kampus III Ngaliyan Semarang 50185
Location
Kota semarang,
Jawa tengah
INDONESIA
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 2 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2023)" : 2 Documents clear
Mauquf’alaih as a waqf accountability center (prophetic social approach) Siti Nurngaini; Mahfud Sholihin
Journal of Islamic Accounting and Finance Research Vol. 5 No. 2 (2023)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2023.5.2.16070

Abstract

Purpose - This study aims to explore Kuntowijoyo's prophetic social thinking to make mauquf ‘alaih the main focus of waqf accountability.Method - This research is a conceptual paper that attempts to construct the concept of waqf accountability in a prophetic social approach.Result - The author's opinion emphasizes the rights of the mauquf ‘alaih by highlighting how the accountability role of waqf needs to shift emphasis from serving stakeholders hierarchically to being re-engineered towards beneficiaries (mauquf ‘alaih). This requires a reconceptualization of the meaning of waqf, which must be seen as part of a wider effort to achieve social justice and the welfare of the ummah. In this case, the prophetic social value is considered as the conceptual framework.Implication - Theoretically and contextually prophetic social principles are able to give birth to a reorientation of waqf accountability towards deeper humanist and emancipatory realizations, as well as more holistic and religious accountability practices.Originality - This research is the first study that used prophetic sosial approach in waqf accountability.
Reflection of Al-Ghazali’s business ethics for tax consultants Fachrezzi, Bima Rafly; Sulistiyanto, Deni Rachmad; Jabbi, Muhammed Lamin; Adamu, Ishiaka
Journal of Islamic Accounting and Finance Research Vol. 5 No. 2 (2023)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2023.5.2.16068

Abstract

Purpose - The purpose of this study was to explore the application of the values of Al-Ghazali Islamic business ethics to tax consultants in Indonesia and to compare them with the Indonesian Tax Consultant Professional Code of Ethics.Method - This research approach uses phenomenology. There were 3 informants interviewed in the study consisting of tax consultants who are Muslim in Indonesia, fiscal authorities who are Muslim in Indonesia, and experts in the Islamic religion.Result - This research gives the result that the principle of integrity can be expanded in terms of its definition and meaning with the mujahadah component in Al-Mizan, so that the integrity referred to here is trying to keep away bad traits that are prohibited in Islam. Moreover, on the concept of al ihya', tax consultants have a main orientation to profit and the motivation to help taxpayers is still limited to improving the image of their consulting services business.Implication - The concept of Islamic Business Ethics by Al-Ghazali is a broader and deeper ethic so it is very appropriate if it is adapted to the Indonesian Tax Consultant Code of Ethics, especially regarding responsibility and motivation as servants of God.Originality - This research is the first study that used a phenomenological approach in uncovering the reflection of the concept of Islamic business ethics by Al-Ghazali on the implementation of a tax consultant's code of ethics.

Page 1 of 1 | Total Record : 2

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2025) Vol. 7 No. 1 (2025) Vol. 6 No. 2 (2024) Vol. 6 No. 1 (2024) Vol 6, No 1 (2024) Vol. 5 No. 2 (2023) Vol 5, No 2 (2023) Vol 5, No 1 (2023) Vol 4, No 2 (2022) Vol. 4 No. 2 (2022) Vol 4, No 1 (2022) Vol 3, No 2 (2021) Vol 3, No 1 (2021) Vol 2, No 2 (2020) Vol 2, No 1 (2020) Vol 1, No 1 (2019) More Issue