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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. 7 No. 2 (2025)" : 7 Documents clear
Corporate social responsibility in Islamic bank: review of one decade of research and future directions Fauzan Fuadi; Selly Puspita Sari; Sunarmi Sunarmi; Andi Mulyono; Syriac Nellikunnel Devasia
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25725

Abstract

Purpose - This study aims to systematically review the literature on corporate social responsibility in Islamic banks over the past decade, identifying key trends, determinants, impacts, and future research directions. Method - The systematic literature review methodology followed the PRISMA protocol to ensure a rigorous selection and evaluation process. The study analysed 25 papers from the Scopus database. Result - Findings suggest that CSR disclosure, governance structure, and regulatory support significantly influence the effectiveness of CSR in Islamic banks. While some studies show a positive relationship between CSR and financial performance, others show that the impact is context-dependent, varying across regulatory environments and socio-cultural dynamics. This study also highlights the methodological diversity in CSR research, with content analysis, regression analysis, and surveys being the most frequently used approaches. Implication - This study enhances academic and practical understanding of CSR in Islamic banking by analysing key internal and external determinants, synthesising CSR trends and challenges, and suggesting avenues for future research. Originality - This study integrates a holistic view of CSR trends and outlines a future research agenda. The findings provide valuable guidance for academics, practitioners, and policymakers on improving CSR implementation in Islamic banking.
AI-enhanced human resource and green accounting: for achieving sustainable development performance in sharia bank industry Satria Avianda Nurcahyo; Anisa Dewi Arismaya; Fitri Dwi Jayanti; Anis Malik Thoha
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25871

Abstract

Purpose - The purpose This study investigates the role of AI-enhanced human resources in environmental innovation strategy, green accounting, and sustainable development performance within the state-owned sharia banking sector. Method - Using a quantitative approach and Structural Equation Modeling (SEM) Partial Least Squares (PLS), the research involves a sample of 250 employees from various state-owned sharia banks in Central Java. Result - The results showed indicate that the implementation of AI in human resource management significantly contributes to environmental innovation strategy and green accounting, which in turn supports sustainable development performance. Additionally, green accounting is found to play a critical role in enhancing organizational sustainability performance. Implication - These findings offer valuable insights for strategic policies in the sharia banking sector, aiming to achieve sustainable development goals through the integration of intelligent technology and eco-friendly practices in organizational operations. Originality - This research provides the first insights that serve as a foundation for academics and policymakers to develop more comprehensive models for sustainable development in the sharia banking.
Corporate governance and Islamic social reporting disclosure: evidence from Islamic bank in ASEAN Anggita Renata Sari; Misnen Ardiansyah; Narong Hassanee
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25891

Abstract

Purpose - This study aims to analyze the effect of CEO power, independent board of commissioners, capital structure, and firm size on Islamic social reporting disclosure, as well as to explore the role of profitability as a moderating variable. Method - Using the random effect model and data analysis with EViews 12, the research sample includes Islamic banks in Malaysia, Indonesia, and Brunei Darussalam during the period from 2018 to 2023, with a population of 20. Result - CEO power has no significant effect on isr disclosure, while the independent board of commissioners and firm size have a significant positive effect. Capital structure shows a positive but insignificant effect, with profitability moderating the relationship between capital structure and firm size on isr disclosure. Implication - Good corporate governance and management commitment are essential for enhancing ISR disclosure, which is key to maintaining the reputation and transparency of Islamic banks in ASEAN. Originality - This study is the first to examine Islamic social reporting disclosure by integrating corporate governance factors and profitability across three ASEAN countries.
Can sharia supervisory board affect intellectual capital efficiency? M. Arsyadi Ridha; Anis Chariri; Siti Mutmainah
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25905

Abstract

Purpose - This study aims to examine the influence of Sharia Supervisory Board (SSB) characteristics on intellectual capital efficiency in Islamic banks in Indonesia. Method - This study employs a quantitative approach using panel data regression analysis. The population consists of Islamic banks in Indonesia, with the sample selected using a purposive sampling technique based on specific criteria. The final dataset comprises 63 observations from 10 Islamic banks over the period 2017–2023. Result - The findings reveal that SSB size, education level and meeting frequency do not significantly affect intellectual capital efficiency. However, SSB cross-membership positively influence intellectual capital efficiency. These results highlight the importance of external expertise and board activity in enhancing intellectual capital in Islamic banks. Implication - The study provides practical implications for regulators and Islamic bank managers in optimizing SSB governance structures to improve intellectual capital efficiency. Enhancing SSB effectiveness through cross-membership may contribute to better knowledge-sharing and decision-making processes, ultimately improving bank performance. Originality - To the best of our knowledge, there is still limited research that examines the direct impact of various SSB characteristics on intellectual capital efficiency in Islamic banks, particularly within the Indonesian context. This study therefore contributes to filling this gap in the literature by providing new evidence from an emerging Islamic banking market.
R biblioshiny application to explore sustainability research trends in Islamic finance: scientometric research Widaryanti Widaryanti; Wan Amalina Wan Abdullah; Riana Sitawati; Rudika Harminingtyas
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25962

Abstract

Purpose - This study aims to identify research trends on sustainability in Islamic finance as published by leading journals. Method - A total of 54 indexed publications was analyzed using the R Bibliometric application to generate a bibliometric map of sustainability in Islamic finance.   Result - The analysis shows a consistent annual increase in sustainability-related Islamic finance research, with the Isra International Journal of Islamic Finance being the most productive journal and Hassan MK as a prominent contributor.  Keyword analysis highlights “Islamism” and “sustainability” as dominant themes. Despite growth, research gaps remain that warrant further investigation. Implication - This study synthesizes existing research and identifies gaps, providing insights for scholars, policymakers, and practitioners to enhance the integration of sustainability in Islamic finance. Originality - This study introduces a novel application of Biblioshiny to explore sustainability literature in Islamic finance. Although Islamic finance is a broad topic, the specific focus on sustainability provides unique value, especially given the increasing attention to sustainability issues in various financial sectors.
Board expertise and Islamic bank performance in a two-tier system Ferdy Putra
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.28594

Abstract

Purpose - The purpose of this study is to analyze the influence of the expertise of the directors, board of commissioners, and sharia supervisory board on the performance of Islamic banking. Method - This study uses three areas of expertise, namely accounting/finance, business, and sharia expertise. The sample of this study is Islamic banking from 2014 to 2024, which meets the research criteria. Result - This study found that the expertise of the directors, board of commissioners, and sharia supervisory board improves the performance of Islamic banking. Implication - This study provides implications for companies and regulators to encourage and develop regulations that require the composition of the directors, board of commissioners, and sharia supervisory board with accounting/finance, business, and sharia expertise. Originality - As far as the author knows, research on board expertise in Islamic banking in countries that adopt a two-tier system has never been conducted.
Corporate governance attributes, banks characteristics and green banking disclosure in Indonesia Yulia Yulia; Muhammad Rafiuddin; Rokiah Paee
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.28681

Abstract

Purpose - The purpose of this study is to examine the influence of corporate governance attributes and banks characteristic on Green Banking Disclosure of Indonesian Islamic banks. Method - Using the panel data regression framework of multiple linier regression method, this study analyses a sample comprising nine Indonesian Islamic banks from 2018 to 2024.   Result - The results show that board size, independent ommissioner, profitability, and size have a significantly positive effect on Green Banking Disclosure Index (GBDI), while sharia supervisory board has significantly negative on GBDI but contradictive to board gender diversity, meeting frequency, and leverage do not have significantly affect on GBDI. Implication - The practical implications of this study emphasize the critical role of corporate governance attributes and banks characteristic in improving green banking disclosure index of Indonesian Islamic banks. Originality - This study comprises an in-depth examination of corporate governance attributes and banks' characteristics, as there is limited literature in Indonesia concerning diversity on the board and banks' characteristics, despite the relevance of the topic.

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