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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 170 Documents
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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.
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.
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 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.
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 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.
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 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.
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 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.

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