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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 177 Documents
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Revisiting mental accounting: the dominance of power prestige over personality, retention time, and qana’ah in shaping consumptive behavior Juniaty Ismail; Sri Apriyanti Husain; Setia Ningsih; Nur Zaimah Ubaidillah
Journal of Islamic Accounting and Finance Research Vol. 8 No. 1 (2026)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2026.8.1.26397

Abstract

Purpose - This study aims to examine the influence of various financial psychological constructs and spirituality on the consumptive behavior of accounting students at five universities in Gorontalo, focusing on the moderating role of mental accounting. Method - The research employed a quantitative approach using Partial Least Squares-Structural Equation Modeling (PLS-SEM) and involved 156 accounting students as respondents. Result - The results indicate that power prestige has a significant positive effect on consumptive behavior, while retention time, personality type, and qana’ah do not show significant effects. Mental accounting acts as a moderator that strengthens the relationship between power prestige and consumptive behavior, although its influence is not significant on other variables. This study confirms that students’ consumptive behavior is more influenced by social status than by personality traits, time management, or spiritual values. Implication - The implications of this research highlight the need for financial education that not only focuses on rational financial management but also raises awareness of the social impact of financial decision-making. Originality - This study makes a significant contribution to the behavioral finance literature by highlighting the interplay between social, psychological, and spiritual factors in shaping students' consumptive behavior.
Mapping the landscape of Islamic fintech and financial inclusion: a bibliometric review Muhamad Dupi; Muhammad Adil
Journal of Islamic Accounting and Finance Research Vol. 8 No. 1 (2026)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2026.8.1.26584

Abstract

Purpose - This study aims to systematically map and analyze the global research landscape on Islamic fintech and financial inclusion, identifying key publication trends, leading contributors, collaborative networks, and dominant research themes during from 2015 to 2026. Method - This study employed bibliometric analysis using data extracted from the Scopus database. A total of 1,428 English-language journal articles were analyzed using the PRISMA approach. Bibliometric techniques, including author collaboration analysis, citation collaboration analysis, and co-occurrence of keywords, were performed using VOSviewer (version 1.6.20) for visualization. Result - The findings indicate significant growth in research output, particularly during the 2022–2025 period. China and India lead in productivity, while the United Kingdom and the United States demonstrate a strong research impact. The literature has evolved into a multidimensional field, integrating financial technology with sustainability and inclusive development. Implication - This study makes a theoretical contribution by mapping the intellectual framework of research on Islamic fintech and offers practical insights for strengthening regulations and promoting financial inclusion. Originality - This study presents a recent bibliometric analysis of Islamic fintech and financial inclusion, offering a comprehensive overview of the field’s developments and research trends.
From shariah to SDGs: a hybrid review of sustainable sukuk research Fatwasari Soeratno Putri; Doddy Setiawan
Journal of Islamic Accounting and Finance Research Vol. 8 No. 1 (2026)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2026.8.1.28025

Abstract

Purpose - This study examines the intellectual structure and conceptual pillars of sustainable sukuk research, identifying theoretical, contextual, and methodological gaps and proposing a future research agenda. Method - This study employs an integrated mixed-methods design combining bibliometric analysis with a Theory-Context-Method (TCM)-based Systematic Literature Review of 45 Scopus-indexed articles, analyzed using VOSviewer and RStudio, with article selection following the PRISMA protocol. Result - A bibliometric analysis demonstrates significant growth in publications since 2019, with researchers from Malaysia and Indonesia leading the field. The analysis delineates four primary thematic clusters: green sukuk, Islamic finance, macroeconomic impact, and climate change. TCM indicates that 60% of studies are theoretical, with Maqasid al-Shariah emerging as the predominant focus. Geographic coverage is highly concentrated in Southeast Asia, while qualitative methodologies constitute 66.7% of the research approaches. Social sukuk and sustainability sukuk are largely absent as independent research topics, highlighting a fundamental misalignment between the ICMA-defined market architecture and the prevailing academic discourse. Implication - Future research should examine social sukuk and sustainability sukuk as standalone instruments, extend empirical inquiry to GCC and African markets, and adopt quantitative and mixed-methods designs to advance the field from its current exploratory stage toward explanatory and policy-relevant research. Originality - This is the first study to examine the full ICMA-defined sustainable sukuk spectrum as a unified ecosystem, delivering a comprehensive diagnosis of the field's structural gaps and a forward-looking research agenda.
Computer self-efficacy and Islamic financial literacy as determinants of Islamic accounting application adoption among sharia-based MSMEs Irsad Andriyanto; Enny Yulianti; Marda Ulya Reksadini; Nursyuhada Ab Wahab
Journal of Islamic Accounting and Finance Research Vol. 8 No. 1 (2026)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2026.8.1.28268

Abstract

Purpose - This study examines the impact of computer self-efficacy and Islamic financial literacy on the intentions of Sharia-compliant MSMEs' intentions to adopt Islamic accounting programs. Method - The study employed a quantitative cross-sectional design. Purposive sampling was employed to choose respondents, and a standardized questionnaire was used to collect data from Central Java's MSME participants. The investigation was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Result - Islamic financial knowledge and computing self-efficacy both had a strong beneficial impact on adoption intention. MSME actors are more qualified to use these technologies if they believe they are more technologically literate and understand the concepts of Islamic finance. Implication - The findings highlight the importance of Islamic financial understanding and digital skill development in MSMEs' digital transformation. Originality - This study closes a gap in the literature on Islamic accounting adoption by undertaking the first empirical test of a model that integrates computer self-efficacy and Islamic financial literacy within UTAUT2 for Sharia-compliant MSMEs.
The role of Islamic corporate governance in Islamic social reporting: evidence from global Islamic banks Yusuf Faisal; Qonitatun Luthfiyah; Junainah Jaidi; Ibrahim Ibrahim; Egi Gumala Sari
Journal of Islamic Accounting and Finance Research Vol. 8 No. 1 (2026)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2026.8.1.28661

Abstract

Purpose - This study aims to examine the relationship between Investment Account Holder, Non-Performing Financing, and Islamic Intellectual Capital on Islamic Social Reporting with Islamic Corporate Governance as a moderating variable. Method - This study uses quantitative data, with a sample of the 10 largest Islamic banks in the world for the period 2018-2024. The analysis technique used to test the hypothesis is multiple regression analysis using e-views 9 software. Result - The results show that Investment Account Holder, Non-Performing Financing, and Islamic Corporate Governance do not significantly affect Islamic Social Reporting. In contrast, Islamic Intellectual Capital has a significant positive effect on Islamic Social Reporting. Additionally, Islamic Corporate Governance moderates the effects of Non-Performing Financing and Islamic Intellectual Capital on Islamic Social Reporting. However, it does not moderate the effect of Investment Account Holder on Islamic Social Reporting. Implication - Islamic banks are advised to enhance intellectual capital and governance to improve social reporting. Originality - This study examines Islamic Social Reporting in the world’s 10 largest Islamic banks by analyzing the roles of Investment Account Holders, Non-Performing Financing, Islamic Intellectual Capital, and Islamic Corporate Governance as a moderating variable.
Syariah accounting, sustainable finance, and financial performance: evidence from Indonesian Islamic banks Didin Purniawan
Journal of Islamic Accounting and Finance Research Vol. 8 No. 1 (2026)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2026.8.1.28917

Abstract

Purpose - This study examines the effect of Shariah Accounting (Islamic Social Reporting, Corporate Social Responsibility, and productive zakat/waqf) and Sustainable Finance (green financing, green sukuk, and green project financing) on the financial performance of Islamic banks in Indonesia. Method - A quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM) was applied using secondary data from the annual reports of Islamic banks in Indonesia during 2021–2024, selected through purposive sampling. Result - The findings indicate that CSR, productive zakat and waqf, and green project financing significantly reduce the operational efficiency ratio (BOPO), reflecting improved cost efficiency. Green financing negatively affects Return on Assets (ROA), implying a short-term trade-off between profitability and sustainability. Meanwhile, Islamic Social Reporting (ISR) and green sukuk show no significant influence on any financial performance indicators. Implication - These results highlight the importance of embedding ethical values and sustainability practices into the strategic management of Islamic banks to achieve a balance between social responsibility and financial objectives. Originality - This study provides novelty by simultaneously testing the integration of Islamic social finance and sustainable finance instruments within a comprehensive empirical model in Indonesia.
Building trust among muslim donors on Islamic social finance crowdfunding platforms: the role of financial disclosure and social presence Frank Aligarh; Didik Prasetyanto; Bayu Sindhu Raharja; Anissa Hakim Purwantini; Vela Retna Widyastuti
Journal of Islamic Accounting and Finance Research Vol. 8 No. 1 (2026)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2026.8.1.31548

Abstract

Purpose - This study aims to address this gap by integrating the Stimulus-Organism-Response (SOR) framework to examine the determinants of the intention to donate on crowdfunding platforms, with a particular focus on financial disclosure and social presence. Method - This research employed both online and direct face-to-face survey methods for data collection. A total of 282 respondents from various regions across Indonesia were successfully obtained for data analysis. To predict the model, Structural Equation Modeling-Partial Least Squares (SEM-PLS) was employed to evaluate both the inner and outer models. Result - The research findings indicate that stimulus factors, such as financial disclosure, can serve as key predictors of trust and reputation. Meanwhile, social presence also positively influences trust, empathy, and reputation. Organizational factors, including trust, empathy, and reputation, have been shown to motivate individuals to donate through crowdfunding platforms. As a result, all the proposed hypotheses are supported. Implication - The study highlights the need for crowdfunding platforms to continuously improve financial transparency to sustain trust and reputation, while also encouraging traditional philanthropic organizations to adopt technology that enhances transparency and accountability. Originality - This study offers novelty by introducing financial disclosure as a key stimulus in the Stimulus–Organism–Response (SOR) framework to explain donation intention on crowdfunding platforms. It also extends prior research by demonstrating how financial transparency and social presence simultaneously shape donors’ trust, empathy, and perceived platform reputation in the context of donation-based crowdfunding in Indonesia.

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