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Islamic Accounting and Finance Review
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : -     EISSN : 2797166X     DOI : https://doi.org/10.24252/isafir.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
ISAFIR: Islamic Accounting and Finance Review adalah jurnal ilmiah bidang akuntansi dan keuangan baik konvensional maupun integrasi keilmuan dengan Islam yang diterbitkan oleh Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri (UIN) Alauddin Makassar. ISAFIR: Islamic Accounting and Finance Review menerima artikel penelitian sesuai dengan fokus dan ruang lingkup yang telah ditetapkan. Ruang lingkup kajian dalam ISAFIR: Islamic Accounting and Finance Review meliputi (tapi tidak terbatas pada) kajian bidang: 1. Akuntansi Syariah 2. Keuangan Islam 3. Akuntansi Keuangan 4. Akuntansi Sektor Publik 5. Akuntansi Manajemen 6. Pengauditan 7. Perpajakan 8. Sistem Informasi Akuntansi 9. Akuntansi Keperilaku 10. Akuntansi Lingkungan 11. Tata kelola Perusahaan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 114 Documents
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TRIPLE ENTRY ACCOUNTING: KAJIAN LITERATUR TERHADAP PERKEMBANGAN SISTEM PENCATATAN BERBASIS BLOCKCHAIN Deby Arachel Arta Viola; Ita; Nurul Latifa Azis; Fricilya Orpi Putri; Muh Fadly; Nur Asliana; Nurafni Oktaviyah
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 2 (2025): Volume 6 (2) Desember 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i2.68658

Abstract

The traditional double-entry accounting system has begun to reveal critical limitations in mitigating information asymmetry and data manipulation in the digital era. This study aims to explore the paradigm evolution toward blockchain-based Triple Entry Accounting (TEA) as a solution for strengthening financial reporting transparency and integrity. Employing a Systematic Literature Review (SLR) method supplemented with bibliometric analysis, this study examines 47 reputable journal articles from Scopus and Google Scholar databases (2017–2025). The literature synthesis indicates that the integration of distributed ledgers and cryptography in TEA creates an immutable single source of truth, thereby minimizing the need for manual reconciliation. Furthermore, automation through smart contracts facilitates the transition from periodic auditing to real-time continuous auditing, which significantly prevents accounting fraud. Despite offering absolute accountability, TEA implementation in developing countries like Indonesia is still constrained by high infrastructure costs, regulatory vacuums, and the digital literacy gap. This article concludes that TEA is not merely the digitalization of records, but a governance revolution that demands the readiness of a comprehensively integrated technological ecosystem.
EFEKTIVITAS KONTRIBUSI SUMBER PENDAPATAN ASLI DAERAH DALAM MENDUKUNG KEMANDIRIAN FISKAL: STUDI KOMPARATIF PAJAK PENERANGAN JALAN DAN RETRIBUSI DAERAH Syachbrani, Warka
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 2 (2025): Volume 6 (2) Desember 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i2.68918

Abstract

This research aims to analyze the effectiveness of the collection and contribution of the two main sources of Regional Original Income (PAD), namely Street Lighting Tax (PPJ) and Regional Levies, in supporting the fiscal capacity of local governments. The research uses a quantitative descriptive approach with comparative study methods. The data used is the target and realization of Makassar City Street Lighting Tax revenue for the 2020–2024 period as well as the target and realization of Polewali Mandar Regency Regional Levy revenue for the 2022–2024 period. The analysis was carried out using the effectiveness ratio and contribution ratio to Original Regional Income. The research results show that Street Lighting Tax has a high level of effectiveness with an average of 93.88% and a contribution of 20.64% to PAD. In contrast, Regional Levies show a lower level of effectiveness with an average of 72.10% and a contribution of 16.39%. These findings indicate that tax-based PAD sources have a better ability to support regional fiscal capacity than levy-based PAD sources. This research contributes to the fiscal literature by showing the importance of optimizing regional revenue structures through strengthening revenue sources that have high effectiveness and contribution.
MENGONSTRUKSI MODEL EVOLUSI PEMIKIRAN AKUNTANSI MAINSTREAM, INTERPRETIVE, DAN CRITICAL MELALUI SINTESIS LITERATUR METODOLOGIS Ryketeng, Masdar; Nashiruddin Mushoddiq Rahman, Ahmad
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 2 (2025): Volume 6 (2) Desember 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i2.68945

Abstract

This study aims to construct a model of the evolution of accounting thought through a methodological literature synthesis addressing the paradigms of mainstream accounting, interpretive accounting, and critical accounting. The study employs a qualitative approach using a non-systematic literature review (non-SLR) method involving 24 articles and scholarly works relevant to the development of ontology, epistemology, methodology, and axiology in accounting research. Data were collected through the identification, selection, in-depth reading, information extraction, and classification of literature based on paradigmatic characteristics. The analysis was conducted using thematic literature synthesis to identify patterns of development, inter-paradigmatic relationships, and the dynamics of change in accounting thought. The findings indicate that the development of accounting thought has evolved through four major stages: mainstream accounting grounded in objectivism and positivism; interpretive accounting oriented toward social constructionism; critical accounting emphasizing emancipation and critique of power relations; and recent developments toward ecological and existential perspectives. The findings also show that the relationships among paradigms are not characterized by mutual replacement, but rather evolve through processes of critique, dialogue, and transformation, which generate methodological pluralism in accounting research. This study produces a conceptual model of the evolution of accounting thought that explains the philosophical shift in accounting knowledge from objectivism toward social constructionism, critical emancipation, and ecological consciousness. The model provides a more comprehensive understanding of paradigmatic development within the discipline of accounting.
AKUNTABILITAS LEMBAGA PENGELOLA WAKAF: KAJIAN SHARIAH ENTERPRISE THEORY Maggu, Istiqamah; Abdullah, Muhammad Wahyuddin; Muchlis, Syaiful
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.63638

Abstract

Abstract, Waqf possesses significant potential for sustainable development and community welfare. However, waqf management in Indonesia faces accountability challenges, resulting in low public trust and suboptimal asset utilization. Current accountability approaches remain primarily administrative, emphasizing formal compliance without fully reflecting Sharia values. This study analyzes Sharia Enterprise Theory (SET) in strengthening waqf institution accountability through a Systematic Literature Review of 12 articles from 2021–2025. Thematic analysis identifies conceptual developments, implementation practices, and SET challenges. Results show a paradigm shift from compliance-based to values-based approaches. SET provides a comprehensive framework integrating accountability to Allah, stakeholders, and trustworthy resource stewardship. Despite its relevance, SET implementation faces limitations including insufficient human resources, technology gaps, regulatory challenges, and organizational culture constraints. The study concludes that integrated efforts are essential through regulatory strengthening, nazhir capacity development, and technological support to achieve optimal implementation of SET in waqf institutions. Abstrak, Wakaf memiliki potensi besar untuk mendukung pembangunan berkelanjutan dan kesejahteraan masyarakat. Namun, pengelolaan wakaf di Indonesia menghadapi masalah akuntabilitas yang mengakibatkan rendahnya kepercayaan publik dan pemanfaatan aset wakaf yang belum optimal. Pendekatan akuntabilitas yang dominan masih bersifat administratif dan menekankan kepatuhan formal, tanpa sepenuhnya mencerminkan nilai-nilai syariah. Penelitian ini menganalisis peran Sharia Enterprise Theory (SET) dalam memperkuat akuntabilitas lembaga pengelola wakaf melalui Systematic Literature Review terhadap 12 artikel dari periode 2021–2025. Analisis tematik mengidentifikasi perkembangan konsep, praktik penerapan, dan tantangan implementasi SET. Hasil menunjukkan pergeseran dari pendekatan berbasis kepatuhan menuju pendekatan berbasis nilai. SET hadir sebagai kerangka komprehensif yang mengintegrasikan akuntabilitas kepada Allah, pemangku kepentingan, dan tanggung jawab pengelolaan sumber daya secara amanah. Meskipun relevan, implementasi SET terbatas oleh keterbatasan sumber daya manusia, teknologi, regulasi, dan budaya organisasi. Penelitian menyimpulkan diperlukan upaya terpadu melalui penguatan regulasi, peningkatan kapasitas nazhir, dan dukungan teknologi untuk implementasi optimal

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