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Contact Name
Hasna Luthfi
Contact Email
hasnaluthfikha@gmail.com
Phone
+6281380700081
Journal Mail Official
hasnaluthfikha@gmail.com
Editorial Address
Editorial Office Jl. Bogor Baru No. A4 RT 08 RW 09 Tegallega, Kota Bogor, Jawa Barat, Indonesia
Location
Kota bogor,
Jawa barat
INDONESIA
Review on Islamic Accounting
Published by Smart Insights
ISSN : -     EISSN : 29853265     DOI : -
Review on Islamic Accounting adalah publikasi ilmiah yang diterbitkan oleh SMART Insight yang berada di bawah lembaga riset SMART Indonesia. Sharia Economic Applied Research and Training (SMART) adalah lembaga penelitian di Indonesia yang fokus pada riset seputar ekonomi dan keuangan Islam. Review on Islamic Accounting terbit dua (2) kali dalam 1 tahun.
Articles 5 Documents
Search results for , issue "Vol. 2 No. 2 (2022): Review on Islamic Accounting" : 5 Documents clear
Islamic Bank Productivity: Analysis of Research Path Fatimah Iskandar Putri
Review on Islamic Accounting Vol. 2 No. 2 (2022): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.177 KB) | DOI: 10.58968/ria.v2i2.148

Abstract

This study aims to see the development of research Islamic Bank Productivity around the world published by journals with that theme. This study used a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme Islamic Bank Productivity derived from the Scopus database for 2005-2022. Then, the data was processed and analyzed using the VosViewer application with the aim of knowing the research development bibliometric map Islamic Bank Productivity in this world. The results of the study found that the authors, organizations, and countries with the most publications were dominated by Malaysia. Next, Islamic Bank Productivity based on the bibliometric keyword mapping, there are 4 clusters which are research lines in the existing literature, namely the determinants of Islamic bank productivity, the effect of capital on Islamic bank productivity, the effect of macroeconomic variables on Islamic bank productivity, and the effect of interest rates on Islamic bank productivity.
Monetary Overinvestment and The Fall of Asian Tigers Raihan
Review on Islamic Accounting Vol. 2 No. 2 (2022): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v2i2.166

Abstract

The author proposes that the Asian financial crisis can be traced back to the Plaza Accord of 1985, an agreement to artificially strengthen the yen and weaken the dollar. Coupled with low interest rates, the arrangement enabled the fabled speculative boom of the 1990s in East Asia. The essay illustrates, using the Austrian overinvestment theory, how financial liberalization undermined by government exchange interventions can lead to devastating consequences. Government interference in the financial sector, either for the purpose of protecting consumers or domestic manufacturers, results in instability in the long-run. Even after sacrificing the broader economy to subsidize a certain group of manufacturers or consumers, the governments and central banks failed to protect these groups they set out to subsidize in the first place
Research Map on Islamic Audit Literatures Mimma Maripatul Uula
Review on Islamic Accounting Vol. 2 No. 2 (2022): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v2i2.168

Abstract

This study aims to see the development of research "Islamic Audit” around the world published by journals with that theme. This study used a qualitative method with a blibliometric analysis approach. The data used is secondary data with the theme "Islamic Audit” which comes from the Scopus database. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the research development blibliometric map "Islamic Audit". Based on the bibliometric keyword mapping, there are 6 clusters that can be research lines. The 6 clusters are (1) Shariah audit governance, (2) Development of Islamic audit control, (3) Shariah compliance for Islamic audit, (4) Corporate governance in Islamic auditing, (5) Audit report lag and extent in Islamic auditing, and (6) Risk management in Islamic audit. Then the words most used are shariah audit, effectiveness, system, Islamic financial institution, governance, and shariah compliance.
The Impact of Macroeconomic Variables on Jakarta Islamic Index (JII) Fluctuation Maulana Ja'far Shodiq; Muhammad Ridho Al-Fathan; Muhammad Ridwan Hidayat
Review on Islamic Accounting Vol. 2 No. 2 (2022): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the impact of economic growth rates, inflation, interest rates, on prices or the level of JII price proportions. In addition, this study aims to determine how significant the influence of these factors is on the performance of the sharia-based stock market in Indonesia. The method used is multiple linear regression (OLS). The results of the study found that the economic growth rate has a significant positive effect on JII price and interest rates do not significant and negative effect.
Islamic Accounting Standard: An Intertemporal Sentiment Analysis Syahdatul Maulida; Aam Slamet Rusydiana; Muhamad Taqi
Review on Islamic Accounting Vol. 2 No. 2 (2022): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to look at related sentiments “Islamic Accounting Standard” around the world published by journals with that theme. This study uses a qualitative method with a sentiment analysis approach. The data used is secondary data with the theme “Islamic Accounting Standard” obtained from the Dimensions database of 100 scientific publications. Data is processed using software SentiStrength for extracting and classifying sentiments. The results of the study found that neutral sentiment was the highest with a percentage of 39%, followed by negative sentiment with 32% and positive sentiment with a percentage of 29%. Related research Islamic Accounting Standard experienced fluctuations in the number of sentiments throughout the period 1990 to 2023. The highest number of sentiments occurred in 2018 with a total of 13 scientific publications, which were dominated by neutral sentiment of 9 scientific publications. There are several positive and negative issues related to the topic of sharia accounting standards which can be further elaborated.

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