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Review on Islamic Accounting
Published by Smart Insights
ISSN : -     EISSN : 29853265     DOI : -
Core Subject : Religion, Economy, Science,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 37 Documents
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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.
The Influence of Working Capital Management on Business Performance: Moderating Effect of COVID-19 Badruzaman, Jajang
Review on Islamic Accounting Vol. 3 No. 1 (2023): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v3i1.280

Abstract

The aim of this research is to find the influence between Working CapitalManagement and Business Performance in COVID-19 era. The quantitativeresearch methods, multiple regressions, secondary data and purposive samplinghave been worked out. The authors have collected a panel of 16 of HealthcareSector Company from Indonesia Stock Exchange in 2018-2021. The results ofthis study indicate that Working Capital Management measured by GWCR hasan effect on business performance and NWCR has no effect on businessperformance measured by ROA and ROE. Meanwhile, Covid-19 did notmoderate the influence between GWCR on business performance and Covid-19was able to moderate the relationship between NWCR and businessperformance. By validating the findings with previous researchers, this researchwill contribute to the literature and business surveys. It will benefit academic,social and practical behavior.
Biblioshiny-R Application to Map Islamic Audit Research Maulida, Syahdatul; Kassim, Siti Fatimah Mohd
Review on Islamic Accounting Vol. 3 No. 1 (2023): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v3i1.294

Abstract

This research uses a qualitative bibliometric analysis approach using Biblioshiny R software, with the aim of evaluating and investigating the development of literature related to Islamic auditing. This research data was obtained from scientific publications contained in the Scopus database during the period 1997-2023. The research results show that the main journal most active in publishing articles on Islamic auditing is Journal of Islamic Accounting and Business Research, reflecting the focus and contribution of the journal in developing literature on this topic. In particular, the most productive author in this context is Hussainey K, who has made a significant contribution in publishing articles on Islamic audits indexed in Scopus. Keyword analysis shows that “Islamic Banks” emerged as the most frequently appearing keyword related to sharia audit, highlighting the importance of sharia audit in the context of Islamic banking and financial institutions. This research also finds 5 (five) clusters of Islamic audit studies.
Do Indonesia Islamic Banks Perform Better Than Malaysia? A Malmquist Index Approach Uula, Mimma Maripatul; Rusydiana, Aam Slamet; Ali, Mohammad Mahbubi
Review on Islamic Accounting Vol. 3 No. 1 (2023): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v3i1.297

Abstract

This study aims to measure the productivity of Islamic banks in Indonesia and Malaysia using the Malmquist Productivity Index (MPI) method with the research period 2010-2019. The research objects used are 23 Islamic banks in Indonesia and Malaysia. The data of this study comes from the annual financial statements of each bank from the period 2010-2019. The input variables in this study are employee costs, administrative costs and third-party funds. And for the output variable is financing and operating income. The results of this study explain that during the period 2010-2019, the productivity level of Islamic banks in Indonesia and Malaysia has a fluctuating trend from year to year. Based on the average TFPCH score, it is concluded that the productivity of Islamic banks shows no increase in productivity or constant and technological change has not contributed optimally to the increase in productivity of Islamic banks in Indonesia and Malaysia. Furthermore, analyzing individually on Islamic Banks in Indonesia and Malaysia, it is found that there are 8 Islamic Banks with increased productivity, one Islamic bank in Malaysia and seven Islamic banks in Indonesia. The results also highlighted that the productivity level of Islamic banks in Indonesia is relatively better than Islamic banks in Malaysia. Then, the Malmquist Index quadrant analysis found that Islamic Banks in Indonesia and Malaysia dominate in quadrant 3 with a total of 12 Islamic Banks, followed by quadrant 4 with a total of 7 Islamic banks, and quadrant 1 with a total of 4 Islamic banks.
Islamic Financial Stability: Previous Research based on Scopus Database Puspita, Amelia Tri; Shikur, Anwar Adem
Review on Islamic Accounting Vol. 3 No. 1 (2023): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v3i1.317

Abstract

The global financial system is growing rapidly in a large number of countries in the world, and Indonesia is no exception. The growth of Islamic finance in Indonesia has also experienced a significant increase as indicated by Indonesia's financial assets in the global top ten. The economic crisis a decade ago has accelerated the development process of Islamic finance. These conditions have proven that Islamic finance has a strong enough stability compared to conventional finance. There are still many researchers' contradictions on the stability of Islamic finance. This study aims to determine the development of Islamic Financia l Stability research trends published by leading journals on Islamic financial economics. The data analyzed consisted of 263 indexed research publications. The data is then processed and analyzed using the VoSviewer application to find out the bibliometric map of Islamic Financial Stability research development.
Developing Islamic Housing Index based on Maqasid Approach Zulfan, Ahmad; Taufiq, Muhammad; Ashraf, Gigih; Rizky, Muhamad Arul
Review on Islamic Accounting Vol. 3 No. 1 (2023): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v3i1.336

Abstract

Housing with Islamic concepts is starting to grow rapidly at this time. It is not uncommon for Islamic housing to be interpreted with the concept of housing without usury transactions, even though the concept includes six aspects of Maqasid Shariah, namely protecting religion, protecting the soul, protecting the mind, protecting offspring, protecting property, and protecting the environment. Therefore, this research aims to analyze the existing housing in Sentul, such as Azzikra, Griya Asri, and Victoria housing in Bogor Indonesia, on the basis of Maqasid Shariah. Using a quantitative approach and simple addictive research method, we found that in general indicators, all housing estates have conducted Islamic housing development in accordance with Maqasid Shariah. However, in this study we found that the housing that in overall indicators is almost close to fulfilling the Maqasid Shariah criteria is Victoria housing. In the future, this index is expected to become an alternative indexation for sharia-based housing.

Page 2 of 4 | Total Record : 37

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