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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 38 Documents
 1   2   3   4 
Characteristics of the Sharia Supervisory Board, Board of Commissioners and Board of Directors on the Profitability of Islamic Banking in Indonesia Febriyanti, Elsa; Wijayanti, Rahma
Review on Islamic Accounting Vol. 4 No. 2 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i2.597

Abstract

This research aims to analyze the influence of board characteristics on the profitability of Islamic banking in Indonesia as measured using Return On Assets (ROA). The independent variables, namely the characteristics of the sharia supervisory board, board of commissioners and board of directors are associated with board size, board educational background and board tenure with firm size as a control variable, while the dependent variable is the profitability of sharia banks. This research uses a quantitative approach with descriptive methods and panel data regression analysis. Based on research results, the size of the sharia supervisory board, board of commissioners and board of directors has no effect on the profitability of sharia banking. The educational background of the sharia supervisory board and board of commissioners has no effect on the profitability of sharia banking, while the educational background of the board of directors has a positive and significant influence on the profitability of sharia banking. The term of office of the sharia supervisory board, board of commissioners and board of directors has no effect on the profitability of sharia banking.
AI Application in Accounting Studies Taqi, Muhamad
Review on Islamic Accounting Vol. 4 No. 2 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i2.598

Abstract

This study aims to see the development of research on the topic of "Artificial Intelligence in Accounting" and research plans that can be carried out based on journals published on the theme. This research uses a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Artificial Intelligence in Accounting" which comes from the Scopus database with a total of 181 journal articles. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of "Artificial Intelligence in Accounting" research development in the world. The results of the study found that there were 6 clusters with the most used words being impact, quality, adoption, challenge, firm, relationship, factor, value, and industry. Then, the research path topics related to Artificial Intelligence in Accounting are The impact of AI on auditing practice, AI and automation in accounting, AI adoption in accounting education, Blockchain adoption in accounting firms, Artificial intelligence in financial reporting, and AI integration in AIS.
The Effect of Capital Quality, Credit Quality, Efficiency and Profitability on Company Value: (Study on Conventional General Banking Companies Listed on the Indonesia Stock Exchange for the Period 2013-2022) Putria Ananda, Viska; Kusmayadi, Dedi; Rusliana, Nanang
Review on Islamic Accounting Vol. 4 No. 2 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i2.600

Abstract

The objectives of this research is to determine and analyze capital quality, credit quality, efficiency, profitability and company value in conventional general banking listed on the Indonesian Stock Exchange and the influence of capital quality, credit quality, efficiency and profitability on company value in conventional general banking listed on the Indonesian stock exchange. The research method used in this research is descriptive analysis with a case study approach. The data needed in this research is secondary documentary data which contains the history of company finances published on the Indonesia Stock Exchange (BEI). The data and information obtained from the results of this research were analyzed using panel data multiple regression analysis. Based on the research results, it is known that partially capital quality and profitability have a positive effect on company value, while credit quality and efficiency have a negative effect on company value. Together, capital quality, credit quality, efficiency and profitability have a positive and significant effect on company value in conventional general banking listed on the Indonesian Stock Exchange. It is recommended for conventional general banking companies to improve capital quality and profitability as well as maintain the level of capital quality and efficiency, to increase company value.
Young Muslims’ Financial Behavior: Money Attitudes and Financial Literacy by Debt Status Nuwailah; Effendi, Jaenal; Ermawati, Wita Juwita
Review on Islamic Accounting Vol. 4 No. 2 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i2.603

Abstract

The increasing trend in household consumption debt in Indonesia, especially through digital lending platforms, has become a societal concern. From an Islamic perspective, debt is governed by ethical principles that emphasize fulfilling obligations responsibly and prudently. Achieving this requires self-discipline, supported by informed financial attitudes and knowledge. This study analyzes the effects of attitudes toward money and financial literacy, specifically debt and Islamic financial literacy, on the financial management behavior of young Muslim adults in Indonesia. It also examines differences in these effects between individuals with debt and those without. Data from 245 respondents were collected using structured questionnaires, analyzed through multiple linear regression, and further tested using the Chow Test to compare the two groups. Results indicate that attitudes toward money, debt, and Islamic financial literacy positively affect financial management behavior. However, in partial analysis, only Islamic financial literacy does not significantly impact financial management behavior. Additionally, comparisons between the two groups revealed no significant differences in financial management behavior between those with debt and those without, likely due to similar financial management tendencies across both groups.
A Scientometric Analysis on Shariah Accounting Standard Uula, Mimma Maripatul; Azzam, Hilmy Abdullah
Review on Islamic Accounting Vol. 4 No. 2 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i2.604

Abstract

This research explores sharia accounting standards by mapping recent trends in the literature through bibliometric analysis using Biblioshiny in R Studio. This research identifies three main clusters based on network analysis: the green cluster, which focuses on the challenge s of sharia accounting standards; the red cluster, which emphasizes Sharia Financial Reporting Compliance; the orange cluster, which highlights the topic of Sharia Accounting Standards and Waqf; the purple cluster explains Board effectiveness in Shariah reporting; and the blue cluster examines internal audit in sharia finance. Malaysia, Indonesia and the United Kingdom stand out in this area, reflecting their significant contributions to advancing research. Key topics in the theme quadrants include Islamic, financial, accounting, governance, sharia, standards, and banks. The intersection between Islamic accounting standards and banks emerged as a promising area for further exploration due to the potential growth of Islamic finance globally. This research underscores the need to optimize Islamic accounting standardization through digitalization and technological innovation as well as enhancing transparency and accountability. In addition, harmonization of international standards and strong Shariah compliance mechanisms are essential for the successful implementation of Islamic accounting standardization in the global realm. Overall, this chapter provides valuable insights into the evolving landscape of Islamic accounting standards and highlights important areas for future research.
Intellectual Capital and Profitability of Islamic Commercial Banks in Indonesia: Izzuddin, Ahmad; Irfany, Mohammad Iqbal
Review on Islamic Accounting Vol. 5 No. 1 (2025): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v5i1.599

Abstract

The aim of this study is to investigate the impact of intellectual capital on the profitability of Indonesian Islamic Commercial Banks (BUS), highlighting the significance of intangible assets in enhancing financial performance. Utilizing regression analysis, this study scrutinizes secondary data from BUS's quarterly financial reports between 2015-2020, focusing on the impact of Value Added Intellectual Capital (VAIC), Non-Performing Financing (NPF), and Capital Adequacy Ratio (CAR) on Return on Assets (ROA). The study reveals that VAIC has a significant positive effect on ROA, indicating that effective management of intellectual capital can enhance profitability. Conversely, NPF shows a significant negative impact on ROA, while CAR does not significantly affect ROA. The combined influence of GDP, CAR, NPF, and VAIC explains a substantial portion of the variance in ROA. The scope is confined to BUS within 2015-2020. Future research could extend globally and incorporate more variables to enrich insights. Islamic banks should prioritize the effective management of intellectual capital, particularly human resources, to boost profitability and gain a competitive edge. Regulatory bodies, like the OJK, are recommended to establish policies that support and guide the management of intellectual capital within the banking sector.This study provides novel insights into the significance of intellectual capital in improving the profitability of Indonesian Islamic banks, emphasizing the need for effective management strategies and regulatory policies to enhance the sector's performance and contribution to economic growth.
Book Review: Accounting, Capitalism and the Revealed Religions Firmansyah, Irman
Review on Islamic Accounting Vol. 5 No. 1 (2025): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v5i1.645

Abstract

This article discusses the relationship between accounting, capitalism, and the three revealed religions—Judaism, Christianity, and Islam—as analyzed by Vassili Joannidès de Lautour. Through an interdisciplinary approach encompassing the philosophy of religion, sociology, and economic history, this book explains how accounting practices are rooted not only in economic needs but also in the theological and moral dimensions of these major religions. Accounting is seen as a means of human accountability to God and fellow humans, while capitalism is considered a worldly manifestation of specific religious values. This book affirms that accounting is a moral reflection of humanity about God and itself. It does not only count numbers, but also weighs meaning; it does not only record transactions, but also writes the ethical history of civilization. Therefore, the sustainability of the world economy will greatly depend on the extent to which accounting can once again become a tool of balance between material profit and spiritual responsibility.
Comparison of Internal Audit Disclosure in Islamic and Conventional Banks in Indonesia Aziza, Nur Amalia
Review on Islamic Accounting Vol. 5 No. 1 (2025): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v5i1.671

Abstract

This study aims to assess the disclosure practices in internal auditing within Islamic and conventional contexts, recognizing the vital role of internal audit functions in ensuring governance and managing risks, particularly in the banking sector. The research employs a qualitative methodology, conducting content analysis on 40 annual reports from Islamic and conventional banks in 2022-2023 to evaluate the extent of disclosure, which serves as a proxy for internal audit quality. The sample selection involved 10 Islamic banks and 10 conventional banks, chosen through purposive sampling. The findings reveal that despite the expectation for Islamic banks to prioritize full disclosure, they still fall short compared to conventional banks. Larger banks demonstrate higher transparency levels in information disclosure than medium and small banks. Additionally, conventional banks tend to offer more transparency than Islamic banks, emphasizing not only risk management but also value enhancement through consulting services. In contrast, Islamic banks place greater emphasis on regulatory compliance, with only a minority leveraging internal audits for advisory purposes. This research highlights the need for Islamic banks in Indonesia to enhance their transparency levels in internal auditing processes to improve overall governance and risk management effectiveness.

Page 4 of 4 | Total Record : 38

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