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Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Published by Sekolah tinggi ekonomi islam SEBI
ISSN : 23382783     EISSN : 25493876     DOI : https://doi.org/10.35836/jakis
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dan Keuangan Islam (JAKIs) is a scholarly journal published by the Department of Islamic Accounting, Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI). The JAKIs publishes twice a year in April and October. The journal has been publishing scholarly papers since 2013. All submitted papers will be reviewed by journal editors and if it is matched with the journal scope, the paper will be then sent to our peer-reviewers. The journal is SINTA 4 accredited by the Ministry of Research, Technology and Higher Education Republic of Indonesia No. 28/E/KPT/2019 on September 26th, 2019 (Valid until September, 2024) JURNAL AKUNTANSI DAN KEUANGAN ISLAM accepts original manuscripts in the field of Islamics Accounting and Finance, including research reports, application of theory, critical studies and literature reviews. The spread of Islamics Accounting and Finance include: 1. Islamic accounting, 2. Auditing and corporate governance, 3. Accounting and tax regulation and policy for Islamic institutions, 4. Shari’ah auditing and corporate governance, 5. Fnancial and non-financial performance measurement and 6. Disclosure in Islamic institutions and organizations.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1 Documents
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Search results for , issue "vol 14, no 2 (2026)" : 1 Documents clear
Konstruksi Kewajiban dan Utang Mahar dalam Perkawinan Islam melalui Systematic Integrative Review dan Semiotika Peirce Uswatun Hasanah; Ahmad Yudhira; Oki Prayogi
Jurnal Akuntansi dan Keuangan Islam Vol 14, No 2 (2026)
Publisher : INSTITUT AGAMA ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v14i2.1636

Abstract

This study aims to show how the literature constructs mahr as a right, obligation, value, payment, deferral, and debt in Islamic marriage, and to interpret the signs and practices representing these obligations through Peircean semiotics from a socio-cultural accounting perspective. The data were drawn from Scopus-indexed literature searched on 13 August 2026 using title, abstract, and keyword fields. The final search identified 31 documents, which were screened using eight inclusion and exclusion criteria, resulting in 14 full-text articles that met the eligibility criteria and were included in the final analysis. The study employed a systematic integrative review involving data extraction and integrative synthesis, followed by Peircean semiotic analysis using the sign–object–interpretant relationship. The findings show that mahr is constructed as a woman’s economic right tied to the giver’s obligation and characterized by specific values and fulfillment mechanisms. Deferral does not automatically constitute debt; unpaid and outstanding represent unresolved obligations, whereas debt is constructed when the literature explicitly employs terms such as debt, binding debt, or creditor–debtor relationships. The semiotic analysis identifies four clusters of meaning: obligation formation, fulfillment and temporality, continuity of obligation, and representation and settlement. From a socio-cultural accounting perspective, these findings demonstrate that economic obligations may acquire meaning and binding force through social relations, religious norms, and the institution of marriage. This study proposes understanding mahr debt as a value-bearing relational obligation, rather than merely as a formal financial liability.

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