cover
Contact Name
Vima Tista Putriana
Contact Email
vimaputriana@eb.unand.ac.id
Phone
+6285211160978
Journal Mail Official
jiseafa@lppm.unand.ac.id
Editorial Address
Kampus Limau Manis, Padang 25175, West Sumatra, Indonesia, Padang, Sumatera Barat 25175
Location
Kota padang,
Sumatera barat
INDONESIA
Journal of Islamic and South East Asian Finance and Accounting
Published by Universitas Andalas
ISSN : -     EISSN : 30326095     DOI : https://doi.org/10.25077/jiseafa.1.01.14-27.2023
Core Subject : Economy, Social,
Journal of Islamic and South East Asian Finance and Accounting is an open-access, peer-reviewed journal, published by the Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas, in collaboration with the Islamic Finance Development Center (IFDC) Universitas Andalas Padang – Indonesia. It publishes original research articles, reviews, and short communications covering research results about Islamic finance and accounting in the South East Asian setting. Journal of Islamic and South East Asian Finance and Accounting published article in English and Indonesia. Islamic finance: Fundamentals, trends and opportunities in Islamic Finance: Islamic banking and financial markets; Risk management; Corporate finance; Investment strategy; Islamic social finance; Financial planning; Housing finance; Legal and regulatory issues: Islamic accounting: Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations, Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit review and corporate governance, Controls and risks in Islamic organizations, Financial and non-financial performance measurement and disclosure of Islamic business.
Articles 12 Documents
Implementasi PSAK109 tentangAkuntansi Zakat Dan Infak/Sedekah Pada LAZ (Studi Kasus LAZIS Muhammadiyah Sumatera Barat) Adrian Diva Fanani
Journal of Islamic and South East Asian Finance and Accounting Vol. 2 No. 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.2.1.16-27.2024

Abstract

This research aims to understand the implementation of Statement Number 109 of Accounting Standard on Zakat and Infaq/Sadaqah (PSAK 109) at LAZIS Muhammadiyah Sumatera Barat and to identify obstacles faced in implementing it. This research used a qualitative research approach and inductive reasoning. The results of this study indicated that LAZIS Muhammadiyah Sumatera Barat has adopted some provisions of PSAK 109 in its financial reports. These findings imply that adhering to the prescribed financial report format can prevent material misstatements. This research contributes by identifying deficiencies in the financial reports of LAZIS Muhammadiyah in terms of compliance with the provisions of PSAK 109 on Zakat and Infaq/Sadaqah Accounting.
Factors Influencing University Students’ Choosing Halal Cosmetics : An Exploratory Study Silvy Astari; Engla Sulistya; Mya Yuwanita Suhanda
Journal of Islamic and South East Asian Finance and Accounting Vol. 2 No. 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jiseafa.2.1.9-15.2024

Abstract

Moslems are supposed to use halal products including cosmetics. This paper aims to explore reasons of university students in choosing halal cosmetics. This study involved three Focus Group Discussions (FGDs) undertaken during May 2024. Each group consisted of seven to ten students who used cosmetic on a daily basis. The result of this study indicated that students were very concern with halal cosmetics. Four points had been highlighted by research participants during the FGDs as factors that they would consider when choosing cosmetics. The four factors have included (i) have the products certified as ‘halal’ by the body that owns authority to do so (ii) do the products have the National Agency of Drug and Food Control logo (i.e. BPOM) (iii) is the price affordable and (iv) is the product suitable with their skin. Research participants acknowledged that they are willing to have extra effort in getting halal cosmetics and will continue to use the halal cosmetics in the future.

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