cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rini Purnamasari
Contact Email
rinipurnamasari@iainpare.ac.id
Phone
+62 853-4237-0883
Journal Mail Official
ifar@iainpare.ac.id
Editorial Address
IAIN Parepare, Jalan Amal Bakti No.08, Bukit Harapan. Kecamatan Soreang, Kota Parepare, Indonesia, 91131
Location
Kota pare pare,
Sulawesi selatan
INDONESIA
Islamic Financial And Accounting Review
Published by Institut Agama Islam Negeri Parepare
ISSN : -     EISSN : 29864097     DOI : https://10.35905/ifar
Core Subject : Economy,
Economics, Econometrics & Finance
Islamic Financial And Accounting Review is published by Institut Agama Islam Negeri Parepare. This journal presents scientific papers in the field of Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Market, Banking and contemporary issue about accounting. This journal has e-ISSN (2986-4097) published in May and November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 47 Documents
 1   2   3   4   5 
ANALYSIS OF SHARIA ACCOUNTING IN THE COLLECTION OF ZAKAT FUNDS THROUGH SOCIAL MEDIA AT BAZNAS, ENREKANG REGENCY Sartika Sartika; Saddan Husain; Rismala
Islamic Financial And Accounting Review Vol. 4 No. 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15568

Abstract

In the ever-growing digital era, zakat management institutions are required to adapt to modern society's communication and transaction patterns. BAZNAS Enrekang Regency responds to this dynamic by utilizing social media and digital platforms as a strategic means to increase zakat collection. This research aims to identify innovations and strategies implemented by BAZNAS Enrekang in collecting zakat through social media, as well as evaluate its effectiveness in increasing muzakki participation. Using a descriptive qualitative approach, data was collected through observation, documentation, and in-depth interviews with resource persons who play a direct role in the implementation of the digitalization strategy, including social media managers and institutional leaders. The results of the study show that BAZNAS Enrekang actively uses various social media such as Instagram, TikTok, YouTube, and WhatsApp chatbots to disseminate information, zakat education, and activity reports. The use of QRIS is also an innovative solution in facilitating digital zakat payments. This strategy has been proven to be able to increase digital interaction, build public trust, and expand the reach of information. However, obstacles such as limited human resources and documentation tools are still challenges that need to be overcome. Overall, digitalization at BAZNAS Enrekang not only contributes to increasing zakat collection, but also strengthens transparency and accountability in zakat management at the regional level, making it a relevant example of adaptation in the midst of today's digital transformation.
TRANSFORMATION OF PAYMENT METHODS AMONG MILLENIALS: A STUDY ON THE ADOPTION AND EFFECTIVENESS OF ELECTRONIC MONEY IN PAREPARE CITY Fitrah Anugrah Ramadhan; Sri Wahyuni Nur; Damirah; Multazam Mansyur Addury
Islamic Financial And Accounting Review Vol. 4 No. 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15569

Abstract

The digital revolution has changed the landscape of the payment system in Indonesia, especially among millennials who are increasingly adopting electronic money as the primary method of transactions. This study aims to analyze the adoption of factors that affect the use, as well as the effectiveness of electronic money in meeting the transaction needs of the millennial generation in Parepare City. Using a qualitative approach with a case study method, this study collected data through in-depth interviews with electronic money users from various social and economic backgrounds. The results of the study show that ease of use, transaction security, various incentives such as cashback and discounts, and social factors are the main factors in the adoption of electronic money. In addition, the effectiveness of electronic money can be seen in transaction efficiency, transaction automation, Accessibility and Flexibility, and Multitransactions. However, challenges such as uneven digital literacy and growing payment infrastructure are obstacles to wider adoption. These findings provide insights for financial service providers, governments, and the public in improving a more inclusive and effective digital payments ecosystem.
ISLAMIC FINTECH AS A CATALYST FOR INCLUSIVE MACROECONOMIC DEVELOPMENT : REGULATORY CHALLENGES AND STRATEGIC POLICY RESPONSES IN INDONESIA’S DIGITAL ECONOMY muh arif; muh fahri; mutiara; arini
Islamic Financial And Accounting Review Vol. 4 No. 2 (2026): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i2.15417

Abstract

Digital transformation has fundamentally changed the global financial landscape, including the emergence of Islamic financial technology (Islamich fintech). This study investigates the macroeconomic role of Islamic fintech in promoting financial inclusion, supporting economic stability, and addressing regulatory challenges within Indonesia’s digital economy. Unlike previous studies that primarily focus on technology adoption and operational performance, this research examines Islamic fintech as a strategic macroeconomic instrument by integrating financial inclusion, regulatory governance, and Maqāṣid al-Syarīah principles. This study employs a qualitative descriptive approach based on secondary data analysis derived from regulatory documents, institutional reports, and relevant academic literature during 2020–2025. The findings demonstrate that Islamic fintech contributes to expanding access to financial services, strengthening productive financing, and supporting equitable economic development. Nevertheless, regulatory fragmentation, cybersecurity risks, infrastructure disparities, and limited digital financial literacy remain significant challenges. This study highlights the importance of coordinated policy strategies among regulators, financial institutions, and digital technology stakeholders to establish a sustainable Islamic fintech ecosystem.
SELF-DIRECTED LEARNING IN DIGITAL ACCOUNTING EDUCATION: A NARRATIVE STUDY OF STUDENTS’ EXPERIENCES IN MASTERING ACOUNTING APPLICATIONS Magfirah Wahyu Ramadhani; Ambarwati Akib; Dwi Utami
Islamic Financial And Accounting Review Vol. 4 No. 2 (2026): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i2.16972

Abstract

This study aims to explore the self-directed learning experiences of Accounting Education students at Universitas Negeri Makassar in mastering digital accounting applications. This topic is important because the digital transformation of accounting education requires students not only to understand accounting concepts theoretically but also to independently operate digital accounting applications through adaptive, reflective, and continuous learning processes. This study employed a qualitative approach using a narrative research design. Participants were selected through purposive sampling, involving Accounting Education students who had experience using digital accounting applications in learning activities, practical sessions, or other academic contexts. Data were collected through semi-structured interviews, limited observations, documentation of learning artifacts, and students’ written reflections. The findings reveal several key themes, including initial confusion and digital anxiety, trial-and-error learning strategies, utilization of digital learning resources, peer support, metacognitive evaluation, and the transformation of students’ identities as prospective digital accounting educators. These findings indicate that mastering digital accounting applications is not merely a technical skill acquisition process but also a meaningful learning experience that develops students’ independence, resilience, adaptability, and professional readiness. This study contributes to the development of self-directed learning research in digital accounting education by highlighting how students construct knowledge, overcome technological challenges, and develop professional competencies through independent and reflective learning processes. The findings also provide practical implications for designing accounting education curricula that are more reflective, collaborative, and experience-based in response to digital transformation.
THE INFLUENCE OF MOTIVATION AND COST CONSTRAINTS ON STUDENTS’ INTENTION TO PURSUE PROFESSIONAL ACCOUNTING EDUCATION : EVIDENCE FROM SHARIA ACCOUNTING STUDENTS AT IAIN PAREPARE Nur fasli; Rezki Fani; Muzdalifah Muhammadun; indrayani
Islamic Financial And Accounting Review Vol. 4 No. 2 (2026): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i2.16983

Abstract

This study aims to examine the influence of motivation and financial constraints on the interest of students in the Sharia Accounting Study Program at IAIN Parepare in pursuing Professional Accounting Education (PPAk). The study focuses on students’ intention to continue professional accounting education as a pathway toard becoming professional accountants. This research employs a quantitative approach using primary data collected through a questionnaire with a Likert scale. The population consists of Sharia Accounting students at IAIN Parepare from the 2022–2024 cohorts. Based on the predetermined criteria and outlier testing, a total of 119 respondents were included in the final sample. The data were analysed using multiple linear regression with SPSS. The findings indicate that motivation and financial constraints simultaneously influence students’ intention to pursue Professional Accounting Education. Interestingly, this study reveals that financial constraints have a positive effect on students’ interest. Rather than being perceived solely as a barrier, higher educational costs are considered by students as an indicator of quality, reputation, and professional value (price–quality association). This finding provides a broader perspective on the Theory of Planned Behavior (TPB) by demonstrating that perceived behavioural control factors, such as cost considerations, may not always negatively affect intention when accompanied by strong career motivation. The findings highlight the importance of strengthening student motivation and improving access to professional accounting education, particularly within the context of Sharia Accounting education.
THE INFLUENCE OF COST OF GOODS SOLD (COGS) DETERMINATION AND DISTRIBUTION PATTERNS ON THE SELLING PRICE OF FISHERMEN’S CATCHES Nurul Shafika; Rezki Fani
Islamic Financial And Accounting Review Vol. 4 No. 2 (2026): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i2.18146

Abstract

This study aims to analyze the effect of Cost of Goods Sold (COGS) determination and distribution patterns on the selling price of fishermen’s catches in Kajuangin Hamlet, Lembang District, Pinrang Regency. This research employs a descriptive quantitative approach with a field research design. The population consists of 56 fishermen registered as holders of e-KUSUKA cards, with a sample of 49 respondents selected through simple random sampling using the Slovin formula. Data were collected through a Likert-scale questionnaire (1–5), observation, and documentation. The data were analyzed using instrument testing, classical assumption testing, and multiple linear regression analysis with the assistance of SPSS. The results indicate that, partially, COGS (Sig. = 0.195) and distribution patterns (Sig. = 0.283) do not have a significant effect on fishermen’s selling prices. Similarly, the simultaneous test shows that COGS and distribution patterns do not significantly influence selling prices (Sig. = 0.391), with an explanatory contribution (R²) of only 4%, while the remaining 96% is influenced by other factors outside the research model, such as market conditions, catch volume, and consumer demand. These findings indicate that the selling price of fishermen’s catches in Pinrang Regency is not primarily determined by COGS calculation and distribution patterns, but is more strongly influenced by external market factors, including price fluctuations, supply conditions, and consumer demand.
CONCENTRATED OWNERSHIP’S ROLE IN MODERATING THE RELATIONSHIP BETWEEN FIRM AGE AND CORPORATE SOCIAL RESPONSIBILITY Muhammad Zaikin; Mutmainnah; La Ode Muhammad Saum Fasihu; Hasnidar Mamase; Andi Muhammad Fuad Ramadhan Basru; Taufan Sufatriansa Awal
Islamic Financial And Accounting Review Vol. 4 No. 2 (2026): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i2.18506

Abstract

This study aims to analyze the effect of firm age on Corporate Social Responsibility (CSR) disclosure and to examine the role of concentrated ownership as a moderating variable. The research employs a quantitative approach using secondary data obtained from Thomson Reuters Eikon Refinitiv, Stockbit, the Indonesia Stock Exchange, and company annual reports. The research sample consists of non-financial companies selected through purposive sampling technique. CSR is measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on GRI Standards, while concentrated ownership is measured based on the percentage of the largest shareholding. The analysis was conducted using panel data regression with Fixed Effect Model and robust standard errors. The results show that firm age has a positive and significant effect on CSR disclosure. However, concentrated ownership is unable to moderate the relationship between firm age and CSR. These findings indicate that companies that have been operating longer tend to have higher levels of CSR disclosure, while ownership concentration has not been proven to strengthen or weaken this relationship. The results reinforce the importance of firm characteristics in encouraging sustainable CSR disclosure practices.

Page 5 of 5 | Total Record : 47

 1   2   3   4   5 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2026): Islamic Financial And Accounting Review Vol. 4 No. 1 (2025): Islamic Financial And Accounting Review Vol. 3 No. 2 (2025): Islamic Financial And Accounting Review Vol. 3 No. 1 (2024): Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review Vol 2 No 1 (2023): Islamic Financial And Accounting Review (iFAR) Vol 1 No 2 (2023): Islamic Financial And Accounting Review (iFAR) Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR) Vol. 1 No. 1 (2022): Islamic Financial And Accounting Review (iFAR)