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Jurnal of Islamic Economic Studies
Published by Yayasan Darussalam Patalassang
ISSN : 30908493     EISSN : 3090871X     DOI : -
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
This journal contains writings of research results or theoretical studies related to economics, finance and Islamic banking. This journal focuses on the publication of research results in the field of Islamic Economic and Finance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 42 Documents
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Sharia Law and Financial Reporting Practices: An Empirical Study of Selected Business Organizations in Gusau Metropolis, Zamfara State, Nigeria Bamidele, Vincent Olawale
Journal of Islamic Economic Studies Vol. 1 No. 4 (2025): December 2025
Publisher : Yayasan Darussalam Patalassang

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Abstract

This study empirically investigates the effect of Sharia law on financial reporting practices among selected business organizations in Gusau metropolis, Zamfara State, Nigeria. The research addresses a critical gap in the literature by focusing on local, non-banking businesses in a region where Sharia law is formally integrated into the legal and regulatory framework. Using a descriptive survey design, primary data were collected from 120 business organizations through a structured questionnaire, and analyzed using SPSS version 18. The results reveal that Sharia compliance is a significant positive predictor of both the content and structure (B = 0.48, p < 0.001) and the transparency (B = 0.52, p < 0.001) of financial statements. Disclosure practices also significantly enhance financial statement quality (B = 0.32, p = 0.004) and transparency (B = 0.37, p = 0.001), while reporting challenges negatively affect transparency (B = -0.18, p = 0.027). Perceived benefits are positively associated with Sharia compliance in financial reporting (B = 0.41, p = 0.001). The regression models demonstrated good fit, with R² values ranging from 0.27 to 0.54, and all ANOVA results were statistically significant (p < 0.001). The study concludes that robust Sharia compliance and disclosure practices are pivotal for high-quality, transparent financial reporting, but practical challenges remain. It recommends the development of standardized Sharia-compliant reporting guidelines and targeted professional training to further enhance financial transparency and accountability in Zamfara State and similar contexts.
Rekonstruksi Pemikiran Ekonomi Islam tentang Pasar dalam Ekonomi Modern Abadi, Syahrul; Muhammad Yafiz
Journal of Islamic Economic Studies Vol. 1 No. 4 (2025): December 2025
Publisher : Yayasan Darussalam Patalassang

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Abstract

Islamic economic thought on the market has strong historical roots and distinctive normative values, yet it faces significant challenges within the dynamics of the modern economy characterized by globalization, digitalization, and the dominance of free-market mechanisms. This study is motivated by the gap between Islamic market principles and modern market practices that often generate inequality and injustice. The purpose of this study is to reconstruct Islamic economic thought on the market to ensure its relevance in modern economic development without losing its core values. This research employs a literature analysis method by examining classical and contemporary Islamic economic works alongside relevant modern economic literature. The results indicate that Islamic market concepts emphasize justice, transparency, prohibition of exploitation, and the moral role of market actors, which can be reconstructed through the integration of Islamic ethical values into modern market systems. The implications of this study demonstrate that reconstructing Islamic market thought can contribute theoretically to contemporary Islamic economics and practically offer an alternative framework for developing a just and sustainable market system.

Page 5 of 5 | Total Record : 42

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