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Frank Aligarh
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UIN Raden Mas Said Surakarta, Central Java, Indonesia, Jl. Pandawa, Dusun IV, Pucangan, Kartasura, Sukoharjo, Central Java Province, Postal Code 57168.
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JIFA (Journal of Islamic Finance and Accounting)
Published by Universitas Islam Negeri Raden Mas Said Surakarta
ISSN : 26151774     EISSN : 26151782     DOI : https://doi.org/10.22515/jifa
Core Subject : Economy,
Economics, Econometrics & Finance
JIFA (Journal of Islamic Finance and Accounting) openly welcomes scholars, academicians, researchers, policyholders, lecturers, and practitioners to submit their high-quality research articles that correspond to the focus and scopes. This journal concerns on two primary areas, Islamic Finance and Accounting. The topic of Islamic finance limits its discussion on financial matters such as sharia capital market, sharia banking, financial technology, Islamic philanthropy (Zakat, Waqf, Sadaqah, etc.) and behavioral finance. The theme of accounting directs the discourses about development of accounting concepts, Islamic accounting, behavioural accounting, auditing, taxation, accounting information system, and public sector accounting. Papers on accounting issues relating to developing in other fields such as finance, small-medium enterprises, and government operations are also welcome. By promoting the current issues of these areas, JIFA represents an excellent forum for highlighting the profile of Islamic finance and accounting research on both national and international levels.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 87 Documents
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Islamic banking risk management: Trends and insights from a bibliometric and SLR approach Nuzulia, Nuzulia; Kasanah, Roisatun
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 2 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i2.9851

Abstract

Along with the growth of Islamic banking, risk management is an essential element that must be managed properly because it is one of the potential financial institutions. This study aims to see trends and analyze the development of research on risk management in Islamic banking by reviewing the literature through bibliometric methods and systematic literature review (S.L.R.). The findings of this study are the number of articles related to Islamic banking risks that have been carried out from 2002 to 2022, with a total of 372 articles. Based on the analysis, it can be seen that the number of articles published increased and peaked in 2018. Operational risk and risk management practices keywords are the least numerous. This result showed that Islamic banking has different characteristics than conventional banking, including financial risk and non-financial risk, thus requiring a different regulatory approach in the mitigation and stabilization process. Furthermore, this study highlights gaps in the literature, such as the limited focus on operational risks, and offers a comprehensive framework for understanding risk management practices in Islamic banking. These findings contribute to theoretical advancements by emphasizing the need for regulatory frameworks tailored to the unique characteristics of Islamic banking, filling a critical gap in existing research.
Navigating MSMEs success: A deep dive analysis of business success at Jogokaryan Mosque Rarasati, Indin
JIFA (Journal of Islamic Finance and Accounting) Vol. 8 No. 1 (2025)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v8i1.9925

Abstract

This study aims to analyze the influence of mosque-based microenterprise financing and empowerment programs on the business success of mustahiq (zakat recipients) at Jogokariyan Mosque. Recognized as a pioneer in the productive zakat management system, Jogokariyan Mosque integrates its financial initiatives with socio-religious programs such as benevolent loans (qardhul hasan), business training sessions (Ngaji Bisnis), and the creation of a community marketplace (Pasar Rakyat Jogokariyan). The originality of this research lies in its development of Abu Zahrah’s maqashid sharia framework by incorporating a new dimension—worship quality—which has not been addressed in previous studies.  The results reveal that financial wisdom and worship quality have a significant and positive effect on business success. Among these, worship quality demonstrates the strongest contribution, highlighting its importance as a spiritual dimension within the mosque empowerment model, followed by financial wisdom. This study concludes that the mosque-based empowerment model grounded in the maqashid sharia framework is effective in enhancing mustahiq business performance from both financial and spiritual perspectives. The findings reinforce the role of the mosque as a holistic and sustainable agent of socio-economic development and recommend the application of PLS-SEM as a robust approach for evaluating the success of productive zakat programs targeting microenterprises.
Investigating the impact of internal finance, ICG, and CSR on the profitability of Islamic Commercial Banks Cahya Jati, Farisa Nur; Mohamad Irsyad
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 1 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i1.9953

Abstract

Despite the rapid growth of Islamic commercial banks, their Return on Assets (ROA) performance continues to lag significantly behind that of conventional banks, highlighting substantial challenges in enhancing efficiency and profitability. This discrepancy poses a potential threat to their competitiveness in an increasingly saturated banking market. The aim of this study is to assess the impact of internal finance management, the implementation of Islamic Corporate Governance (ICG), and Islamic Corporate Social Responsibility (ICSR) on the profitability of Islamic banks. The research sample comprises 10 Sharia-compliant commercial banks in Indonesia, covering the period from 2015 to 2023, with a total of 90 observations. This study examines the effects of Islamic Corporate Social Responsibility (CSR), Islamic Corporate Governance (ICG), Non-Performing Finance (NPF), Capital Adequacy Ratio (CAR), and Financing to Deposit Ratio (FDR) on the financial performance of Islamic commercial banks. The financial performance is measured using Return on Assets (ROA), while ICG and CSR are assessed through a social disclosure index. The data was analyzed using multiple linear regression in Eviews 10. The hypothesis testing revealed that NPF and ICSR negatively affect financial performance, while CAR, FDR, and ICG had no significant impact.
Enhancing ZIS management through marketplace platforms: Opportunities and sharia compliance challenges Syarifuddin; Zaerofi, Afif
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 2 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i2.9955

Abstract

Zakat Institutions and marketplace platforms have established a collaboration to adapt to the growing shift toward digital transaction patterns in managing Zakat, Infaq, and Shadaqah (ZIS). Marketplaces offer convenience in ZIS collection, while LAZ ensures Sharia compliance in fund management. This study highlights how such collaboration significantly expands the reach of ZIS collection, presenting immense potential, but also identifies challenges in ensuring Sharia compliance and accountability. The research employs a qualitative methodology to explore the dynamics of the collaboration between Zakat Institutions and marketplace platforms. Thematic analysis was applied to identify key themes related to the opportunities and challenges of the collaboration. The research contributes to the understanding of digital platforms' role in faith-based financial management, offering practical insights for enhancing cooperation between LAZ and marketplaces. It emphasizes the need for dialogue, public education about ZIS and qurban, and system adjustments to ensure Sharia compliance. The findings have practical implications for improving digital ZIS management through enhanced accountability and regulatory frameworks, making this collaboration a model for leveraging technology in religious fund management
Islamic banking in Indonesia and Malaysia: Comparative insights into sharia compliance, profitability, and governance Lestary, Dini; Aulia Azimi; Fitri Jayanti; Samsul Hidayat
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 2 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i2.10026

Abstract

The growing prominence of Islamic banks in Southeast Asia highlights the importance of understanding their financial performance to maintain public trust and enhance competitiveness. This research aims to compare the financial performance of Islamic commercial banks (BUS) in Indonesia and Malaysia by employing the Sharia Conformity and Profitability (SCnP) method and analyzing the application of the Islamic Corporate Governance (ICG) index. Using a quantitative descriptive approach, the study utilizes financial performance data from the 2021-2022 annual reports of selected banks. The SCnP method categorizes Sharia banks into four quadrants: Upper Right Quadrant (URQ), Lower Right Quadrant (LRQ), Upper Left Quadrant (ULQ), and Lower Left Quadrant (LLQ). Results indicate that Bank BCA Syariah (BCAS), Bank Syariah Indonesia (BSI), and National Pension Savings Bank (BTPNS) demonstrate superior performance, as they are positioned in the URQ. Additionally, the ICG analysis reveals that Bank Muamalat Malaysia Berhad (BMMB) achieves the highest governance index score at 62%, followed by BCAS from Indonesia at 56%. These findings provide valuable insights for policymakers and bank managers, emphasizing the critical role of governance and Sharia compliance in driving the success of Islamic banks in the region
Harmonizing Sharia Accounting and Corporate Culture: A Pathway to Better Decision-Making Syah, Arzal; Jafar, Erwin; Nurpratiwi, Dini; Jasnur, Avrilia; Ar Rasyid, Aidil; Imam, Abdi
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 2 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i2.10061

Abstract

This study explores the relationship between cognitive bias, heuristic bias, and corporate culture in the context of sharia accounting decision making in Indonesia. The results show that cognitive bias does not have a significant effect on decision making, while corporate culture is proven to moderate the effect of cognitive bias on sharia accounting decisions. On the other hand, heuristic bias also has no direct effect, and the interaction between corporate culture and heuristic bias does not show a significant impact. These findings emphasize the importance of corporate culture in forming a framework that can reduce the negative impact of cognitive bias in decision making. The practical implications of this study suggest that companies need to integrate sharia values ​​into their organizational culture to improve the quality of decision making, thereby creating a more transparent and accountable environment. Theoretically, this study contributes to the understanding of how psychological and cultural factors can influence each other in the context of sharia accounting, paving the way for further research that can deepen the analysis of the integration of sharia values ​​in business practices.    
Unlocking Firm Value through Green Accounting: Insights from the Energy Industry Mawarni, Alberti Listia Tri; Kurniawati, Estetika Mutiaranisa; Widjajanto , Anis
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 2 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i2.10087

Abstract

This study aims to assess the impact of green accounting on the firm value of energy sector companies listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative methodology utilizing purposive sampling. The research focuses on companies engaged in the Environmental Performance Rating Program (PROPER). The data sample comprises 28 companies from the energy sector spanning the years 2018 to 2022. The independent variable in this study is green accounting, assessed through environmental cost, environmental disclosure, environmental performance, and environmental committee. The dependent variable is the firm's value as indicated by Tobin's Q formula. This study employs multiple linear regression analysis utilizing the SPSS Statistics 26 software. This study's findings demonstrate that environmental costs and scores do not influence firm value. Nonetheless, environmental performance and the environmental committee positively impact firm value. We expect this research to illuminate the importance and effectiveness of green accounting in sustainability reports, allowing companies to improve their social and environmental accountability through the adoption of environmental management programs.

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