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HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah
Published by Politeknik Wahdah Islamiyah Makassar
ISSN : -     EISSN : 31236960     DOI : -
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah is a peer-reviewed academic journal that publishes original research articles, conceptual studies, and practical analyses in the field of Islamic accounting and financial reporting. The journal aims to advance scholarly and professional understanding of accounting practices within Islamic financial institutions, emphasizing integrity, transparency, accountability, and compliance with Sharia principles and maqāṣid al-sharī‘ah. The journal seeks to serve as a platform for the dissemination of knowledge and innovation in Sharia-based financial reporting, auditing, governance, and accounting education, bridging the gap between theory, research, and professional application in Islamic financial institutions. Scope Areas of interest include, but are not limited to: Accounting and financial reporting in Islamic financial institutions Sharia auditing and governance systems Zakat, infak, sadaqah, and waqf (ZISWAF) accounting Islamic accounting standards and regulatory frameworks Accounting information systems for Islamic financial management Ethical and spiritual dimensions in Islamic accounting practices Financial disclosure and transparency in Islamic organizations Islamic microfinance and cooperative accounting Digital innovation and financial technology (FinTech) in Islamic finance Integration of Sharia values in accounting education and practice The journal welcomes submissions from academics, researchers, practitioners, and policymakers with interests in the development of Islamic accounting and governance practices at both national and global levels.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
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Perkembangan Keuangan Syariah dan Pertumbuhan Ekonomi di Indonesia: Analisis Hubungan Jangka Panjang dan Jangka Pendek: The Development of Islamic Finance and Economic Growth in Indonesia: An Analysis of Long-Term and Short-Term Relationships Azwar Azwar; Arif Mashuri; Jamaluddin Majid
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 1 No. 1 (2025): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

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Abstract

This study aims to analyze the short-run and long-run relationship between sukuk development and economic growth in Indonesia. The research employs a quantitative approach using annual time series data covering the period 2003–2022. The dependent variable is Gross Domestic Product (GDP) per capita (current US$), while the independent variable is the value of Sukuk Outstanding (in billion rupiahs). The analysis utilizes the Autoregressive Distributed Lag (ARDL) model to examine both the long-term and short-term linkages between the two variables. The estimation results indicate that, in the long run, sukuk has a positive and significant effect on economic growth, confirming that an increase in sukuk issuance can strengthen national economic activity through the financing of productive, asset-based projects. In the short run, the Error Correction Model (ECM) results reveal an error correction coefficient of -0.084852, which is significant at the 1% level, implying an adjustment mechanism of approximately 8.48% per period toward long-run equilibrium. Although temporary negative effects are observed from previous sukuk issuances, the findings suggest that the market possesses a gradual self-correcting capacity. This study underscores the strategic role of sukuk in supporting sustainable economic growth in Indonesia, in line with Islamic finance principles that emphasize justice, stability, and social welfare.
Silence Behind Green Sukuk: Stakeholder Voices on the Effectiveness and Resilience of Sharia Financial Institutions in Green Financing: Keheningan di Balik Sukuk Hijau: Suara Pemangku Kepentingan tentang Efektivitas dan Ketahanan Lembaga Keuangan Syariah dalam Pembiayaan Hijau Abdi Dzul Jalal Ikram; A.M. Nur Atma Amir; Achmad Riady; Jamaluddin Majid
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 1 No. 1 (2025): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

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This study examines green sukuk as a reflection of the interconnectedness between spirituality, economics, and sustainability in Indonesia’s Islamic finance. Employing a descriptive qualitative method and a reflective literature review, it explores the often-overlooked spiritual dimension behind the success narrative of green sukuk, particularly the absence of maqāṣid al-syarīʿah (the higher objectives of Islamic law) in both policy formulation and public perception. The findings indicate that sustainability in Islam extends beyond environmental aspects to include spiritual, ethical, and moral dimensions. By framing green sukuk as a form of “structural da‘wah,” this research highlights its potential to harmonize divine values with contemporary financial practices. Ultimately, the study proposes a maqāṣid-based green finance framework that emphasizes holistic sustainability, integrating faith-based principles with sustainable development goals to strengthen the ethical foundation of Islamic financial instruments in Indonesia.
Tinjauan Zakat, Infak, dan Sedekah sebagai Bentuk Transfer Kekayaan: A Review of Zakat, Infaq, and Sadaqah as Forms of Wealth Transfer Achmat Subekan; Azwar Azwar
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 1 No. 1 (2025): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

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This study aims to describe the concept of zakat, infak, and sadaqah (ZIS) from the perspective of Islamic economics as instruments of wealth transfer and to explain their roles in creating a just and sustainable distribution of wealth within society. The research employs a qualitative approach using the library research method. Data analysis is conducted descriptively and analytically through normative-theological and structural-economic approaches, in order to reveal both the spiritual values and economic functions of ZIS in the context of wealth redistribution. The findings indicate that zakat, infak, and sadaqah play a strategic role in maintaining the socio-economic balance of society. These instruments function as effective mechanisms of wealth transfer that help reduce disparities between the rich and the poor. Beyond being an act of obedience to Allah, ZIS also strengthens social solidarity, promotes economic self-reliance, and realizes falah—the attainment of well-being in this world and the hereafter. Therefore, ZIS represents an Islamic economic instrument that is not only spiritually oriented but also makes a tangible contribution to equitable economic development and social sustainability.
Paradigma dan Karakteristik Sistem Ekonomi Islam: Kajian Teoretis dan Filosofis: Paradigms and Characteristics of the Islamic Economic System: A Theoretical and Philosophical Study Desy Arum Sunarta; Nelia Syafriawati; Mukhtar Lutfi
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 1 No. 1 (2025): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

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This study aims to provide a comprehensive understanding of the paradigm and characteristics of the Islamic economic system as an alternative to the conventional economic system that is oriented toward materialism and market efficiency. The research employs a descriptive qualitative method using a library research approach through content analysis to identify core values and principles, comparative analysis to distinguish Islamic economics from conventional systems, and descriptive–qualitative analysis to explain its implementation in modern economic practices. The findings show that the Islamic economic system is a framework that places divine values and sharia principles as the main foundation of economic activity in order to achieve falah in this world and the hereafter. Islamic economics offers a balanced approach between individual ownership and social interests, making it an alternative solution that integrates economic growth with equitable welfare distribution. In the contemporary context, the application of the Islamic economic paradigm can be seen in the development of Islamic finance, the halal industry, productive zakat, and social waqf, which have become increasingly relevant in addressing the challenges of globalization. Thus, Islamic economics has the potential to become an economic model that is just, ethical, and sustainable.
Transformasi Lembaga Keuangan Syariah Non-Bank: Analisis Theory of Innovations dan Pengembangan Kontemporer: Transformation of Non-Bank Sharia Financial Institutions: Analysis of Theory of Innovations and Contemporary Development Andi Wawan Mulyawan; Azwar Azwar; Sumarlin Sumarlin
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 1 No. 1 (2025): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

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Abstract

This study aims to provide a comprehensive understanding of non-bank Islamic financial institutions (NBIFIs) through the perspective of the theory of innovations. Employing a descriptive-analytical method and a library research approach, the study finds that NBIFIs are undergoing fundamental transformations driven by the digitalization of business models, the rise of Islamic fintech, the adoption of AI and blockchain technologies, and the development of innovative financial instruments such as digital sukuk and digital takaful. Innovation is also evident in the strengthening of technology-based shariah governance, including automated shariah compliance and the utilization of RegTech and SupTech. Conversely, NBIFIs face significant challenges related to regulatory gaps, low levels of digital literacy, technological risks, and the need for enhanced human capital capacity. Nevertheless, opportunities such as the growth of the global halal industry, the strengthening of the social finance ecosystem, and regulatory support provide strategic momentum for accelerating innovation. This study projects that the future development of NBIFIs will move toward full digitalization, integration of the halal–fintech ecosystem, tokenization of shariah-compliant assets, and hybrid models that combine commercial and social finance. These findings underscore the importance of maqāṣid al-sharīʿah–oriented innovation as a foundational element for strengthening the long-term competitiveness of NBIFIs.
Studi Penerapan Akuntansi Pesantren Pada Laporan Keuangan Yayasan Pondok Pesantren Tahfizh Bustanul Qur'an Melawi: Study of the Application of Islamic Boarding School Accounting in the Financial Reports of the Tahfizh Bustanul Qur'an Melawi Islamic Boarding School Foundation Renaldi Renaldi; Muh. Sajjaj Sudirman
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 2 No. 1 (2026): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah (In Progress Issue)
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

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Abstract

The Tahfizh Islamic Boarding School Foundation, Bustanul Qur'an, receives income from student tuition fees, new student admissions, donations, alms, waqf, and donors. Therefore, it requires transparent and accountable financial reports as a form of financial management accountability to stakeholders. This research aims to analyze the application of the Islamic Boarding School Accounting Guidelines (PAP) in preparing the financial statements of the Tahfizh Bustanul Qur'an Islamic Boarding School in Melawi. This research uses a qualitative approach with a descriptive method. Primary data was obtained thru in-depth interviews with the pesantren treasurer, while secondary data consisted of cash books and transaction records from 2024. Data collection techniques included documentation, observation, and interviews, which were then analyzed using data reduction, data presentation, and conclusion drawing techniques. The research results show that the financial statements of the Tahfizh Bustanul Qur'an Islamic boarding school are still very simple, only recording cash receipts and disbursements without following standard accounting cycles. The pesantren has not yet implemented the Pesantren Accounting Guidelines due to the limited understanding of financial managers regarding accounting standards and the absence of an accounting system that includes transaction analysis, journals, trial balances, adjustments, and financial statements. The implication of this research is the need for training for pesantren financial managers in implementing PAP and developing internal accounting policies that comply with SAK ETAP to improve the accountability and transparency of pesantren financial reporting.
Sistem Keuangan Islam dan Perkembangannya: Kajian Historis Berbasis Prinsip Syariah: Islamic Financial System and Its Development: Historical Study Based on Sharia Principles Arsyil Arsyil; Niluh Anik Sapitri
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 2 No. 1 (2026): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah (In Progress Issue)
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

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Abstract

This research aims to examine the development of the Islamic financial system through a historical perspective and Sharia principles as its operational foundation. The research method employed is qualitative with a library research approach, utilizing secondary data obtained from relevant scientific literature, academic books, and official reports. Research findings indicate that the Islamic financial system has evolved from simple muamalah practices in the classical period into an institutionalized modern industrial structure in the 20th century. Core principles such as the prohibition of riba, gharar, and maysir serve as an ethical framework ensuring justice, transparency, and risk balance in transactions. The scale of this system continues to increase globally, with total assets reaching approximately USD 4.0 trillion in 2021, driven by the growth of Islamic banking instruments and sukuk. The Islamic financial system demonstrates a high adaptive capability to modern market dynamics through product innovation and the integration of financial technology. The research concludes that the profit-sharing economic model is a sustainable alternative capable of strengthening global financial stability and economic inclusion.
Dinamika Instrumen dan Kelembagaan Pasar Keuangan Syariah: Tantangan dan Prospek Menuju Indonesia sebagai Pusat Keuangan Syariah Global: The Dynamics of Islamic Financial Market Instruments and Institutions: Challenges and Prospects toward Indonesia as a Global Islamic Finance Hub Azwar Azwar; Bayu Taufiq Possumah
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 2 No. 1 (2026): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah (In Progress Issue)
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

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Abstract

This study aims to describe the Islamic financial instruments in the money and capital markets, analyze the institutional roles in their development, and identify the opportunities, challenges, and prospects of the Islamic financial market in Indonesia. The research employs a library-based qualitative descriptive approach by examining primary and secondary sources such as scholarly literature, DSN-MUI fatwas, and official reports from the Financial Services Authority (OJK), Bank Indonesia (BI), and international institutions. The findings reveal that Islamic financial instruments play a vital role in supporting a halal and just economy, operating under principles free from riba, gharar, and maysir. Institutional frameworks involving OJK, BI, DSN-MUI, IDX, and international bodies such as IFSB and AAOIFI ensure market stability, Sharia compliance, and operational efficiency. Nevertheless, the Islamic financial market faces challenges, including low public literacy, limited regulatory harmonization, and strong competition from conventional and global markets. Despite these constraints, its prospects remain highly promising through integration with the halal industry, strengthened collaboration among stakeholders, and accelerated digital innovation. With appropriate strategies and national policy support, Indonesia holds great potential to emerge as a globally competitive and sustainable Islamic financial hub.
Implementasi Akuntansi Transaksi Murabahah Berdasarkan PSAK 102 dalam Meningkatkan Transparansi dan Kepatuhan Syariah pada Lembaga Keuangan Syariah: Implementation of Murabahah Transaction Accounting Based on PSAK 102 in Increasing Transparency and Sharia Compliance in Sharia Financial Institutions Farhan Al-Habsy; Niluh Anik Sapitri
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 2 No. 1 (2026): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah (In Progress Issue)
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

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This research aims to conceptually examine the implementation of murabahah transaction accounting based on PSAK 102 and its role in improving and increasing sharia compliance in sharia financial institutions. A qualitative and normative approach is used through literature study, with a focus on normative provisions, standards and ethical considerations in sharia accounting. The findings show that consistent application of PSAK 102 can significantly improve financial reporting compliance and ensure that accounting treatment is in line with sharia principles. This study concludes that effective implementation of PSAK 102 functions as a normative instrument that strengthens accountability and reliability in sharia financial reporting, thereby increasing stakeholder trust and institutional legitimacy.
Strategi Penerapan PSAK 104 pada Transaksi Istishna: Menuju Laporan Keuangan yang Baik: Strategy for Implementing PSAK 104 in Istishna Transactions: Towards Good Financial Reports Nurul Wahyu; Niluh Anik Sapitri
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 2 No. 1 (2026): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah (In Progress Issue)
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

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Abstract

The implementation of good accounting standards, particularly PSAK 104, is crucial for preparing transparent and accurate financial statements in Indonesia. PSAK 104 regulates the recognition, measurement, and disclosure of revenue from istishna transactions, which are agreements for the purchase of goods that do not yet exist and will be produced. This research explores the impact of implementing PSAK 104 on the transparency of financial statements, as well as the challenges faced by companies in its implementation. The findings indicate that a deep understanding of accounting standards, support from information technology, and training for accounting personnel are key strategies to enhance reporting quality. This study aims to contribute to better accounting practices and promote business sustainability in Indonesia.

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