Examining the Development of Sharia Accounting Research in Indonesia through a Systematic Literature Review
Abstract
This article aims to comprehensively examine how Sharia accounting research in Indonesia has evolved, highlighting critical issues and providing guidance for future research directions. The article uses articles indexed in Scopus and Sinta 2, totaling 41 articles. It maps the academic themes into five categories, namely "Sharia Accounting and Its Application," "Education and Perception about Sharia Accounting," "Psychological and Social Aspects in Sharia Accounting," "Instruments and Financial Products of Sharia," and "Islamic Philanthropy." From the division into these five academic themes, it can be concluded that the implementation of Sharia accounting in Indonesia is still relatively lacking and continues to use practices from conventional accounting. The results of this study are expected to contribute to the theoretical development and review of issues related to the development and implementation of Sharia accounting in Indonesia.
References
Ananda, M. R., Irianto, G., & Adib, N. (2021). Dilema Penerimaan Time Value of Money Dalam Praktik Akuntansi Syariah. Jurnal Akuntansi Multiparadigma, 12(1), 59–80. https://doi.org/10.21776/ub.jamal.2021.12.1.04
Anisah, N., & Utomo, L. P. (2017). Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah. Assets: Jurnal Akuntansi Dan Pendidikan, 6(2), 107. https://doi.org/10.25273/jap.v6i2.1301
Arianty, E. (2020). How to Improve Sharia Accountability for Sovereign Sukuk in Indonesia. Iqtishadia, 13(1), 53. https://doi.org/10.21043/iqtishadia.v13i1.6618
Arianty, E., Nafis, M. C., & Ghoni, A. (2023). How to Increase the Accountability of Cash Waqf Linked Sukuk : Maqāṣid Asy-syarī‘ah Approach. In Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Vol. 15, Issue 1, pp. 1–20).
Arianty, E., & Qadri, R. A. (2021). Mewujudkan Standar Akuntansi Transaksi Sukuk Negara. Jurnal Ekonomi Dan Keuangan Syariah, 5(1), 20–39. https://doi.org/10.24034/j25485024.y2021.v5.i1.4676
Arwani, A. (2016). Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 7(1), 163. https://doi.org/10.18326/muqtasid.v7i1.163-184
Arwani, A. (2019). Islamic Accounting: an Overview of Ideological Interpretations. Indonesian Journal of Islamic Literature and Muslim Society, 4(1), 91–108. https://doi.org/10.22515/islimus.v4i1.1792
Arwani, A., Wijaya, S., Laitupa, M. F., Mustafa, M. S., Chakim, M. H. R., Pattinaja, E. M., & Andiyan, A. (2022). Contribution of Sharia Accounting Characters in Anti-Corruption Culture. Journal of Intercultural Communication, 22(4), 77–85. https://doi.org/10.36923/jicc.v22i4.46
Astuti, S., & Asrori. (2016). The Analysis of Amil Competency and Its Effects on The Implementation of Zakat on Amil Zakat Institution. Accounting Analysis Journal, 5(3), 248–255. http://journal.unnes.ac.id/sju/index.php/aaj
Basyariah, N. (2018). Analisis Implementasi Pembiayaan Musyarakah Mutanaqishah Pada Perbankan Syariah di Indonesia. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 9(2), 120. https://doi.org/10.18326/muqtasid.v9i2.120-133
BSI. (2021). Sejarah Perseroan. https://ir.bankbsi.co.id/corporate_history.html
Dewi, V. S. (2022). Sharia financing products and the performance of sharia commercial banks – the evidence from Indonesia. Bank i Kredyt, 53(5), 497–522.
Dodik Siswantoro. (2018). Sharia Accounting Standard for Sukuk (Islamic Bond) Accounting in Indonesia. Journal of Islamic Accounting and Business Research, 2(2), 117–126.
Efri, S. (2019). Organisasi Pengelola Zakat Komparasi Standar Akuntansi Organisasi Nirlaba Dan Standar Akuntansi. ZISWAF : Jurnal Zakat Dan Wakaf, 5(2). https://doi.org/10.21043/ziswaf.v5i2.4336
Ernawati, D., & Aryani, Y. A. (2019). Empirical evidence of IFRS studies in Indonesia. Jurnal Akuntansi & Auditing Indonesia, 23(2), 65–77. https://doi.org/10.20885/jaai.vol23.iss2.art1
Hadi, D. A. (2018). Pengembangan Teori Akuntansi Syariah di Indonesia. Jurnal Akuntansi Multiparadigma, 9(1), 106–123. https://doi.org/10.18202/jamal.2018.04.9007
Haitam, R. I., Ardiansyah, M., & Salim, M. (2022). Adoption of the AAOIFI International Code of Ethics for Indonesian Islamic Accountants. Ikonomika, 6(2), 259–274. https://doi.org/10.24042/febi.v6i2.11528
Harahap, A., & Qomar, M. N. (2022). Waqf Management: A Bibliometric Review. Ziswaf: Jurnal Zakat Dan Wakaf, 9(1), 59. https://doi.org/10.21043/ziswaf.v9i1.14909
Harmain, H., Anggriyani, A., Rasidah, R., Olivia, H., Nurlaila, N., Wahyudi, H., Farina, D., & Syafina, L. (2019). Akuntansi Syarih di Indonesia. In Angewandte Chemie International Edition, 6(11), 951–952. (Vol. 1, Issue April). MADENATERA.
Hasan, P. P., & Shauki, E. R. (2022). Recommendations for collection and development strategy of waqf funds: A case study on waqf institutions. Jurnal Ekonomi & Keuangan Islam, 8(1), 137–151. https://doi.org/10.20885/jeki.vol8.iss1.art10
Herawati, N., & Bandi, B. (2019). Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi. Jurnal Dinamika Akuntansi Dan Bisnis, 6(1), 103–120. https://doi.org/10.24815/jdab.v6i1.13012
Hesford, J. W., Lee, S. H. (Sam), Van der Stede, W. A., & Young, S. M. (2007). Management Accounting: A Bibliographic Study. Handbooks of Management Accounting Research, 1, 3–26. https://doi.org/10.1016/S1751-3243(06)01001-7
Irfan, I., & Muhyarsyah, M. (2020). A Fiqh Reconstruction in Company Zakat Accounting. Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies, 20(2), 175–208. https://doi.org/10.18196/aiijis.2020.0120.175-208
Irfan, I., Muhyarsyah, M., Marpaung, A. P., & Liswanty, I. (2020). Reconstruction from the aspects of Islamic law in corporate zakat accounting. Jurnal Akuntansi & Auditing Indonesia, 24(2), 139–147. https://doi.org/10.20885/jaai.vol24.iss2.art7
Ismail, A. G., Zaenal, M., & Abdullah, R. (2022). Islamic Philanthropy (1st ed.). Palgrave Macmillan Cham. https://doi.org/10.1007/978-3-031-06890-4
Iswanaji, M. C., & Wahyudi, M. (2017). Formalitas Fikih dalam Penerapan Akuntansi Syariah Aliran Pragmatis. 39, 583–599.
Khoerulloh, A. K., & Janwari, Y. (2021). Analysis of Investment Decisions in Sharia Cooperatives: Does Sharia Accounting Standards Affect? Economica: Jurnal Ekonomi Islam, 12(1), 119–140. https://doi.org/10.21580/economica.2021.12.1.6442
Kholid, M. N., Tumewang, Y. K., & Amin, H. (2022). Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university. Jurnal Ekonomi & Keuangan Islam, 8(2), 182–196. https://doi.org/10.20885/jeki.vol8.iss2.art3
Maharani, R., Nuarini, F., & Andrianto. (2017). Analisis Perbedaan Persepsi Akademisi Akuntansi terhadap Penerapan Mata Kuliah Akuntansi Syariah. Jurnal Ekonimi Dan Bisnis Islam, 3(1), 39–48.
Mayring, P. (2014a). Qualitative content analysis: Theoretical foundation, basic procedures and software solution (free download via Social Science Open Access Repository SSOAR). Forum Qualitative Sozialforschung/Forum: Qualitative Social Research, 10, 1–143. https://www.ssoar.info/ssoar/bitstream/handle/document/39517/ssoar-2014-mayring-Qualitative_content_analysis_theoretical_foundation.pdf
Mayring, P. (2014b). Qualitative content analysis: Theoretical foundation, basic procedures and software solution (free download via Social Science Open Access Repository SSOAR). Forum Qualitative Sozialforschung/Forum: Qualitative Social Research, 10, 1–143.
Meutia, I., & Adam, M. (2017). Dissecting implementation musharakah in Islamic bank in Indonesia: A case study. Jurnal Akuntansi & Auditing Indonesia, 21(1), 61–69. https://doi.org/10.20885/jaai.vol21.iss1.art6
Muda, I., Panjaitan, R., Erlina, E., Ginting, S., Maksum, A., & Abubakar, A. (2018). Model application of Murabahah financing acknowledgement statement of Sharia accounting standard No 59 Year 2002. Iopscience.Iop.Org, 8(February 2018), 68–74. https://doi.org/10.1088/1755-1315
Murni, Y., Astuti, T., & Nisa, C. (2018). Determinants of Profit Sharing Financing and Zakat Distribution Based on CAMEL Analysis. Jurnal Keuangan Dan Perbankan, 22(4), 760–768. https://doi.org/10.26905/jkdp.v22i4.1994
Naimah, U. F., & Ridwan, M. (2014). Analisis Implementasi Akuntansi Syariah di BMT “X” Kudus. Iqtishadia, Vol. 7(1), 59–84.
Ningsih, W., Setiawan, D., & Aryani, Y. A. (2024). Empirical Evidence of Crowdfunding Studies in Indonesia: A Systematic Literature Review. 26(1), 85–100.
Niswatin, N., Hasiru, R., & Rasuli, L. O. (2017). Pengembangan Kurikulum Ekonomi dan Akuntansi Syariah di Sekolah ( Studi atas Persepsi Guru dan Siswa di SMA Kota Gorontalo ) Niswatin , Roy Hasiru , La Ode Rasuli ( Universitas Negeri Gorontalo ) Email : niswatin.imran@yahoo.com Abstract Abstrak A . Penda. 17(1), 86–99.
Nugroho, B. A., Annissa, R., Juwono, E., & Wijayanti, I. (2019). Does Sharia-Obedient Status Cause Firms to be Less Involved in Accrual-Based Earnings Management? Binus Business Review, 10(1), 1–10. https://doi.org/10.21512/bbr.v10i1.5237
Nurhayati, S., & Wasilah, W. (2013). Akuntansi Syariah di Indonesia. Salemba Empat.
Nursulistyo, E. D., Aryani, Y. A., & Bandi, B. (2022). The Disclosure of Carbon Emission in Indonesia: A Systematic Literature Review. Jurnal Dinamika Akuntansi Dan Bisnis, 10(1), 1–18. https://doi.org/10.24815/jdab.v10i1.27974
OJK. (2022). Laporan Perkembangan Keuangan Syariah Indonesia 2022. Otoritas Jasa Keuangan, 1–184. https://ojk.go.id/id/kanal/syariah/data-dan-statistik/laporan-perkembangan-keuangan-syariah-indonesia/Pages/Laporan-Perkembangan-Keuangan-Syariah-Indonesia-2022.aspx
OJK. (2023). Laporan Perkembangan Keuangan Syariah Indonesia 2023. Otoritas Jasa Keuangan, 0, 1–23.
Pratama, R. H., Qadri, R. A., & Khabibi, A. (2023). The “Nusantara” Cash-Waqf Model: Designing Alternative Scheme for Infrastructure Financing. Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah, 15(1), 159–186.
Puspitasari, N. (2022). Proporsi Dana Tabarru’ Dalam Perspektif Islamic Split Fund Theory. Jurnal Akuntansi Multiparadigma, 13(2), 326–336. https://doi.org/10.21776/ub.jamal.2022.13.2.24
Rahayu, A., Harto, P. P., & Bahri, E. S. (2021). The Impact of Macroeconomic Indicators on Zakah Receipt during the Covid-19 Pandemic Era. Falah: Jurnal Ekonomi Syariah, 6(2), 60–74. https://doi.org/10.22219/jes.v6i1.16394
Rahman, Y., Noholo, S., & Santoso, I. R. (2019). Konsep Akuntansi Syariah Dalam Budaya Mahar. Jurnal Akuntansi Multiparadigma, 10(1), 82–101. https://doi.org/10.18202/jamal.2019.04.10005
Rahmanti, V. N. (2012). Sebuah Kajian Mengapa Akuntansi Syariah Masih Sulit Tubuh Subur di Indonesia. Jurnal Akuntansi & Investasi, 13(2), 161–179.
Rini, N., Huda, N., Anshori, M., Darodjatun, M. A. S. S., Zaenudin, Z., Fofana, M., & Harumain, Y. A. S. (2024). Problems, solutions, and strategies for developing stock waqf in Indonesia. Jurnal Ekonomi & Keuangan Islam, 10(1), 15–28. https://doi.org/10.20885/jeki.vol10.iss1.art2
Roziq, A.-, Suryaningsih, E. D., & Hisyamuddin, N.-. (2020). Variables Determining Muzaki Loyalty in Paying Zakat, Infaq and Shodaqoh At Zakat Institutions in Indonesia. INFERENSI: Jurnal Penelitian Sosial Keagamaan, 14(2), 249–266. https://doi.org/10.18326/infsl3.v14i2.249-266
Selfiah, S., Triyuwono, I., & Prihatiningtyas, Y. W. (2021). The Accountability of Business Entity with Sadaqah Concept in the Frame of Eling Sangkan Paraning Dumadi. Jabe (Journal of Accounting and Business Education), 6(1), 61. https://doi.org/10.26675/jabe.v6i1.9999
Soediro, A., Redho, R., Kusumawardani, M., Farhan, M., & Adhitama, F. (2023). Islamic Accounting and the Psychological Impact of Riba. Jurnal Akuntansi Multiparadigma, 14(1), 13–32. https://doi.org/10.21776/ub.jamal.2023.14.1.02
Sonhaji, S. (2013). Membangun Akuntansi Manajemen Syariah: Mendesakkah? Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2013.04.7186
Syamlan, Y. T., Sakinah, S., Mursalmina, M., & Asfiah, A. (2020). Term - Deposit Waqf Linked Isthisna (TDWLI): Proposed Models, Accounting Aspects, and Risk Management Analysis. Economica: Jurnal Ekonomi Islam, 11(1), 79–105. https://doi.org/10.21580/economica.2020.11.1.4410
Utami, D. E. (2018). Issuers’ Insight for Identifying Choice of Sukuk Structuring. Jurnal Keuangan Dan Perbankan, 22(4), 680–693. https://doi.org/10.26905/jkdp.v22i4.2368
Villas, M. V., Macedo-Soares, T. D. L. van A. de, & Russo, G. M. (2008). Bibliographical research method for business administration studies: a model based on scientific journal ranking. BAR - Brazilian Administration Review, 5(2), 139–159. https://doi.org/10.1590/s1807-76922008000200005
Wahyudi, T. W., & Puspita, G. (2022). Intellectual capital on zakat performance with corporate governance as an intervening variable in sharia commercial banks. Jurnal Ekonomi & Keuangan Islam, 8(19), 250–263. https://doi.org/10.20885/jeki.vol8.iss2.art8
Yusuf, M., & Sari, R. K. (2013). Analisis Faktor-Faktor yang Memengaruhi Tingkat Perolehan Margin dengan Akad Murabahah pada Bank Syariah X. Binus Business Review, 4(2), 687–696. https://doi.org/10.21512/bbr.v4i2.1382
Zaky, A., & Farida, L. (2018). Implikasi Janji (Wa’D) Dalam Transaksi Syariah Terhadap Transaksi Ijarah Muntahiya Bittamlik. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(4), 531–549. https://doi.org/10.24034/j25485024.y2018.v2.i4.3946
Zoogah, D. B. (Ed.). (2014). Advancing Research Methodology in the African Context: Techniques, Methods, and Designs. In Advancing Research Methodology in the African Context: Techniques, Methods, and Designs (Vol. 10, p. iii). Emerald Group Publishing Limited. https://doi.org/10.1108/S1479-838720140000010016
Anisah, N., & Utomo, L. P. (2017). Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah. Assets: Jurnal Akuntansi Dan Pendidikan, 6(2), 107. https://doi.org/10.25273/jap.v6i2.1301
Arianty, E. (2020). How to Improve Sharia Accountability for Sovereign Sukuk in Indonesia. Iqtishadia, 13(1), 53. https://doi.org/10.21043/iqtishadia.v13i1.6618
Arianty, E., Nafis, M. C., & Ghoni, A. (2023). How to Increase the Accountability of Cash Waqf Linked Sukuk : Maqāṣid Asy-syarī‘ah Approach. In Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Vol. 15, Issue 1, pp. 1–20).
Arianty, E., & Qadri, R. A. (2021). Mewujudkan Standar Akuntansi Transaksi Sukuk Negara. Jurnal Ekonomi Dan Keuangan Syariah, 5(1), 20–39. https://doi.org/10.24034/j25485024.y2021.v5.i1.4676
Arwani, A. (2016). Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 7(1), 163. https://doi.org/10.18326/muqtasid.v7i1.163-184
Arwani, A. (2019). Islamic Accounting: an Overview of Ideological Interpretations. Indonesian Journal of Islamic Literature and Muslim Society, 4(1), 91–108. https://doi.org/10.22515/islimus.v4i1.1792
Arwani, A., Wijaya, S., Laitupa, M. F., Mustafa, M. S., Chakim, M. H. R., Pattinaja, E. M., & Andiyan, A. (2022). Contribution of Sharia Accounting Characters in Anti-Corruption Culture. Journal of Intercultural Communication, 22(4), 77–85. https://doi.org/10.36923/jicc.v22i4.46
Astuti, S., & Asrori. (2016). The Analysis of Amil Competency and Its Effects on The Implementation of Zakat on Amil Zakat Institution. Accounting Analysis Journal, 5(3), 248–255. http://journal.unnes.ac.id/sju/index.php/aaj
Basyariah, N. (2018). Analisis Implementasi Pembiayaan Musyarakah Mutanaqishah Pada Perbankan Syariah di Indonesia. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 9(2), 120. https://doi.org/10.18326/muqtasid.v9i2.120-133
BSI. (2021). Sejarah Perseroan. https://ir.bankbsi.co.id/corporate_history.html
Dewi, V. S. (2022). Sharia financing products and the performance of sharia commercial banks – the evidence from Indonesia. Bank i Kredyt, 53(5), 497–522.
Dodik Siswantoro. (2018). Sharia Accounting Standard for Sukuk (Islamic Bond) Accounting in Indonesia. Journal of Islamic Accounting and Business Research, 2(2), 117–126.
Efri, S. (2019). Organisasi Pengelola Zakat Komparasi Standar Akuntansi Organisasi Nirlaba Dan Standar Akuntansi. ZISWAF : Jurnal Zakat Dan Wakaf, 5(2). https://doi.org/10.21043/ziswaf.v5i2.4336
Ernawati, D., & Aryani, Y. A. (2019). Empirical evidence of IFRS studies in Indonesia. Jurnal Akuntansi & Auditing Indonesia, 23(2), 65–77. https://doi.org/10.20885/jaai.vol23.iss2.art1
Hadi, D. A. (2018). Pengembangan Teori Akuntansi Syariah di Indonesia. Jurnal Akuntansi Multiparadigma, 9(1), 106–123. https://doi.org/10.18202/jamal.2018.04.9007
Haitam, R. I., Ardiansyah, M., & Salim, M. (2022). Adoption of the AAOIFI International Code of Ethics for Indonesian Islamic Accountants. Ikonomika, 6(2), 259–274. https://doi.org/10.24042/febi.v6i2.11528
Harahap, A., & Qomar, M. N. (2022). Waqf Management: A Bibliometric Review. Ziswaf: Jurnal Zakat Dan Wakaf, 9(1), 59. https://doi.org/10.21043/ziswaf.v9i1.14909
Harmain, H., Anggriyani, A., Rasidah, R., Olivia, H., Nurlaila, N., Wahyudi, H., Farina, D., & Syafina, L. (2019). Akuntansi Syarih di Indonesia. In Angewandte Chemie International Edition, 6(11), 951–952. (Vol. 1, Issue April). MADENATERA.
Hasan, P. P., & Shauki, E. R. (2022). Recommendations for collection and development strategy of waqf funds: A case study on waqf institutions. Jurnal Ekonomi & Keuangan Islam, 8(1), 137–151. https://doi.org/10.20885/jeki.vol8.iss1.art10
Herawati, N., & Bandi, B. (2019). Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi. Jurnal Dinamika Akuntansi Dan Bisnis, 6(1), 103–120. https://doi.org/10.24815/jdab.v6i1.13012
Hesford, J. W., Lee, S. H. (Sam), Van der Stede, W. A., & Young, S. M. (2007). Management Accounting: A Bibliographic Study. Handbooks of Management Accounting Research, 1, 3–26. https://doi.org/10.1016/S1751-3243(06)01001-7
Irfan, I., & Muhyarsyah, M. (2020). A Fiqh Reconstruction in Company Zakat Accounting. Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies, 20(2), 175–208. https://doi.org/10.18196/aiijis.2020.0120.175-208
Irfan, I., Muhyarsyah, M., Marpaung, A. P., & Liswanty, I. (2020). Reconstruction from the aspects of Islamic law in corporate zakat accounting. Jurnal Akuntansi & Auditing Indonesia, 24(2), 139–147. https://doi.org/10.20885/jaai.vol24.iss2.art7
Ismail, A. G., Zaenal, M., & Abdullah, R. (2022). Islamic Philanthropy (1st ed.). Palgrave Macmillan Cham. https://doi.org/10.1007/978-3-031-06890-4
Iswanaji, M. C., & Wahyudi, M. (2017). Formalitas Fikih dalam Penerapan Akuntansi Syariah Aliran Pragmatis. 39, 583–599.
Khoerulloh, A. K., & Janwari, Y. (2021). Analysis of Investment Decisions in Sharia Cooperatives: Does Sharia Accounting Standards Affect? Economica: Jurnal Ekonomi Islam, 12(1), 119–140. https://doi.org/10.21580/economica.2021.12.1.6442
Kholid, M. N., Tumewang, Y. K., & Amin, H. (2022). Aspirations to become a sharia accountant: A multigroup analysis between Islamic and public university. Jurnal Ekonomi & Keuangan Islam, 8(2), 182–196. https://doi.org/10.20885/jeki.vol8.iss2.art3
Maharani, R., Nuarini, F., & Andrianto. (2017). Analisis Perbedaan Persepsi Akademisi Akuntansi terhadap Penerapan Mata Kuliah Akuntansi Syariah. Jurnal Ekonimi Dan Bisnis Islam, 3(1), 39–48.
Mayring, P. (2014a). Qualitative content analysis: Theoretical foundation, basic procedures and software solution (free download via Social Science Open Access Repository SSOAR). Forum Qualitative Sozialforschung/Forum: Qualitative Social Research, 10, 1–143. https://www.ssoar.info/ssoar/bitstream/handle/document/39517/ssoar-2014-mayring-Qualitative_content_analysis_theoretical_foundation.pdf
Mayring, P. (2014b). Qualitative content analysis: Theoretical foundation, basic procedures and software solution (free download via Social Science Open Access Repository SSOAR). Forum Qualitative Sozialforschung/Forum: Qualitative Social Research, 10, 1–143.
Meutia, I., & Adam, M. (2017). Dissecting implementation musharakah in Islamic bank in Indonesia: A case study. Jurnal Akuntansi & Auditing Indonesia, 21(1), 61–69. https://doi.org/10.20885/jaai.vol21.iss1.art6
Muda, I., Panjaitan, R., Erlina, E., Ginting, S., Maksum, A., & Abubakar, A. (2018). Model application of Murabahah financing acknowledgement statement of Sharia accounting standard No 59 Year 2002. Iopscience.Iop.Org, 8(February 2018), 68–74. https://doi.org/10.1088/1755-1315
Murni, Y., Astuti, T., & Nisa, C. (2018). Determinants of Profit Sharing Financing and Zakat Distribution Based on CAMEL Analysis. Jurnal Keuangan Dan Perbankan, 22(4), 760–768. https://doi.org/10.26905/jkdp.v22i4.1994
Naimah, U. F., & Ridwan, M. (2014). Analisis Implementasi Akuntansi Syariah di BMT “X” Kudus. Iqtishadia, Vol. 7(1), 59–84.
Ningsih, W., Setiawan, D., & Aryani, Y. A. (2024). Empirical Evidence of Crowdfunding Studies in Indonesia: A Systematic Literature Review. 26(1), 85–100.
Niswatin, N., Hasiru, R., & Rasuli, L. O. (2017). Pengembangan Kurikulum Ekonomi dan Akuntansi Syariah di Sekolah ( Studi atas Persepsi Guru dan Siswa di SMA Kota Gorontalo ) Niswatin , Roy Hasiru , La Ode Rasuli ( Universitas Negeri Gorontalo ) Email : niswatin.imran@yahoo.com Abstract Abstrak A . Penda. 17(1), 86–99.
Nugroho, B. A., Annissa, R., Juwono, E., & Wijayanti, I. (2019). Does Sharia-Obedient Status Cause Firms to be Less Involved in Accrual-Based Earnings Management? Binus Business Review, 10(1), 1–10. https://doi.org/10.21512/bbr.v10i1.5237
Nurhayati, S., & Wasilah, W. (2013). Akuntansi Syariah di Indonesia. Salemba Empat.
Nursulistyo, E. D., Aryani, Y. A., & Bandi, B. (2022). The Disclosure of Carbon Emission in Indonesia: A Systematic Literature Review. Jurnal Dinamika Akuntansi Dan Bisnis, 10(1), 1–18. https://doi.org/10.24815/jdab.v10i1.27974
OJK. (2022). Laporan Perkembangan Keuangan Syariah Indonesia 2022. Otoritas Jasa Keuangan, 1–184. https://ojk.go.id/id/kanal/syariah/data-dan-statistik/laporan-perkembangan-keuangan-syariah-indonesia/Pages/Laporan-Perkembangan-Keuangan-Syariah-Indonesia-2022.aspx
OJK. (2023). Laporan Perkembangan Keuangan Syariah Indonesia 2023. Otoritas Jasa Keuangan, 0, 1–23.
Pratama, R. H., Qadri, R. A., & Khabibi, A. (2023). The “Nusantara” Cash-Waqf Model: Designing Alternative Scheme for Infrastructure Financing. Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah, 15(1), 159–186.
Puspitasari, N. (2022). Proporsi Dana Tabarru’ Dalam Perspektif Islamic Split Fund Theory. Jurnal Akuntansi Multiparadigma, 13(2), 326–336. https://doi.org/10.21776/ub.jamal.2022.13.2.24
Rahayu, A., Harto, P. P., & Bahri, E. S. (2021). The Impact of Macroeconomic Indicators on Zakah Receipt during the Covid-19 Pandemic Era. Falah: Jurnal Ekonomi Syariah, 6(2), 60–74. https://doi.org/10.22219/jes.v6i1.16394
Rahman, Y., Noholo, S., & Santoso, I. R. (2019). Konsep Akuntansi Syariah Dalam Budaya Mahar. Jurnal Akuntansi Multiparadigma, 10(1), 82–101. https://doi.org/10.18202/jamal.2019.04.10005
Rahmanti, V. N. (2012). Sebuah Kajian Mengapa Akuntansi Syariah Masih Sulit Tubuh Subur di Indonesia. Jurnal Akuntansi & Investasi, 13(2), 161–179.
Rini, N., Huda, N., Anshori, M., Darodjatun, M. A. S. S., Zaenudin, Z., Fofana, M., & Harumain, Y. A. S. (2024). Problems, solutions, and strategies for developing stock waqf in Indonesia. Jurnal Ekonomi & Keuangan Islam, 10(1), 15–28. https://doi.org/10.20885/jeki.vol10.iss1.art2
Roziq, A.-, Suryaningsih, E. D., & Hisyamuddin, N.-. (2020). Variables Determining Muzaki Loyalty in Paying Zakat, Infaq and Shodaqoh At Zakat Institutions in Indonesia. INFERENSI: Jurnal Penelitian Sosial Keagamaan, 14(2), 249–266. https://doi.org/10.18326/infsl3.v14i2.249-266
Selfiah, S., Triyuwono, I., & Prihatiningtyas, Y. W. (2021). The Accountability of Business Entity with Sadaqah Concept in the Frame of Eling Sangkan Paraning Dumadi. Jabe (Journal of Accounting and Business Education), 6(1), 61. https://doi.org/10.26675/jabe.v6i1.9999
Soediro, A., Redho, R., Kusumawardani, M., Farhan, M., & Adhitama, F. (2023). Islamic Accounting and the Psychological Impact of Riba. Jurnal Akuntansi Multiparadigma, 14(1), 13–32. https://doi.org/10.21776/ub.jamal.2023.14.1.02
Sonhaji, S. (2013). Membangun Akuntansi Manajemen Syariah: Mendesakkah? Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2013.04.7186
Syamlan, Y. T., Sakinah, S., Mursalmina, M., & Asfiah, A. (2020). Term - Deposit Waqf Linked Isthisna (TDWLI): Proposed Models, Accounting Aspects, and Risk Management Analysis. Economica: Jurnal Ekonomi Islam, 11(1), 79–105. https://doi.org/10.21580/economica.2020.11.1.4410
Utami, D. E. (2018). Issuers’ Insight for Identifying Choice of Sukuk Structuring. Jurnal Keuangan Dan Perbankan, 22(4), 680–693. https://doi.org/10.26905/jkdp.v22i4.2368
Villas, M. V., Macedo-Soares, T. D. L. van A. de, & Russo, G. M. (2008). Bibliographical research method for business administration studies: a model based on scientific journal ranking. BAR - Brazilian Administration Review, 5(2), 139–159. https://doi.org/10.1590/s1807-76922008000200005
Wahyudi, T. W., & Puspita, G. (2022). Intellectual capital on zakat performance with corporate governance as an intervening variable in sharia commercial banks. Jurnal Ekonomi & Keuangan Islam, 8(19), 250–263. https://doi.org/10.20885/jeki.vol8.iss2.art8
Yusuf, M., & Sari, R. K. (2013). Analisis Faktor-Faktor yang Memengaruhi Tingkat Perolehan Margin dengan Akad Murabahah pada Bank Syariah X. Binus Business Review, 4(2), 687–696. https://doi.org/10.21512/bbr.v4i2.1382
Zaky, A., & Farida, L. (2018). Implikasi Janji (Wa’D) Dalam Transaksi Syariah Terhadap Transaksi Ijarah Muntahiya Bittamlik. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(4), 531–549. https://doi.org/10.24034/j25485024.y2018.v2.i4.3946
Zoogah, D. B. (Ed.). (2014). Advancing Research Methodology in the African Context: Techniques, Methods, and Designs. In Advancing Research Methodology in the African Context: Techniques, Methods, and Designs (Vol. 10, p. iii). Emerald Group Publishing Limited. https://doi.org/10.1108/S1479-838720140000010016
Published
2024-12-16
How to Cite
Izzulhaq, W., Ningsih, W., & Widardjo, W. (2024). Examining the Development of Sharia Accounting Research in Indonesia through a Systematic Literature Review. Annual International Conference on Islamic Economics and Business (AICIEB), 4, 26-36. https://doi.org/https://doi.org/10.18326/aicieb.v4i0.653
Issue
Section
ARTICLES
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
