Journal of Islamic Accounting and Finance Research最新文献_第4页

Factors Influencing the Low Demand for Salam Financing Contracts in Indonesia – Concept Paper 影响印尼萨拉姆融资合同低需求的因素-概念文件

Journal of Islamic Accounting and Finance Research Pub Date : 2023-04-22 DOI: 10.5430/afr.v12n2p17

Mohamad Shahril Isahak, Nor Firza Alia Nor Azman, Anis Farhana Zaini, Nur Sabrina Shaari, Emylia Elvis, Mohammad Ishaque Husain

{"title":"Factors Influencing the Low Demand for Salam Financing Contracts in Indonesia – Concept Paper","authors":"Mohamad Shahril Isahak, Nor Firza Alia Nor Azman, Anis Farhana Zaini, Nur Sabrina Shaari, Emylia Elvis, Mohammad Ishaque Husain","doi":"10.5430/afr.v12n2p17","DOIUrl":"https://doi.org/10.5430/afr.v12n2p17","url":null,"abstract":"Salam financing is significant in the agricultural sector, especially for seasonal food crops. It has many benefits for the community, particularly for poor farmers, and it is appropriate in the agriculture sector. This paper aims to discuss the factors influencing the low demand for Salam financing contracts that are impactful to either buyer, the bank, or the seller, the farmer. This study adopts a qualitative approach, which includes reviews and analysis of secondary data in relevant literature and documents relating to Salam financing contracts in the Indonesian banking industry. The significant findings of this study are the identification of human resources in Islamic banks that should be improved in terms of their knowledge of Islamic banking products. It is crucial also to know how to innovate for a sustainable and implementable product. In order to address the challenges in Salam financing, it is proposed to reduce internal and external issues with Salam financing. This study adds new knowledge to the existing literature by optimizing the Salam contract in Islamic banking to overcome capital problems in the farming sector and collaborating with agricultural insurance to cover capital costs that farmers cannot pay when crop failure occurs. This study will recommend the methods to overcome the problems stated faced by Islamic banking, including using fintech to counter the issues.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74970873","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Whence and Whither of Interpretive Management Accounting Research: A Structured Literature Review 解释性管理会计研究的来由与去向:结构化文献综述

Journal of Islamic Accounting and Finance Research Pub Date : 2023-04-20 DOI: 10.5430/afr.v12n2p1

A. Jamaluddin, Rabiaini Ab Rahman, Nor Hafizah Abdul Rahman

{"title":"The Whence and Whither of Interpretive Management Accounting Research: A Structured Literature Review","authors":"A. Jamaluddin, Rabiaini Ab Rahman, Nor Hafizah Abdul Rahman","doi":"10.5430/afr.v12n2p1","DOIUrl":"https://doi.org/10.5430/afr.v12n2p1","url":null,"abstract":"This paper analyses and synthesizes the interpretive management accounting research (IMAR) literature to understand how the field has developed and identify areas for future research. A structured literature review methodology was adopted to analyse the top 100 IMAR literatures based on citation per year and citation index as of July 2022. The findings of the study suggest that it is important to understand the practical implementation of management accounting at an organizational level. Performative research can provide valuable insights into the application of management accounting in specific contexts. The authors recommend adopting a critical localist approach to explore both emic and etic insights and conducting comparative studies through international collaboration. The lack of evidence regarding the use of management accounting in the public sector and the possibilities of management control systems in a changing environment present research gaps and opportunities. Finally, the authors call for innovation in research methodologies, with an increased emphasis on the role of theorizing in the IMAR domain. The significance of this research lies in providing a systematic analysis of literature to explore a developing area of study and assess the current state-of-the-art in the field of IMAR.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86132629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The effect of audit quality and capital intensity ratio on earning management in sharia listed companies 审计质量和资本密集度对伊斯兰上市公司盈余管理的影响

Journal of Islamic Accounting and Finance Research Pub Date : 2023-03-31 DOI: 10.21580/jiafr.2023.5.1.13744

S. Aisyah, M. Firman, Rianti Pratiwi

{"title":"The effect of audit quality and capital intensity ratio on earning management in sharia listed companies","authors":"S. Aisyah, M. Firman, Rianti Pratiwi","doi":"10.21580/jiafr.2023.5.1.13744","DOIUrl":"https://doi.org/10.21580/jiafr.2023.5.1.13744","url":null,"abstract":"Purpose - This study aims to determine the effect of audit quality and capital intensity ratio on earnings management in companies listed on the Indonesia Sharia Stock Index in 2017-2020.Method - This study is quantitative research using secondary data obtained from the summary of audited financial statements. Data sampling was selected by purposive sampling method based on certain criteria. The analysis technique used is multiple linear regression.Result - The results show that the size of the public accounting firm has a negative effect on earnings management; it is more credibility consideration. The audit tenure has a positive effect on earnings management. It creates an emotional connection that is reluctance to disclose misappropriation. The auditor industry specialization has a negative effect on earnings management; it is more in-depth various accounting policies to find earnings management. The capital intensity ratio does not affect earning management; it is business and finance consideration. Accounting policies in depreciation is carry out when management has decided to invest in fixed assets.Implication - Sharia companies should pay attention to audit quality and capital intensity ratios in relation to earnings management.Originality - This is a study to test the existence of earnings management in Sharia companies in terms of audit quality and capital intensity ratio factors.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41405030","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The financial performance of Islamic boarding school in the domain of social networking, trust, and morality of financial accountability 伊斯兰寄宿学校在社交网络、信任和财务责任道德方面的财务表现

Journal of Islamic Accounting and Finance Research Pub Date : 2023-03-31 DOI: 10.21580/jiafr.2023.5.1.16549

S. Hartono, Riska Wijayanti, Vella Rizki Sekarsari

{"title":"The financial performance of Islamic boarding school in the domain of social networking, trust, and morality of financial accountability","authors":"S. Hartono, Riska Wijayanti, Vella Rizki Sekarsari","doi":"10.21580/jiafr.2023.5.1.16549","DOIUrl":"https://doi.org/10.21580/jiafr.2023.5.1.16549","url":null,"abstract":"Purpose - The purpose of this study was to examine the effect of social capital and Morality of Financial Accountability (MoFA) on the financial performance of modern Islamic boarding schools.Method - The population of this research is Islamic boarding schools in Central Java with 40 samples. Measurements were made using a questionnaire with indicators contained in the variables of social networks, trust, MoFA, and financial performance. Data processing was carried out using WarpPLS software with small sample .Result - The results of this study are social network and trust variables have a significant and positive effect on financial performance with an influence value of 23% and 33% respectively. Meanwhile, if it is moderated by spiritual capital, it has an influence on the relationship between social network variables and trust on financial performance, respectively 28% and 21%. Thus spiritual capital will strengthen the relationship between social networks and trust.Implication - The relationship between MoFA in social capital can strengthen the financial performance of Islamic boarding schools due to additional information about plans to use donated funds for good.Originality - MoFA is the development of additional information on the basis of compilation on the legality of kindness, disclosure of consistent reports, honesty in transactions.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48432021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Does fintech threaten Islamic banking performance in Indonesia? 金融科技会威胁印尼伊斯兰银行的表现吗?

Journal of Islamic Accounting and Finance Research Pub Date : 2023-03-31 DOI: 10.21580/jiafr.2023.5.1.13745

Fatimah Ath Thahirah, R. A. Kasri

{"title":"Does fintech threaten Islamic banking performance in Indonesia?","authors":"Fatimah Ath Thahirah, R. A. Kasri","doi":"10.21580/jiafr.2023.5.1.13745","DOIUrl":"https://doi.org/10.21580/jiafr.2023.5.1.13745","url":null,"abstract":"Purpose - This study aims to examine the impact of P2P Lending on both conventional and Islamic banking performance in Indonesia.Method - It uses a panel data regression method with a random effect model, with a sample of 63 conventional banks and 12 Islamic banks in Indonesia during the 2016-2020 period. The dependent variable is ROA, while the independent variable is the number of P2P Lending companies.Result - The study found that Fintech P2P Lending does not affect the conventional banks’ performance and has a minimal effect on the aggregate banks' performance in Indonesia. However, interestingly, Fintech has a significant positive impact on the Indonesian Islamic banks’ performance. The result is consistent when GMM is used in the robustness model.Implication - The findings indicate the importance of supporting the development of Fintech, especially Sharia P2P Lending, and collaboration between Fintech and banks to optimize the performance of Indonesia’s financial sector.Originality - This research is amongst a few studies that examine the relationship between Fintech and banking performance, particularly Islamic banking performance in Indonesia.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46953019","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Can social media visibility affect institutional ownership and trading consensus on sharia stocks? 社交媒体的知名度会影响机构所有权和伊斯兰教法股票交易共识吗？

Journal of Islamic Accounting and Finance Research Pub Date : 2023-03-31 DOI: 10.21580/jiafr.2023.5.1.14874

Ahmad Hafiyyan Shibghatalloh, Sugeng Wahyudi, Noni Setyorini, Abdulhamid Ali Abukil

{"title":"Can social media visibility affect institutional ownership and trading consensus on sharia stocks?","authors":"Ahmad Hafiyyan Shibghatalloh, Sugeng Wahyudi, Noni Setyorini, Abdulhamid Ali Abukil","doi":"10.21580/jiafr.2023.5.1.14874","DOIUrl":"https://doi.org/10.21580/jiafr.2023.5.1.14874","url":null,"abstract":"Purpose - This study aims to examine the effect of Instagram users’ responses to corporate Instagram post (Likes and Comments) toward trading consensus and institutional ownership of sharia stocks in Indonesia.Method - This study used purposive sampling technique. The number of samples in this study were 158 companies registered in ISSI (Indonesia Sharia Stock Index) and having an active Instagram account. Data processing using SPSS.26 with Ordinary Least Square (OLS).Result - The results showed that Instagram users’ responses increased the institutional investor and individual investor in sharia stock. The interpretation for this findings that such Instagram activities increase the visibility of the company across a more diverse group of investors. This increase visibility makes information more accessible to individual and institutional investors, so that they are attracted to invest more in sharia stock.Implication - Sharia issuer companies should also use social media to provide valid information to potential investors. So that it can be one of the foundations of investors in choosing Islamic stocks.Originality - This research is the first study that used social media to measure sharia stock ownership.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42205540","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Green economy: Islamic social reporting for companies 绿色经济:公司的伊斯兰社会报告

Journal of Islamic Accounting and Finance Research Pub Date : 2023-03-31 DOI: 10.21580/jiafr.2023.5.1.14525

Tri Wahyudi, Nur Sabrina, Camka Ayu Pratiwi

引用次数: 0

Investigate accounting practices by binte biluhuta sellers 调查binte biluhuta卖家的会计实践

Journal of Islamic Accounting and Finance Research Pub Date : 2023-03-31 DOI: 10.21580/jiafr.2023.5.1.15048

M. Thalib, Vindi Paputungan, Widy Pratiwi Monantun, Ulvarien Ismail, Fatmawaty Damiti, Faisal Abdullah

{"title":"Investigate accounting practices by binte biluhuta sellers","authors":"M. Thalib, Vindi Paputungan, Widy Pratiwi Monantun, Ulvarien Ismail, Fatmawaty Damiti, Faisal Abdullah","doi":"10.21580/jiafr.2023.5.1.15048","DOIUrl":"https://doi.org/10.21580/jiafr.2023.5.1.15048","url":null,"abstract":"Purpose - This study aims to investigate simple accounting practices focusing on earning income by binte biluhuta sellers based on the local wisdom values of the Gorontalo people.Method - This study uses an Islamic paradigm with an Islamic ethnomethodology approach. Futher, the study uses the qualitative approach through observation and interview, In addition, there are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy.Result - The results of the study showed that sellers earned higher income during the holy month of Ramadan most of the time except pandemic (covid-19) and rainy season. Accounting for this income is conditional on the value of patience (sabari) and gratitude (mosukuru) to obtain blessed sustenance from Allah (The Almighty God).Implication - The results of this study presented the concept of income accounting by binte biluhuta sellers with local wisdom and Islamic religiosity values.Originality - This accounting study is the first to raise accounting practices by binte biluhuta sellers that are conditional on the local cultural and religious values of the Gorontalo people.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49608852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The resilience of Islamic banking efficiency in the face of the Covid-19 epidemic 面对新冠肺炎疫情，伊斯兰银行效率的恢复力

Journal of Islamic Accounting and Finance Research Pub Date : 2023-03-31 DOI: 10.21580/jiafr.2023.5.1.13341

Faizul Mubarok, D. Nugraha, M. A. Al Arif

{"title":"The resilience of Islamic banking efficiency in the face of the Covid-19 epidemic","authors":"Faizul Mubarok, D. Nugraha, M. A. Al Arif","doi":"10.21580/jiafr.2023.5.1.13341","DOIUrl":"https://doi.org/10.21580/jiafr.2023.5.1.13341","url":null,"abstract":"Purpose - Since 2020, the COVID-19 pandemic has harmed the Efficiency Islamic banking industry. This study examines the effects of the COVID-19 pandemic on 33 Islamic stock-traded banks in Asia.Method - This study includes public financial statements and stock prices of Islamic banks in Asia. This study compares peer-to-peer of how the Covid-19 pandemic affect 33 Islamic financial institutions in 2019 and 2020. A dummy-covid separated pre-pandemic and post-pandemic periods and bank efficiency was a dependent variable. Least-squares panel data regression, fixed-effects, and random-effects models determine model parameters.Result - This panel regression analysis shows that Islamic banking's usefulness changed after the Covid-19 pandemic. Islamic financial institutions performed better than usual during the pandemic. The analysis results show this clearly.Implication - Islamic banking appears relatively unaffected by the current economic downturn. The Islamic banking sector, which differs from its conventional counterpart in that it is based on the principle of profit sharing, will fare better during economic contractions, according to these findings.Originality - This is the first study to use a cross-country sample of Islamic banks in Asia to analyze the efficiency of Islamic banking during COVID-19.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49494358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinants of taxpayer compliance in Islamic micro small medium enterprises 伊斯兰微型中小企业纳税人合规性的决定因素

Journal of Islamic Accounting and Finance Research Pub Date : 2023-02-16 DOI: 10.21580/jiafr.2022.4.2.13290

Wiwik Tiswiyanti, Nela Safelia, Wirmie Eka Putra, Fredy Olimsar

{"title":"Determinants of taxpayer compliance in Islamic micro small medium enterprises","authors":"Wiwik Tiswiyanti, Nela Safelia, Wirmie Eka Putra, Fredy Olimsar","doi":"10.21580/jiafr.2022.4.2.13290","DOIUrl":"https://doi.org/10.21580/jiafr.2022.4.2.13290","url":null,"abstract":"Purpose - This study aims to determine the effect of understanding the tax payment mechanism and tax sanctions on taxpayer compliance and the impact of understanding the tax payment mechanism on taxpayers with tax sanctions as a mediating variable in Islamic Micro Small and Medium Enterprises (MSMEs) in Batanghari Jambi Province.Method - This research is a quantitative descriptive study using primary data and a Likert scale. The population in the survey was 1,236 Islamic MSMEs. Using purposive sampling, 56 samples met the criteria, and 46 samples could be processed and used with the SEM Wrap-PLS 0.7 analysis tool.Result - The results of the study found, in a direct relationship, understanding the tax payments mechanism and tax sanctions can have a positive influence on taxpayer compliance. Mediation is partial (part mediation), meaning that the predictor, a variable understanding of the tax payment mechanism, can affect taxpayer compliance without going through the tax sanctions variable.Implication - The implications of the results of the study found that the taxpayer’s understanding of the tax payment mechanism and tax sanctions can have a positive influence on taxpayer compliance. The government as a tax apparatus can improve and carry out its functions properly, providing guidance, service, and supervision of taxpayers, so that taxpayer compliance can continue to be improved.Originality - This study uses tax sanctions as a mediating variable. As far as researchers know, it has never existed in previous studies, and the study results found that the mediation that occurred was partial.","PeriodicalId":34570,"journal":{"name":"Journal of Islamic Accounting and Finance Research","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47974886","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0