The Urgency Of Implementing Sharia Accounting In Sharia Financial Institutions In The Indonesian Context : Bibliometric Analysis

Authors

  • Aprielle Ego Pasha Sunan Kalijaga State Islamic University Yogyakarta
  • Sugianto Sugianto Sunan Kalijaga State Islamic University Yogyakarta

DOI:

https://doi.org/10.32585/jbfe.v5i2.5685

Keywords:

Sharia Accounting, Sharia Financial Institutions, Bibliometrics, VOSviewer

Abstract

Sharia accounting has an important role in a sharia bank to help record financial reports. through recording financial reports will help produce quality, ideal and transparent financial report information. This research aims to determine the mapping of sharia accounting research on Sharia Financial Institutions in Indonesia from 2013 to 2023 and find out the importance of implementing sharia accounting in Sharia Financial Institutions. The approach used is quantitative with bibliometric analysis methods. The data source used is secondary data from the Garuda portal (Garba Reference Digital) and analyzed using VOSviewer software. The research results show that the number of scientific article publications on the application of sharia accounting in sharia financial institutions from 2001 to 2023 was 107 articles divided into 8 clusters and 58 topics.

Downloads

Download data is not yet available.

References

Ahmad, F. (2022). Progress of Islamic Banking and Finance in the Socio-Economic Context of Bangladesh Based on Ibbl. International Journal of Islamic Banking and Finance Research, 10(1), 1–10. https://doi.org/10.46281/ijibfr.v10i1.1865

Ali, AS (2022). Efficiency of Islamic Banks: Evidence from an Islamic Window on Conventional Banks in Ethiopia. International Journal of Islamic Banking and Finance Research, 9(1), 21–31. https://doi.org/10.46281/ijibfr.v9i1.1768

Aprina Chintya, L. (2017). Implementation of PSAK No. 106 Concerning the Treatment of Musyarakah Accounting at BMT Al-Ihsan Metro Lampung. Journal of Sharia Economics, 5, 32–46.

Arianty, E. (2019). How to Improve Sharia Accountability in State Sharia Securities Accounting Practices? Substance: Article Source Vocational Accounting and Finance Audit, 1(3), 11. https://doi.org/https://doi.org/10.35837/subs.v3i1.495

Astika, S., Suarni, A., Islam, PE, Economy, F., & Business, D. (2018). Analysis of the Application of Sharia Accounting Based on Psak 102 in Murabahah Financing at Pt. Bank Bni Syariah Makassar Branch. Ar-Ribh Journal, 1 (1)

.Badshah, I., Mellemvik, F., & Timoshenko, K. (2013). Accounting from a Religious Perspective: The Case of Central Government Accounting in the Islamic Republic Imtiaz Badshah Frode Mellemvik Konstantin Timoshenko. 3(2), 243–258.

Basir, B. (2018). Application of Tabarru Values in Sharia Accounting Principles Case Study of Prudential Syariah Insurance Company Tbk. Bongaya Journal of Accounting Research (BJRA), 1(1), 65–71. https://doi.org/10.37888/bjra.v1i1.33

Cao, J., Lim, Y., Sengoku, S., Guo, X., & Kodama, K. (2021). Exploring shifting international trends in ambulatory health research from 2000 to 2020: A bibliometric analysis. JMIR MHealth and Wellness, 9(9), 1–17. https://doi.org/10.2196/31097

Habibah, M., & Nikmah, A. (2017). Analysis of the Implementation of Sharia Accounting Based on Psak 102 in Murabahah Financing at BMTs in Pati Regency. Equilibrium: Journal of Islamic Economics, 4(1), 114. https://doi.org/10.21043/EQUILIBRIUM.V4I1.1842

Hakam Naja, A., Indiastuti, R., Masyita, D., & Cupian. (2023). Is it true that Islamic banking performance in Malaysia is better than Indonesia? Journal of Islamic Monetary Economics and Finance, 9(4), 611–636. https://doi.org/10.21098/jimf.v9i4.1784

Haniffa, R., & Hudaib, M. (2010). The two Ws of Islamic accounting research. Journal of Islamic Accounting and Business Research, 1(1), 5–9. https://doi.org/10.1108/17590811011033370

Haniffa, R., & Hudaib, M. (2014). Islamic accounting triangle: Measurement, disclosure and law enforcement. Handbook of Islam and Economic Life, December 2014, 227–242. https://doi.org/10.4337/9781783479825.00020

Hasan, A. (2023). Comparative Study of Post-Marriage Women's Citizenship in the Legal Systems of Various Countries Development of Islamic Financial Institutions Through Islamic Banking in Indonesia 163 International Journal of Multicultural and Multireligious Understanding Development of Islamic Financial Institutions Through Islamic Banking in Indonesia. International Journal of Multicultural and Multireligious Understanding, 10(3), 163–170. http://ijmmu.comhttp//dx.doi.org/10.18415/ijmmu.v10i3.4392

Hasanah, I. (2021). Socialization of the Implementation of Sak Syariah-Psak 112 concerning Waqf Accounting for the Preparation of Nazir Financial Reports within the Waqf Board.... Khidmatuna: Journal of Service to..., 2 (1), 1–11.

Hisamuddin, N., & Priatmono, AB (2016). Study of the Implementation of Gold Product Accounting According to PSAK 107 and 102 at PT Bank Syariah Mandiri Tbk Jember Branch. Business: Journal of Islamic Business and Management, 4(2), 133. https://doi.org/10.21043/bisnis.v4i2.2694

Hiya, N., Siregar, S., Gazali Pane, S., William Iskandar Ps, JV, Estate, M., Percut Sei Tuan, K., Deli Serdang, K., & Utara, S. (2022). Analysis of the Application of Murabahah Accounting in Sharia KPR Financing Seen from PSAK No.102 at Bank Syariah Indonesia. Economics, Finance, Investment and Sharia (EQUITY), 4(1), 70–73. https://doi.org/10.47065/EKUITAS.V4I1.1298

Indonesian Institute of Accountants. (2023). About Sharia SAK.

Ilyas, R. (2020). Sharia Accounting as an Information System. JAS (Journal of Sharia Accounting), 4 (2), 209–221. https://doi.org/10.46367/jas.v4i2.254

Kadarningsih, A. (2017). Presentation of Qardhul Hasan Accounting in Sharia Banking Financial Reports. JESI (Journal of Indonesian Sharia Economics), 7 (1), 32. https://doi.org/10.21927/jesi.2017.7(1).32-41

Kinanti, AP (2016). The Influence of Product Knowledge, Trust, Price Perception, and Risk on Intention to Buy "Narcis Stick" Tongsis Products at the Jogja Expo Center (JEC) Gadget Exhibition. Journal of Management, 5(2). https://doi.org/10.26460/jm.v5i2.191

Lina Nugraha Rani, Nisful Laila, Dian Filianti, & Dwi Wulan Ramadani. (2022). Analysis of Sukuk Research in Indonesia Bibliometric Approach. Al-Muzara'Ah, 2022, 43–56. https://doi.org/10.29244/jam.specialissue2022.43-56

Moosa, R. (2023). Review of Islamic Accounting: Murabahah Agreement. Journal of Risk and Financial Management, 16(7). https://doi.org/10.3390/jrfm16070335

Mukhlisin, M., & Antonio, MS (2018). Meta Analysis of the Direction of Accounting Standards for Islamic Financial Institutions: Case Studies in England and Indonesia. Al-Iqtishad: Journal of Islamic Economics, 10(1), 231–254. https://doi.org/10.15408/aiq.v10i1.5676

Napier, C. (2009). Defining Islamic accounting: Current issues, past roots. Accounting History, 14(1–2), 121–144. https://doi.org/10.1177/1032373208098555

FSA. (2021). Sharia Financial Development Report.

Perianes-Rodriguez, A., Waltman, L., & van Eck, N.J. (2016). Building bibliometric networks: A comparison between full and fractional counts. Journal of Informatics, 10(4), 1178–1195. https://doi.org/10.1016/j.joi.2016.10.006

Rahman, L.A., & Suprayogi, N. (2015). Analysis of the Conformity of Sharia Gold Pawn Transaction Accounting with PSAK and MUI DSN Fatwa (Case Study of Gold Pawn Practices at the Surabaya Sharia Pawnshop). Journal of Theoretical and Applied Islamic Economics, 2(11), 943. https://doi.org/10.20473/vol2iss201511pp943-953

Sholihin, MR, & Mun'im, A. (2019). Analysis of the Application of Profit Sharing Systems and Mudharabah Agreements in Sharia Accounting. Journal of Management Science Excellence, 3(1), 48–57. https://doi.org/10.30741/adv.v3i1.415

Sholikah, M., Isharijadi, I., & Astuti, E. (2020). Analysis of the Application of Sharia Accounting in Sharia KPR Buying and Selling Schemes. Jati: Indonesian Journal of Applied Accounting, 3(2), 70–79. https://doi.org/10.18196/jati.030228

Siregar, S. (2022). Sharia Accounting and Conventional Accounting: A Real Comparison From a Literature Review. Scientific Journal of Islamic Economics, 8 (02), 1364–1372.

Subardi, HMP (2019). The need for AAOIFI as a Sharia Financial Accounting Standard in Harmonizing the Presentation of Financial Reports. Owner, 3(1), 16. https://doi.org/10.33395/owner.v3i1.81

Sweileh, W. M. (2018). Bibliometric analysis of global research results on health and human rights (1900–2017). Global Health Research and Policy, 3(1), 1–10. https://doi.org/10.1186/s41256-018-0085-8

Syarofi, M. (2021). Application of Qardhul Hasan Accounting in Presenting Financial Reports (Analysis of Qardhul Hasan Financing in Banyuwangi Sharia Pattern Savings and Loans Units). Al-Tsaman : Journal of Islamic Economics and Finance, 3(2), 59–71.

Wahyudi, M., Herianingrum, S., & Tri Ratnasari, R. (2022). Examining Trends, Themes, and Social Structure of Islamic Accounting Using a Bibliometric Approach. Journal of Islamic Economics and Business, 8(2), 153–178. https://doi.org/10.20473/jebis.v8i2.34073

Widiana, W. (2017). Analysis of the Development of Regulations and Application of Sharia Accounting in Indonesia. Law and Justice, 2(1), 35–43. https://doi.org/10.23917/LAJ.V2I1.4335

Downloads

Published

2024-08-19

How to Cite

Aprielle Ego Pasha, & Sugianto Sugianto. (2024). The Urgency Of Implementing Sharia Accounting In Sharia Financial Institutions In The Indonesian Context : Bibliometric Analysis. Journal of Business, Finance, and Economics (JBFE), 5(2), 27–35. https://doi.org/10.32585/jbfe.v5i2.5685

Issue

Vol. 5 No. 2 (2024): Journal Of Business, Finance, and Economics (JBFE)

Section

Publication Ethics

License

Copyright (c) 2024 Journal of Business, Finance, and Economics (JBFE)

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with the Journal Of Business, Finance, and Economics (JBFE) agree to the following terms:

  1. Authors retain copyright and grant the journal the right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. 
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.