Islamic Accounting

The research has three objectives. The first is to investigate the extent of publishing delay and its determinants in Libya. The second is to find out how useful the annual report is to five user groups in Libya namely the Tax Authority, Academics, Auditors, Banks and the Auditing Authority. Finally, the research also seeks to determine the impact publishing delay has on banks, Tax and Auditing Authorities. A sample of 33 companies over two year period was used to determine the extent of publishing delay and its determinants. The results indicate that the average publishing delay is 154.86 days. The results of the ordinary least square regression analysis indicate that company size, profitability, company age, number of accountants, accountant qualification, and audit opinion are significantly associated with publishing delay. However, the type of accounting system is not associated with publishing delay. The results of the usefulness of the annual report indicate that the balance sheet is regarded as the most important followed by the profit and loss account, auditors" report, management report and the funds flow statement. The results also suggest that there are significant differences in the perceived usefulness of "on-time" and "late" annual reports in terms of predictive value, confirmatory value and faithful representation. The results of the impact of the publishing delay on banks, Tax authority and Auditing authorities are as follows. Loans advanced by banks on the basis of "on-time" annual reports are more likely to be repaid than those made on the Qualified Audqu Pub Period No. 53 Mean Rank 39.13 No 13 Mean Rank 10.54 M-W (Sig) 0.000

Penelitian ini menggunakan pendekatan kualitatif melalui studi kepustakaan. Analisis dilakukan dengan mengkaji ayat-ayat Al-Qur'an yang relevan, literatur filsafat ilmu, serta teori kuantum modern. Metode hermeneutis digunakan untuk menafsirkan keterhubungan antara nilai-nilai Qur'ani dan konsep-konsep ilmu pengetahuan. Kajian menunjukkan bahwa prinsip-prinsip dalam teori kuantum, seperti ketidakpastian, dualitas partikel-gelombang, entanglement, dan keberlanjutan pengetahuan, memiliki korelasi dengan nilai-nilai epistemologis yang terkandung dalam Al-Qur'an. Konsep Quantum of Knowledge menegaskan bahwa pengetahuan berkembang secara bertahap dan berkesinambungan, dengan wahyu sebagai penuntun arah etis dan moral perkembangan ilmu. Dialog antara Al-Qur'an dan filsafat ilmu di era modern mengarah pada integrasi antara wahyu dan rasionalitas. Integrasi ini memungkinkan lahirnya paradigma ilmu pengetahuan yang lebih holistik, berorientasi pada keseimbangan antara kemajuan teknologi dan tanggung jawab moral, serta membentuk generasi ilmuwan yang etis dan bermanfaat bagi kemanusiaan. Konsep Quantum of Knowledge memberikan perspektif baru dalam menjembatani spiritualitas dan sains. Al-Qur'an, sebagai mitra dialog filsafat ilmu, mampu menjadi dasar pembangunan ilmu pengetahuan yang tidak hanya rasional dan empiris, tetapi juga transendental, beretika, dan berkontribusi bagi kemaslahatan umat manusia.

Buku ini menyajikan pemahaman komprehensif tentang dinamika keuangan syariah di Indonesia yang tidak hanya hadir sebagai sistem alternatif, tetapi juga sebagai bagian penting dari transformasi ekonomi nasional. Dari lahirnya perbankan syariah sebagai tonggak sejarah, hingga penerapan prinsip syariah dalam pembiayaan kendaraan, masyarakat Indonesia diperlihatkan bagaimana ajaran Islam dapat terintegrasi dalam aktivitas ekonomi modern.
Pembaca akan diajak menelusuri perbedaan mendasar antara pembiayaan konvensional dan pembiayaan syariah, khususnya melalui akad-akad seperti murabahah dan ijarah muntahiya bittamlik. Setiap akad tidak hanya mengatur aspek teknis transaksi, melainkan juga mengandung nilai keadilan, transparansi, dan keberkahan yang menjadikan aktivitas ekonomi sebagai bagian dari ibadah.
Lebih dari sekadar membahas teori, buku ini juga menyingkap peran hukum positif di Indonesia yang memberikan legitimasi terhadap praktik keuangan syariah. Undang-Undang Perbankan Syariah, fatwa Dewan Syariah Nasional–MUI, serta ketentuan hukum perjanjian dalam KUH Perdata menjadi bukti nyata bahwa sistem ini diakui sah baik secara agama maupun oleh negara.
Namun, buku ini juga tidak menutup mata terhadap tantangan di lapangan, mulai dari rendahnya literasi masyarakat, kurangnya transparansi lembaga keuangan, hingga anggapan keliru bahwa pembiayaan syariah hanyalah label baru dari kredit konvensional. Melalui refleksi kritis, pembaca diajak untuk melihat pentingnya edukasi, literasi, dan kesadaran kolektif dalam memperkuat fondasi keuangan syariah.
Dengan gaya penyajian yang informatif dan reflektif, buku ini menjadi bacaan penting bagi akademisi, mahasiswa, praktisi hukum, pelaku industri keuangan, maupun masyarakat umum yang ingin memahami lebih dalam tentang pertemuan antara nilai spiritual Islam, prinsip keadilan sosial, dan sistem hukum nasional. Lebih dari itu, buku ini mengajak pembaca merenungkan bahwa pembiayaan syariah bukan hanya soal kepemilikan kendaraan, melainkan langkah nyata menuju ekonomi yang lebih etis, berkeadilan, dan berkelanjutan.

ZEKÂT (الزكاة)
Medine döneminde farz kılındığına dair görüş birliği vardır.
Sözlük manası: Artma, arıtma; övgü ve bereket.
Terim manası: Kur’an’da belirtilen sınıflara sarf edilmek üzere dinen zengin sayılan müslümanların malından alınan belli payı ifade eder.

Puji Syukur kehadirat Allah SWT yang telah memberikan hidayah, taufiq, serta nikmatnya sehingga Alhamdulillah penulis dapat menyelesaikan skripsi dengan judul : " Analisis Pengaruh Shari'a Governance Structure terhadap Pengungkapan Corporate Social Responsibility pada Perbankan Syariah di Indonesia Tahun 2011-2015". Shalawat serta salam senantiasa terlimpahkan kepada Nabi besar Muhammad SAW, kepada keluarganya, para sahabatnya, serta umatnya hingga akhir zaman. Dalam proses penyelesaian skripsi ini, penulis menyadari bahwa tidak sedikit hambatan serta kesulitan yang penulis hadapi. Namun berkat kesungguhan hati dan kerja keras serta dorongan dan bantuan dari berbagai pihak baik secar langsung maupun tidak langsung, membuat penulis tetap bersemangat dalam menyelesaikan skripsi ini. Untuk itu, dengan segala kerendahan hati, maka penulis berterima kasih kepada :

Islamic law  profoundly influences business practices, particularly in financial systems, by embedding ethical and equitable principles into economic transactions. This research explores how Sharia-compliant frameworks, rooted in the prohibition of riba (interest), gharar (excessive uncertainty), and haram (prohibited activities), foster financial success in Islamic finance. Drawing on Dr. Shaun Gregory Morgan's expertise in corporate law and finance, this study examines the integration of Islamic legal principles in modern business, focusing on the Dubai International Financial Centre (DIFC). It analyzes empirical data and case studies to highlight the economic impacts of Sharia-compliant instruments like sukuk (Islamic bonds) and mudaraba (profit-sharing partnerships). The findings underscore the compatibility of Islamic law with global financial markets and propose strategies for enhancing business efficiency through legal reforms.

Kehadiran buku ini dilatarbelakangi oleh pesatnya
perkembangan teknologi finansial yang mengubah
landscape ekonomi global, termasuk di dunia keuangan
syariah. Blockchain, kecerdasan buatan, dan berbagai
inovasi digital lainnya menawarkan peluang besar
sekaligus tantangan baru dalam penerapan prinsipprinsip ekonomi Islam.

Based on earlier research, two primary categories of characteristics influence bank profitability. First, each bank has a unique set of profitability drivers that are often the direct outcome of management choices (quality, size, capitalization, efficiency, asset structure, and revenue divergence). The second group of determinants consists of elements like industry concentration, economic growth, inflation, and interest rates related to the profitability of the industry formation and the macroeconomic environment in which the banking system conducts. Capital adequacy may be defined as the ratio of the institution’s main capital to its assets, including loans and investments, to gauge a financial institution’s stability and strength. This paper examines the correlation between capital adequacy and banks’ profitability through the moderating impact of macroeconomic variables like inflation, interest rates, and exchange rates in the banking sectors of Malaysia, Indonesia, and Turkey. To this end, panel data were gathered from the OIC statistics database concerning 2010 and 2021. The study’s regression analysis exposed that although inflation has a significant negative influence on banks’ profitability, while the capital adequacy ratio, exchange rate, and interest rate have positive and significant impacts. Regarding the moderating effect, both inflation and interest rates have a significant positive and negative impact on the relationship between banks’ profitability and capital adequacy, respectively. Additionally, macroeconomic variable interactions with capital adequacy are not statistically significant.

With more than 15 years in public accounting, Arpita Joshi CPA has seen how businesses succeed-and how they fail-in managing their financial health. From her early career as an audit manager in New York to her leadership role as a partner in a regional accounting firm, and now as the founder of LMJ, Arpita has built a track record of guiding organizations through complexity with precision and integrity. Her story carries valuable advice for companies of all sizes. See Audits as Opportunities According to Arpita Joshi, audits are often misunderstood. Too many organizations treat them as a regulatory burden, when in reality, an audit is a chance to sharpen efficiency, strengthen reporting systems, and demonstrate transparency. She advises business owners to embrace audits as a learning process, using them to uncover blind spots and improve decision-making.

Financial statements are closely related to the field of accounting. Financial statements prepared by a company can be used as a tool for making internal managerial decisions as well as for external parties of the company. A company's financial statements can be analyzed using several financial ratios. Financial statements (Financial Statment) is the end product of a series of processes for recording and summarizing business transaction data, accountants are expected to be able to organize all accounting data so as to produce financial statements and even must be able to integrate and analyze the financial reports they make. Even the benchmark for whether or not a financial institution or company is healthy is seen from the financial statements and this will affect the decisions of external parties in terms of investment or others, in this case the author presents two financial statement materials as a comparison, namely conventional and sharia financial statements, where both have similarities and differences in many ways.

Profit-sharing system in Islamic banks is one of the applications of Sharia since interest contradicts Islamic law. Islamic banks can engage in banking activities like non-Islamic banks as long as they do not contradict Sharia principles. Salam accounting is in the financial statements of PT Bak Syariah Indonesia and to ascertain the conformity of the accounting implementation with PSAK No. 59 and the Fatwa of DSN MUI. aimed at providing an overview of the object based on observable facts and providing an examination of the financial statement application comparison between the research item, PSAK No. 59, and the DSN MUI Fatwa. The findings indicate that PT Bak Syariah Indonesia employs Salam contracts with the following service items in order to execute Sharia accounting for Sharia service products: The application of Sharia accounting for Sharia service goods at PT Bak Syariah Indonesia, as well as Qardh: Haji Guarantee Fund, Export L/C, is in accordance with PSAK No. 59.

This paper aims to highlight the significance of various characteristics of the board with respect to the financial distress level of the firm, augmented with the interaction of market competition in the compliance context. To achieve the objective, data for non-financial listed firms from Pakistan Stock Market for the period of 2010-2020 was collected on which stepwise panel regression analysis was applied. The findings of the study reveal mixed and partially consistent results with past outcomes and code compliance: board independence and board diligence mostly favor the firms and decrease the financial distress but females on board decrease the financial distress only if the firm has token participation of females on board. Market competition encourages the stability of the firm but its interaction with the board's gender, independence and diligence do not support the financial distress. This work is limited to board characteristics, moderating effect of market competition, and non-financial firms. However, it can be further expanded by incorporating other segments of governance to measure the role of competition. This study encourages the firms to follow the guidelines provided by the regulator in its code of corporate governance because compliance with the law brings the chance of distress down and away. Board members and policymakers of firms can expand their control on this mechanism to control the shuts coming of market competitiveness.

Islamic banks use finance leases as a mode of financing, after incorporating major alterations in the structure of the contract in order to meet Shariah principles. In this case, the contract is called 'Ijarah Muntahia Bittamleek'. As different structures might lead to different accounting results, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) issued Financial Accounting Standards to tackle the accounting treatment for such transactions. The paper criticised the accounting treatment offered by AAOIFI for violating the matching principle and lacking faithful representation. Suggested amendments for accounting treatments are also proposed.

The objective of this paper is to examine Mudharabah and Musharakah from the accounting perspective by refereeing to AAOIFI, IFRS and MFRS. As well as reviewing all annual reports of Islamic banks in Malaysia in terms of the use of Mudharabah and Musharakah also from accounting perspective. In order to achieve this objective, interview has been conducted, related papers has been reviewed, and annual reports of all Islamic in Malaysia has been reviewed as well.In this research found that, the use of Mudharabah and Musharaka are not popular among the Islamic banks in Malaysia due to the high risk and thus, the percentage is much less compare to other investments. Because of protection tools, Mudarabah-based account is similar to conventional deposits which they classified as liabilities, though Shariah prohibits assurance of return of principal to the investor, however, obligation arises from regulatory in order to maintain stable markets. The present study suggests that extra efforts...

Lanskap global kontemporer ditandai oleh kemajuan teknologi yang pesat, banjir informasi, dan krisis lingkungan yang semakin memburuk. Fenomenafenomena ini secara signifikan berkontribusi pada perasaan keterasingan manusia yang meluas dan persepsi akan "dunia yang kacau". Dalam konteks ini, konsep Ecobodysime yang digagas oleh Wahyu Trisno Aji muncul sebagai respons filosofis terhadap dilema eksistensial ini. Terdapat kebutuhan mendesak akan kerangka kerja baru untuk memahami keberadaan manusia dan tempat integral mereka di alam semesta, melampaui bias antroposentris. Pertanyaan-pertanyaan mendasar yang diajukan oleh Aji, seperti "Siapakah kita sebenarnya?" dan "Apa yang membuat kita sombong akan apa yang telah kita capai dan tahu?" , menggarisbawahi pencarian makna dan pemahaman diri yang otentik di dunia yang semakin tidak terarah. Penekanan berulang pada "keterasingan" dan "dunia yang kacau" sebagai konteks fundamental bagi Ecobodysime bukan sekadar deskriptif; ini menunjukkan tren sosial dan filosofis yang lebih dalam. Hal ini merupakan pernyataan masalah yang secara langsung ditangani oleh filosofi Wahyu Trisno Aji. Pertanyaan-pertanyaan ontologis yang ia ajukan, seperti "Apakah benar manusia melahirkan segalanya dan apakah benar tanpa manusia, segalanya tidak ada?" dan penegasan bahwa "manusia bukan siapa-siapa di alam semesta yang luas ini" , secara langsung menantang pandangan dunia antroposentris yang berlaku. Hal ini menunjukkan adanya gerakan filosofis yang lebih luas yang berupaya mengintegrasikan kembali kemanusiaan ke dalam kerangka kosmik atau ekologis yang lebih besar, bergerak melampaui perspektif yang terisolasi dan berpusat pada manusia. Ecobodysime dengan demikian memposisikan dirinya sebagai respons penting terhadap disonansi eksistensial dan ekologis fundamental yang lazim dalam masyarakat modern.

The success of any organization greatly depends on the collective performance of teams working under that umbrella. Therefore to measure/monitor the effectiveness of a team is of vital importance for both practitioners and researchers. Many researchers have presented their models explaining how to respond to this concern. This study critically analyzes the existing methods of assessing effectiveness of teams and found two main deficiencies in the current models (lack of accountability and satisfaction). The current study provides 'team management and the Islamic paradigm' (TMIP) instrument to measure the effectiveness of team performance, thus filling the gap in contemporary approaches. Although TMIP instrument is based on the Islamic perspective, it provides a unique blend of Islamic and existing ways of measuring the effectiveness of team management. TMIP instrument analyzes team effectiveness from three dimensions including values, environment and rewards and accountability. This is a seminar work from an Islamic perspective; however, future research opportunities, given at the end of this paper, can open new horizons of research for Islamic scholars.

The success of any organization greatly depends on the collective performance of teams working under that umbrella. Therefore to measure/monitor the effectiveness of a team is of vital importance for both practitioners and researchers. Many researchers have presented their models explaining how to respond to this concern. This study critically analyzes the existing methods of assessing effectiveness of teams and found two main deficiencies in the current models (lack of accountability and satisfaction). The current study provides ‘team management and the Islamic paradigm’ (TMIP) instrument to measure the effectiveness of team performance, thus filling the gap in contemporary approaches. Although TMIP instrument is based on the Islamic perspective, it provides a unique blend of Islamic and existing ways of measuring the effectiveness of team management. TMIP instrument analyzes team effectiveness from three dimensions including values, environment and rewards and accountability. This...

This research was conducted to investigate the factors that influenced student interest to choose carrier in audit sector.The research used quantitative method with the population are sharia accounting students of Islamic Economics and Business Faculty at Islamic State Institute Lhokseumawe. The sample was elected by simple random sampling and resulted 58 sample for this research. The data used in this research are primer data and it analyzed by multiple regression analysis. The results of this research concluded that: (1) simultaneously,audit knowledge, financial appreciation, and professional training have influence on student interest in audit carrier, (2) partially, audit knowledge and professional training have influence on student interest in audit carrier, while financial appreciation have no influence on student interest in audit carrier.

Akuntansi syariah adalah cabang akuntansi yang beroprasi berdasarkan prinsip-prinsip hukum islam. Prinsip-prisip ini bersumber dari Al-Qur`an, Hadis, dan fatwa ulama yang mengatur tata cara teransaksi dan pelaporan keuangan agar sesuai dengan nilai-nilai islam. Dengan demikian, akuntansi syariah tidak hanya berfungsi sebagai alat pencatatan keuangan, tetapi juga sebagai instrumen untuk memastikan kepatuhan terhadap hukum islam dalam aktivitas ekonomi. Salah satu dasar utama akuntansi syariah terdapat dalam Surat Al-Baqarah ayat 282 yang menekankan pentingnya pertanggungjawaban, keadilan, dan kebenaran dalam transaksi. Prinsip pertanggungjawaban ini mengajarkan bahwa setiap pelaku usaha harus bertanggung jawab atas semua transaksi yang dilakukannya, baik kepada sesama manusia maupun kepada Allah SWT sebagai pencipta dan hakikat harta. Prinsip keadilan dalam akuntansi syariah menuntut agar seluruh proses pencatatan dan pelaporan keuangan dilakukan secara jujur dan adil. Keadilan ini tidak hanya bersifat moral, tetapi juga merupakan kewajiban syariah yang menghindarkan praktik manipulasi laporan yang dapat merugikan pihak lain. Dengan demikian, akuntansi syariah menjadi alat untuk menegakan kejujuran dan transparansi dalam bisnis.

Penelitian ini bertujuan untuk menganalisis secara mendalam penerapan akuntansi berbasis syariah pada perbankan umum syariah di Indonesia dengan fokus pada kesesuaian antara Pernyataan Standar Akuntansi Keuangan (PSAK) Syariah dan prinsip-prinsip syariah Islam. Akuntansi syariah hadir sebagai solusi atas keterbatasan sistem akuntansi konvensional yang tidak mempertimbangkan aspek spiritualitas dan nilai-nilai keadilan sebagaimana dituntut dalam Islam. Dalam konteks keuangan syariah, pencatatan dan pelaporan keuangan tidak hanya ditujukan untuk memenuhi kebutuhan informasi para pemangku kepentingan, melainkan juga menjadi bentuk pertanggungjawaban moral dan religius kepada Allah SWT.

The purposes of this study were to determine the interpretation and compliance of SME taxpayers in Bengkulu city to tax obligations and differences of interpretation between the micro and small enterprises. The interpretation was assessed with a great understanding of the taxation of SME taxpayers and taxpayer compliance with tax obligation was measured by the SME taxpayer compliance in paying taxes every year. The research was conducted in the city of Bengkulu with interviews directly to six randomly selected informants. Informants were of micro and small business owners. The results of this study showed a good interpretation in the understanding of the tax informant, the informant has not obediently tax obligations, and there were differences in interpretation and compliance of SME taxpayers in tax obligation between the micro and small enterprises in the city of Bengkulu.

Dokumen ini membahas secara komprehensif konsep, peran, dan implementasi Sistem Informasi Manajemen (SIM) dalam konteks bisnis dan keuangan syariah. SIM didefinisikan sebagai sistem terintegrasi yang dirancang untuk mendukung proses manajerial melalui pengumpulan, pengolahan, penyimpanan, dan distribusi informasi berbasis teknologi, dengan penekanan pada kepatuhan terhadap prinsip-prinsip Islam seperti larangan riba, gharar, dan maysir. Pembahasan mencakup komponen utama SIM (hardware, software, database, network, people, procedures), serta fungsi-fungsi strategisnya dalam mendukung transparansi, akuntabilitas, dan efisiensi operasional lembaga syariah.

Materi juga menyoroti kebutuhan spesifik SIM dalam mendukung pengambilan keputusan bisnis syariah, analisis keuangan, penyusunan anggaran, serta pengelolaan investasi. Selain itu, dokumen menekankan pentingnya integrasi nilai-nilai keislaman, kemandirian ekonomi, dan kewirausahaan dalam sistem digital berbasis syariah. Disertakan pula studi kasus aplikatif, tantangan implementasi, dan solusi yang ditawarkan oleh SIM dalam menjawab dinamika bisnis Islami modern, termasuk peran SIM dalam keamanan data dan manajemen risiko.

Secara keseluruhan, SIM tidak hanya berfungsi sebagai alat administratif, tetapi juga sebagai pilar etis dan strategis dalam membangun ekosistem ekonomi syariah yang berdaya saing, berkelanjutan, dan sesuai maqashid syariah.

The rise of Islamic donation-based crowdfunding (IDCF) platforms marks a modern evolution of traditional Islamic social finance practices. These platforms offer innovative channels to connect donors and beneficiaries across borders but also present unique regulatory challenges—particularly in Malaysia. Unlike equity- or lending-based crowdfunding, donation-based platforms currently fall outside the direct oversight of existing regulators, exposing them to risks such as misuse, fraud, and potential money laundering. This paper investigates the regulatory gaps affecting IDCF in Malaysia, focusing on the lived experiences of project managers who utilize these platforms for community-driven initiatives. Drawing on qualitative insights, the study reveals challenges related to trust-building, transparency, and authenticity. The findings underscore the urgent need for a tailored regulatory framework that aligns with both Islamic ethical principles and modern financial governance. The study also highlights the importance of government support, platform standardization, operational costs, and perceived control for project managers navigating this evolving landscape. These findings provide valuable insights for both platform developers and policymakers, aiming to enhance the effectiveness and sustainability of IDCF in Malaysia. Additionally, the study offers a deeper understanding of how project managers assess platform options to ensure alignment with project goals and ethical considerations.

Kredit Pemilikan Rumah (KPR) Syariah muncul sebagai opsi pembiayaan untuk kepemilikan rumah yang menjauhkan diri dari praktik riba dan menjunjung tinggi prinsip keadilan serta transparansi sesuai dengan hukum Islam. Namun, penerapan sistem uang muka dan denda keterlambatan masih diperdebatkan di antara para ahli dan akademisi hukum Islam. Tulisan ini

Kredit Pemilikan Rumah (KPR) Syariah muncul sebagai opsi pembiayaan untuk kepemilikan rumah yang menjauhkan diri dari praktik riba dan menjunjung tinggi prinsip keadilan serta transparansi sesuai dengan hukum Islam. Namun, penerapan sistem uang muka dan denda keterlambatan masih diperdebatkan di antara para ahli dan akademisi hukum Islam. Tulisan ini bertujuan untuk menganalisis kesesuaian kedua sistem tersebut dari sudut pandang fiqh muamalah serta fatwa dari Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI). Dengan menggunakan pendekatan deskriptif kualitatif melalui studi literatur, ditemukan bahwa uang muka dapat diterima dalam transaksi penjualan yang sesuai dengan syariah dengan syarat tertentu, sedangkan denda hanya bisa diterima jika tidak memiliki sifat komersial dan hasilnya diperuntukkan bagi kepentingan sosial.

Islam adalah agama yang tidak hanya mengatur ibadah, tetapi juga seluruh aspek kehidupan manusia, termasuk dalam bidang ekonomi dan akuntansi. Dalam akuntansi syariah, prinsip-prinsip Islam diterapkan untuk memastikan keadilan, transparansi, dan keberkahan dalam transaksi keuangan. Untuk memahami akuntansi syariah, perlu dipahami terlebih dahulu dasar-dasar Islam, hukum Islam, serta tujuan syariah dalam kehidupan ekonomi.

•Alquran ialah kalam Allah dalam bahasa Arab sebagai sebuah mukjizat yang diturunkan kepada nabi Muhammad SAW melalui utusan Allah yaitu Malaikat JibrilA.Suntuk digunakan sebagai pedoman hidup bagi manusia Dalam menggapai kebahagiaan hidup didunia dan akhirat.Kalamadalah wasilah untuk menerangkan sesuatu berupailmu pengetahuan, nasehat, atau berbagai kehendak lalu memberitahukan perkara itu kepada orang lain.

Tulisan ini berisi suatu konsep penelitian tentang implementasi akuntansi usaha kecil dan menengah (Akuntansi UKM) dari perspektif keuangan, manajemen, dan sektor publik. Subjek penelitian adalah para pelaku UKM di Barlingmascakeb. Dalam jangka pendek, hasil penelitian ini diharapkan dapat memberikan kontribusi praktis bagi pelaku UKM yang diteliti. Target khusus yang dicapai pada tahap awal adalah identifikasi masalah yang muncul dalam implementasi akuntansi di UKM dari perspektif keuangan, manajemen, dan sektor publik. Dalam jangka panjang, hasil penelitian ini memberikan kontribusi bagi UKM melalui dihasilkannya teknologi tepat guna yang dapat menunjang keberhasilan implementasi Akuntansi UKM pada umumnya. Penelitian dilakukan dengan menggunakan metode ZMET, dengan demikian diharapkan hasil penelitian benar-benar menangkap persepsi informan terhadap praktik akuntansi di UKM dari perspektif keuangan, manajemen, dan sektor publik.

Koperasi syariah merupakan bentuk badan usaha yang mengintegrasikan prinsip-prinsip ekonomi Islam dalam praktik bisnis koperatif. Di tengah meningkatnya kesadaran masyarakat terhadap pentingnya sistemn ekonomi yang adil dan beretika, koperasi syariah hadir sebagai alternatif solusi dalam mewujudkan keadilan ekonomi berbasis nilai-nilai syariah. Penelitian ini bertujuan untuk menganalisis implementasi prinsip-prinsip syariah dalam pengelolaan koperasi syariah dengan menggunakan metode studi literatur. Sumber data dikumpulkan dari berbagai literatur ilmiah, buku, jurnal, fatwa DSN-MUI, serta regulasi terkait koperasi dan ekonomi syariah. Hasil kajian menunjukkan bahwa koperasi syariah menerapkan prinsip-prinsip seperti larangan riba, gharar, dan maysir, serta menekankan pada keadilan, musyawarah, dan kerja sama dalam pengambilan keputusan dan distribusi keuntungan. Akad-akad syariah seperti mudharabah, musyarakah, dan murabahah menjadi dasar operasional koperasi syariah. Selainitu,keberadaan Dewan Pengawas Syariah (DPS) memegang peranan penting dalam menjaga kepatuhan syariah.Meskipun demikian, implementasi di lapangan masih menghadapi tantangan, antara lain keterbatasan sumber daya manusia yang memahami ekonomi syariah,kurangnya literasi masyarakat, dan belum optimalnya regulasi pendukung. Oleh karena itu, dibutuhkan strategi penguatan kelembagaan, peningkatan kapasitas SDM, serta harmonisasi kebijakan agar koperasi syariah dapat berkembang secara berkelanjutan dan konsisten dengan prinsip syariah. Penelitian ini diharapkan dapat memberikan kontribusi dalam pengembangan kebijakan serta praktik pengelolaan koperasi yang sesuai dengan nilai-nilai Islam.

A  survey  was  conducted  using  the  National  Open  University  database  to  ascertain  the  number  of  women  from  the northwestern  states  of  Jigawa,  Kaduna,  Kano,  Katsina,  Kebbi,  Sokoto  and  Zamfara  studying  in  the  University based on the admission records from 2018 to 2022. The study also checked the faculties where those women registered during the last 4 years to determine the role of Open and Distance Learning in giving women access to higher education. A total of twenty-five thousand three hundred and sixteen women  enrolled  in  the  National  Open  University  of  Nigeria  in  the  period  under review with Kaduna Study Centre having the highest figure of 8,791, followed by Kano with 4,995 with Katsina, Dutse, Sokoto, Gusau and Birnin Kebbi having 2,554., 1,607., 1,129., 1,000 and 971 respectively while other smaller centres in Northwest had 4,263.  Concerning programmes of study in various faculties, the Faculty of Health Sciences had the highest enrollment figures of ten thousand four hundred and twenty-four (10,424) representing 41.1% followed by the Faculty of Science with three thousand eight hundred and  thirty-eight  (3,838)  representing  15.1%.  Faculties  of  Agric,  Arts,  Education Law and Management had enrolment figures of 134 (0.52%), 634 (2.53%),  3,921  (15.4%8),  98  (0.38%),  2,954  (11.66%)  respectively  while  Faculty  of  Social  Sciences  had  3,311  (13.07%).  Generally,  Open  and  Distance  Learning  has  given  women  tremendous  opportunities  to  higher  education  in  the  region  considering  that  over  twenty-five  thousand  women  registered for various programmes using the ODL during the period under review

The ethics of business is currently a significant problem due to numerous corporate scandals occurring in several nations, which are detrimental to the economy and society. These corporate scandals widely challenge the morality of the business and the accounting profession. Accountants are crucial in upholding the ethical standards of a firm. The recent financial scandals indicate underlying issues and highlight the need for improved ethical standards, appropriateness of financial management, and reporting mechanisms to bolster public confidence in financial reporting. The accounting profession bears responsibility for various domains, whose inadequacies have resulted in corporate scandals and failures. The diverse aim of this study is to examine the antecedents and impact of ethical dilemmas in accounting. The study utilises secondary data. The data was extracted from multiple prior studies, thereby leading to the formulation of a review report. The data analysis indicates a substantial correlation between accounting ethics and unethical practices. The survey also affirms that ethics and standards are crucial for the effective operation of the organisation. The dissolution of a business may occur due to unethical practices. The causes of these unethical behaviours were examined, revealing significant detrimental implications of ethical dilemmas on a company's accounting and financial reporting.

Muamalat Bank of Indonesia originated from a desire to establish interest-free bank, so that the operational principles used in its transaction are the principles of sharia or Islamic contract such as profit and loss sharing (mudarabah), sale and purchase (Murabahah), lease (ijarah) and deposit (wadiah). From those operational principles, the principle of sale and purchase implemented in Murabahah financing contract is the most popular operational principles practiced by Muamalat Bank of Indonesia one of which is mortgage financing (KPR) iB Muamalat. KPR iB Muamalat is a financing product that could help the customers in owning both new and secondary houses. This financing can also be used to take over mortgages from other banks, for home construction or home renovation. KPR iB Muamalat uses Murabahah contract which is a contract of sale of certain goods, the bank specifies the selling price consisting of cost of goods and certain profit level on that goods, then the buyer approve t...

Pinjaman online merupakan suatu fasilitas pembiayaan yang disediakan oleh penyelenggara layanan jasa keuangan berbasis teknologi informasi (financial technology/fintech). Fintech adalah inovasi dalam layanan keuangan yang memanfaatkan perkembangan teknologi modern guna menciptakan sistem keuangan yang lebih efisien dan mudah diakses oleh Masyarakat. Sementara itu, fintech syariah adalah penggabungan antara teknologi dan prinsip keuangan Islam dalam menyediakan layanan keuangan dan investasi. Jenis penelitian yang dilakukan adalah dengan menggunakan metode penelitian hukum normatif dimana hal itu merupakan suatu proses atau cara dengan meneliti bahan pustaka yang ada dan mengkaji melalui bahan pustaka. Adapun sumber data yang
dilakukan dalam penelitian ini adalah data sekunder berupa data yang diperoleh dari buku, artikel, berbagai informasi lainnya yang bersumber dari media cetak ataupun elektronik dengan tujuan memiliki hubungan erat
dengan topik yang diteliti guna mendukung penelitian yang dilakukan terkait judul dalam artikel ini. Hasil dari penelitian ini adalah sistem pembiayaan dalam pinjaman online syariah tidak boleh bertentangan dengan prinsip-prinsip dasar syariah dan skema transaksi dalam sistem pinjaman online syariah tersebut wajib sesuai dengan Fatwa DSN-MUI Nomor 117/DSN-MUI/II/2018.

Advances in financial services technology in the form of Peer to Peer (P2P) Lending have had an impact on facilitating the public in financing activities and have penetrated all sectors, one of which is the education financing sector in tertiary institutions in the form of Student Loans. This study aims to analyze the contracts contained in P2P Lending Student Loans. This study uses qualitative methods by reviewing previous literature. The results of this study are that the credit agreement on P2P Lending Student Loans has a Qardh contract in it. However, in the Qardh contract, there are conditions for the addition of both additional loan principal and late fees that are given if the borrower cannot repay the loan in accordance with the agreement which is prohibited by Islamic law.

Mr Juma Bananuka, aged 40 years, was one of the dedicated and active Associate Editors of the Journal of Islamic Accounting and Business Research (JIABR) from Uganda who joined the team in December 2020. He died in Mulago National Referral Hospital in Kampala on 28 August 2022 where he was admitted for treatment during the early hours of 28 August 2022 after being brutally attacked by unknown people who broke into his house located in Bulenga-Bulaga Zone "B" off Mityana Road in Wakiso District, Uganda. He unfortunately succumbed to injuries inflicted all over his body by the unknown group of thugs who were adamant to cut short his life (). He was buried on 29 August 2022. Brother Juma was born on 9 April 1982 in Kaburisoke to Mrs Tibera Rehema (mother) and Mr Sebakara Rajab (father). He completed his high school from Kyabenda Secondary School, Kamwenge District, Uganda, before joining Makerere University in Kampala to complete his diploma in business administration in 2008, bachelor in commerce (accounting) in 2013, MSc in accounting and finance in 2016 and after approval by his doctoral committee, he had submitted his PhD thesis and was due for a viva voce before he died. After completing his diploma and while pursuing his undergraduate degree, he started his career as an Accountant at Sameer Agriculture and Livestock Ltd in Kampala from June 2010 till August 2013. He began his teaching career in September 2013 and at the same time pursued his postgraduate studies and was looking forward to his viva voce and attending his PhD graduation ceremony with his loved ones before his untimely death. He was an active researcher at Makerere University and was devoted and passionate in advancing research that will contribute to the development of Africa, especially Uganda, as well as contributing to the Muslim and non-Muslim communities alike. His research interest included sustainability accounting, financial accounting, integrated reporting, auditing as well as Islamic accounting and financial institutions. He secured four research grants and the titles of projects completed were as follows: The adoption of International Financial Reporting Standards, Institutional pressures, environmental management practices and environmental performance, Assessing Uganda's oil and gas players' corporate social responsibility readiness for social compliance in the Albertine region and Capacity building in education and research for economic governance in Uganda. He had published 20 articles between 2017 and 2021 in various journals (www.researchgate.net/profile/Bananuka-Juma; ). Mr Bananuka was a good team player, hardworking and pleasant. He used to send WhatsApp greetings to Professor Hudaib on Fridays updating him about himself and tasks with JIABR. He sent his last one a day before the fatal attack and two days later it was Tribute to Mr Juma Bananuka 517

This paper explores the potential for introducing Islamic accounting standards into the Islamic financial services sector in Guinea. As the Islamic banking system rapidly grows and expands in the region, it is crucial for Islamic banks to establish key characteristics such as trust, transparency, reliability, and confidence with their increasing clientele. Achieving these goals can only be accomplished by implementing Islamic accounting standards that align with the operations of Islamic banks in Guinea. Currently, Islamic banks in the country face significant challenges, particularly the lack of Shariah-compliant auditing and accounting standards. Despite these obstacles, there are substantial opportunities for the adaptation of such standards, provided that Guinean Islamic financiers follow the recommendations outlined in this paper. We ask Allah for Tawfeq and Sadad.

This paper explores the potential for introducing Islamic accounting standards into the Islamic financial services sector in Guinea. As the Islamic banking system rapidly grows and expands in the region, it is crucial for Islamic banks to establish key characteristics such as trust, transparency, reliability, and confidence with their increasing clientele. Achieving these goals can only be accomplished by implementing Islamic accounting standards that align with the operations of Islamic banks in Guinea. Currently, Islamic banks in the country face significant challenges, particularly the lack of Shariah-compliant auditing and accounting standards. Despite these obstacles, there are substantial opportunities for the adaptation of such standards, provided that Guinean Islamic financiers follow the recommendations outlined in this paper. We ask Allah for Tawfeq and Sadad.

Puji syukur kehadirat Tuhan Yang Maha Kuasa karena telah memberikan kesempatan pada penulis untuk menyelesaikan makalah ini. Atas rahmat dan hidayah-Nya lah penulis dapat menyelesaikan makalah yang berjudul "Sumber Hukum Islam" tepat waktu. Makalah ini disusun guna memenuhi tugas Bapak Wirmie Eka Putra, S.E., M.Si.

Purpose: This research paper aims to investigate the dynamics of consumer perception and adoption of eco-friendly products within the context of green marketing strategies. It delves into the factors influencing consumer choices and evaluates the effectiveness of various eco-marketing approaches in promoting sustainable consumption. Theoretical Framework: The study employs a comprehensive theoretical framework, integrating concepts from environmental psychology, consumer behavior, and marketing. It builds on the theory of planned behavior and the value-belief-norm theory to understand how consumers' attitudes, subjective norms, and perceived behavioral control impact their adoption of eco-friendly products. Findings: The paper presents intriguing findings. It reveals that while consumers generally exhibit positive attitudes towards eco-friendly products, actual adoption rates remain lower than expected. Furthermore, the study identifies key drivers of adoption, such as eco-labeling, product information, and price sensitivity. It also highlights the significance of social norms in shaping green purchase behavior. Research, Practical & Social Implications: The research holds several implications. Firstly, it offers valuable insights for marketers, emphasizing the importance of clear and credible eco-labeling, transparent product information, and pricing strategies in promoting sustainable consumption. Secondly, it underscores the role of social norms in influencing green purchase decisions, suggesting potential avenues for social marketing campaigns. Lastly, it contributes to the broader discourse on sustainability by shedding light on the challenges consumers face when attempting to align their values with their purchasing behavior. Originality/Value: This research makes a significant contribution to the field of green marketing by combining established theories with current consumer behavior trends. Its mixed-methods approach provides a

System Thinking Study on Industry 4.0 Interaction and the Future Role of Accountants. The presence of the industrial revolution 4.0 has a direct impact on the performance of accountants. This digital transformation which marks the presence of the 4.0 industrial revolution takes the basic job of accountants and changes the role of accountants. The percentage of the possibility of replacing the accounting profession by technology in the 4.0 era is 95%. This research aims to discover and study the influence of the use of technology in the industrial era 4.0 on the role of accountants, how to improve themselves in their role in industry 4.0, and help young accountants to develop in an innovative and focused way. Methodologies used are using the systems thinking study approach and literature review. As a result, the authors found a gap to take advantage of the threats and weaknesses of the 4.0 industrial revolution on the role of accountants by improving themselves to develop skills and literacy.

Today is the age of globalization and business is considering as the leading global factor for social and economic development. It is said that, Accounting is the language of business but it is another gigantic thought that Auditing is the side language of business. Audit is the vital factor to ensure the accountability of an organization, this paper events to explore audit on the perspective of Islam which further enables a practitioners and intended users to be self-confident and inspirational in using his or her acquired knowledge both in traditional system of auditing as well as Islamic perspective. The plot of the paper is as follows: In the first part we shall examine the development and approach of established auditing and point out some of its inadequacies from the Islamic point of view. In the last part, we shall state the role of auditing in the Islamic framework.

First of all, most praises and thanks are due to Allah Almighty, the most beneficent and compassionate, who bestowed me with the ability to complete this thesis. Further, I would like to express my sincere thanks to a number of individuals and organizations who have provided me with invaluable support throughout my academic journey. First, I am indebted to my supervisors, Professor Christine Helliar and Dr. Nongnuch Tantisantiwong for their guidance, constructive criticisms, commitment, and encouragement. I feel greatly privileged to have worked under their supervision. Second, I owe my mother and father (Shahah and Professor Obaid) a great deal of gratitude for always believing in me, for their continuous love and their support in my decisions. My hardworking parents have sacrificed their lives for myself and my brother and sisters and have provided us with unconditional love and care for us. Without the blessing of Allah and them I could not have made it here. I am also grateful to my beloved grandmothers (Mereida and Sarah) for their encouragement and prayers for the successful completion of this thesis. Sadly, my grandmother Mereida could not see the accomplishment of my thesis, as she passed away during my studies. I wished she could have lived for another few years for my graduation, but hopefully, one day we will meet in paradise, by the mercy of Allah, and she will be proud of me. Special thanks to my oldest sister (Maryam) and her husband (Menawir) who always encouraged me and asked about me, as well as my brother (Muhammed) and sisters (Shayma, Abrar, and Fatma). Third, I would also like to convey my deepest appreciation to my precious wife (Nouf) for her love and care, without her sacrifice and support this work could not have been achieved. My profound thanks are also due to my two beautiful daughters (Misk and Shahah) who enlighten my life and bring happiness to it and have made the stay in Dundee enjoyable.