This study aims to examine the determinants of zakat payers’ (muzakki) interest to pay zakat through Zakat Management Organization (ZMO). The respondents were muzakki (Zakat payers) who paid their zakat on profession/income through ZMOs in Indonesia. The number of respondents is 100 muzakki who were selected randomly. Using the structural equation modelling (SEM) method, this study found that transparency of zakat management, ZMO promotions through public figure involvement, and the supporting regulation which imposes zakat as a tax deduction have a significant impact on muzakki's interest to pay zakat through ZMO.

Penelitian ini menguji faktor-faktor yang memiliki pengaruh signifikan terhadap kinerja efisiensi Organisasi Pengelola Zakat (OPZ). Efisiensi dalam penelitian ini difokuskan pada rasio program spending terhadap total spending. Penelitian ini merupakan penelitian empiris yang menggunakan data primer dan sekunder dengan metode cross section dari dua puluh tiga sampel OPZ. Dengan menggunakan metode Ordinary Least Square (OLS), hasil penelitian ini menyimpulkan bahwa komposisi Dewan Pembina tidak memiliki pengruh yng signifikan terhdp efisiensi OPZ. Namun rasio jumlah Dewan Pengawas terhadap Direktur Pelaksana memiliki pengaruh yang signifikan secara statistik dengan efisiensi OPZ. Semakin tinggi rasio jumlah Dewan Pengawas terhadap Direktur Pelaksana, semakin efisien suatu OPZ. Demikian juga keberadaan laporan auditor independen akan meningkatkan efisiensi OPZ. Empat variabel independen lainnya yaitu, perubahan kompensasi yang dibayarkan kepada pegawai, penerapan program manajemen dan sistem budaya yang efficiency emphasis, struktur kelembagaan OPZ dan ukuran (size) OPZ tidak terbukti memiliki pengaruh yang signifikan terhadap efisiensi. Variabel ekplanatori dalam model penelitian ini mampu menjelaskan 64.4 persen variasi pergerakan efisiensi OPZ.

This study aims to determine factors that affect family financial management from the maqâshid syarī’ah approach according to Imam al-Ghazali. The predicted factors are family control, family financial education, spiritual quotient, consumption behavior and saving behavior. Data collected using questionnaires distributed through hard copy and online. 110 respondents were collected and analyzed using multiple linear regression. The results indicate that family financial education, consumption behavior and saving behavior have a significant effect on family financial management, while family control and spiritual quotient do not affect family financial management. This research contributes to the development of the maqâshid sharīa perspective in the field of family financial management.

One of the problems that occur in the development of cash waqf in Indonesia is the managerial system and financial reporting. Currently, the safety of waqf data is not guaranteed and is not integrated yet between Islamic Financial Institution – Cash Waqf Recipient/LKS-PWU (Lembaga Keuangan Syari’ah – Penerima Wakaf Uang), Nazir, and BWI (Badan Wakaf Indonesia). The blockchain system comes with changing a centralized approach to being decentralized. The use of the blockchain system in managing waqf funds can be a solution to the problem of waqf that occurs. Therefore, this study aims to examine the implementation of blockchain technology in increasing the accountability and transparency of cash waqf in Indonesia. This study adopts an interview technique with seven practitioners and academics in collecting data and using thematic analysis in the analysis. The research finds that the level of accountability in the waqf management by the LKS-PWU of the Islamic bank is quite acceptable, as evidenced by the fulfillment of five accountability indicators by the LKS-PWU. However, it must be improved in several aspects such as data security, data integration, and real-time reporting. Strategies for increasing accountability include the blockchain implementation in the waqf management both in collecting and distributing waqf by LKS-PWU. The opportunity to apply blockchain to waqf management is very potential because the blockchain system has several advantages such as speed, transparency, and a higher level of security than the conventional system.

The purpose of this study is to test the support of top management that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-SEM. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized.

Purpose – This paper aims to examine the existence of multiple institutional logics among a number of organisations within the international Islamic financial architecture (IIFA) whose main purpose is to promote and support the development of Islamic financial institutions (IFIs) across the globe and how IIFA relates to the role of Islamic financial reporting standards.

The application of PSAK has been revised in reference with the IAS in the convergence of IFRS perspective. The objective of the research is to elaborate influence of this application on Trading Volume Activity (TVA) companies that implement it. This research uses quantitative method that focus to a single incident within a certain period of publication an annual financial statements of 56 companies who implemented PSAK 13, 16, and 30 revised in 2007. This study indicates that the publication of financial statements has not give a significant influence on the TVA despite there is an increase in trading activity at the time after publication

This paper is to analyse determinants that influence implementation of accounting standards for Islamic financial institutions. It’s done by examining the history of accounting standards and two different contexts as applied to Islamic financial institutions in the United Kingdom and Indonesia. The paper adopts meta-analysis method by exploring available texts and literature with the goal to learn ‘what is going on here?’ and to investigate social phenomena without explicit expectations. Employing the Ibn Khaldun perspective, this study analyses two determinants i.e. institutional setting that may be suitable in the context of the United Kingdom, and accounting needs in the case of Indonesia. The research shows the determinants are well fitted with interdisciplinary characters of Ibn Khaldun model of civilization.

Purpose – This study aims to measure levels of Sharīʿah-compliance in Islamic financial institutions (IFIs) financial reporting standards with the objective to investigate the application of Maq
asid ul-Sharīʿah as a compliance measure reflected in the reporting standards.

The main objective of this paper is to analyse determinants that influence implementation of accounting standards for Islamic financial institutions by examining the history of accounting standards and two different contexts as applied to Islamic financial institutions in the United Kingdom and Indonesia. The paper explores available texts and literature mainly from international journals and text books. Employing the Ibn Khaldun perspective, this study analyses two determinants i.e. institutional setting that may be suitable in the context of the United Kingdom, and accounting needs in the case of Indonesia. The research shows the determinants are well fitted with interdisciplinary characters of Ibn Khaldun model of civilization i.e. G = f(S, N, W, j and g). This explains a civilized society is led by the political authority (G) which is influenced concurrently by factors such as the direction of Shari’ah (S), the role of people (N), the use of wealth (W), the development of a country (g), and the promotion of justice (j). This paper has practical significance for accounting standard setters in the Islamic finance industry and policy makers, for understanding the environmental determinant perspective of the country and using this perspective for positioning important aspect in accounting standard setting, developing policies; and articulating procedures to maximize development of Islamic finance.