Theoretically, Islamic accounting plays a significant role to expose meaning of accountability; however, not much of Islamic accounting studies have been well exposed. This paper aims to provide future research direction in the area of Islamic accounting by promoting accountability and sustainability after examining 150 articles published in 38 leading journals. The map portrays the flow of debates from 1986 to 2017 to answer what has been researched, what are research directions and what is the level of analysis. The paper finds that the role of Islamic accounting researchers to support the meaning of accountability and sustainability is still insignificant. The finding shows that research on standardization of Islamic accounting and testing the accounting information on the annual reports have become the main research focus with countries under study are Bangladesh, MENA and Indonesia. Contribution of this research is to help future research capture the role of Islamic accounting in the emergence of Islamic economics and finance.

Theoretically, Islamic accounting plays a significant role to expose meaning of accountability; however, not much of Islamic accounting studies have been well exposed. This paper aims to provide future research direction in the area of Islamic accounting by promoting accountability and sustainability after examining 150 articles published in 38 leading journals. The map portrays the flow of debates from 1986 to 2017 to answer what has been researched, what are research directions and what is the level of analysis. The paper finds that the role of Islamic accounting researchers to support the meaning of accountability and sustainability is still insignificant. The finding shows that research on standardization of Islamic accounting and testing the accounting information on the annual reports have become the main research focus with countries under study are Bangladesh, MENA and Indonesia. Contribution of this research is to help future research capture the role of Islamic accounting in the emergence of Islamic economics and finance.

This study aims to analyze the effect of macroeconomic factors on the outstanding corporate sukuk in Indonesia. This study uses a quantitative approach. The data used is secondary data, in the form of a time series from January 2016 to October 2021. The method used is Multiple Linear Regression Analysis with an error rate of 5%. From this study, it was found that macroeconomic factors that have a significant influence on the outstanding value of corporate sukuk in Indonesia are the BI Rate, money supply, and exports variables. Factors that have no effect on the outstanding value of corporate sukuk in Indonesia are inflation variable and the USD exchange rate. Inflation, BI Rate, money supply, USD exchange rate and exports simultaneously affect the outstanding value of corporate sukuk in Indonesia

The authors draw on the traditions of Institutional Economics which are concerned with the rules or mechanisms of creating the 'incentive' and 'threat' for economic players because the rules (institutions) would matter as the determinant for economic development and economic efficiency. This book offers a fairly new analytical lens by hypothesizing that Islamic banks must earn additional profit– the authors coined as ‘Islamic bank rent’ - to maintain their franchise value as prudent　Shari’ah-compliant lenders when compared to conventional banks. The authors argued that insufficient provision of the Islamic bank rent opportunity may have caused the Indonesia’s Islamic banks the opportunity to learn and improve their skill and capacity for the credit risk management. The　book　also　offers evidence　in　support　of implementing economic and affirmative policy necessary for incubating and developing the Islamic banking industry in Indonesia and making Indonesia an international Islamic financial hub in the Asia-Pacific region.

This book will be a useful resource for policy makers and researchers interested in Islamic banking in Indonesia.

PKS (Partai Keadilan Sejahtera/Prosperous Justice Party) Muda as a political party wing based on millennial generation expresses its political ideas and language on distinctive social media, which is interesting to research. Social media has become a space for every individual to create and spread ideas that form his/her political attitudes. This study aims to determine the ideas and political language of PKS Muda cadres regarding the 2019 general election on social media Twitter and Facebook. This study uses a qualitative method, a virtual ethnographic approach and a constructivist paradigm with the research subjects of PKS Muda cadres. The results show that in cognitive orientation, political ideas of PKS Muda cadres conveyed on social media meant to flatter and defend supported parties/candidates, to encourage their viewers to vote, and to criticize political opponents and election organizers. In affective orientation, PKS Muda displays the form of emotions by giving likes to the content they receive or using emoticon symbols to show dissatisfaction with the incumbent’s performance. In evaluative orientation, PKS Muda cadres voice their beliefs and feelings by creating and sharing content on social media. Regarding political language, many PKS Muda cadres use net lingo language and often write and share texts on social media in the form of descriptions, narratives, and persuasion, rarely using argumentation and exposition

Penelitian ini bertujuan untuk menganalisa pengaruh lingkungan kerja, kompensasi dan religiusitas terhadap keinginan pegawai untuk berhenti bekerja pada perbankan syariah di Indonesia. Kuesioner diisi oleh 209 orang pegawai bank syariah di Indonesia dan data yang diperoleh diolah dengan metode Structural Equation Modeling (SEM) menggunakan software SmartPLS versi 3.2. Lingkungan kerja dan kompensasi berpengaruh negatif terhadap keinginan pegawai untuk berhenti bekerja. Religiusitas adalah satu-satunya variabel yang berpengaruh positif terhadap keinginan pegawai untuk berhenti bekerja dari perbankan syariah. Penelitian ini merupakan salah satu penelitian perintis di bidang personalia (HRD) yang membahas mengenai keinginan pegawai untuk berhenti bekerja dengan menggabungkan tiga variabel independen yakni lingkungan kerja, kompensasi dan religiusitas dengan sampel serta mencakup ± 50% entitas bank syariah yang ada di Indonesia. Penelitian ini diharapkan dapat memberikan manfaat bagi manajemen di perbankan syariah agar dapat mengambil langkah stratejik yang tepat di bidang kepegawaian terutama yang berkaitan dengan keinginan pegawai untuk berhenti bekerja sehingga dapat mengatasi tingkat keluarnya pegawai yang tinggi demi meningkatkan kinerja perbankan syariah di Indonesia secara umum di masa mendatang

The study aims to analyze the effect of E-Service Quality, namely the variables Reliability, Efficiency, Fulfillment, Privacy, Responsiveness, and Contact on JKN-KIS participants' satisfaction in the Social Security Organizing Agency (BPJS) Health. The study uses the method of Multiple Linear Regression with SPSS 21 software. Sample of 100 respondents. Respondents are JKN Mobile users. Research shows that the variables Reliability, Efficiency, Fulfillment, Privacy, Responsiveness, Contact simultaneously have a positive and significant effect on participant satisfaction. The study also showed that the efficiency, fulfillment, and responsiveness variables had a positive and significant effect on the satisfaction of JKN-KIS participants, and the Reliability, Privacy and Contact variables had a positive but not significant effect on participant satisfaction.

The aim of this study was to analyze the application of accounting at BI partner pesantren and to analyze internal external factors that influence the application of accounting guidelines. boarding school. The object of the research was the partner pesantren of BI which had participated in the socialization with a sample of 31 pesantren using purposive sampling method. Quantitative research methods with data processing using the PLS Structural Equation Modeling (SEM). The results showed that 84% of the sample recorded the acquisition value of land, buildings (mosques, madrasas, offices) and petty cash and 94% of the samples did not revaluate the value of these assets. Internal factors which include awareness of sharia recording, organizational commitment, availability of technological devices, competence of human resources, Islamic boarding school funding structure, organizational structure, and managerial abilities of leaders jointly influence the implementation of pesantren accounting guidelines. External factors which include authority policies, policies of the parties providing assistance/cooperation, socialization of guidelines, technical training and technical assistance collectively affect the implementation of the pesantren accounting guidelines. In order to support the application of these accounting guidelines, apart from the need for socialization, training on technical assistance in making financial records is also necessary.

This research aimed to review and highlight some issues related to Islamic economic and finance practices in Indonesia. This research used qualitative-descriptive approach with content analysis, library research and critical studies method. This research found some critical points on islamic economic and finance practices in Indonesia, such as (i) islamic  banking in Indonesia shows inconsistencies and unwillingly implementation; (ii) the Islamic economics practices not going too far from around financial sector (iii) the practice of islamic finance in indonesia is mostly focused on the Islamic Commercial Finance (ICF) sector and less concerned with Islamic Social Finance (ISF); (iv) shariah financial institutions is more precisely than what is called â€shariah bank†(v) epistemological problems in the islamic economics curriculum need to be answered and resolved to avoid a contraproductive output from its fundamental purposes.  It is necessary to conduct re-orientation of sharia banking in order to strengthen the vision of sharia banking. All involving parties should be able to corporate, among them are academics, practitioners, governments, and, moreover, the role of scholars and organizations. It is reorientation and synergy of these parties which shall solve the problem of half-hearted implementation of banking and answer all criticism directed to the sharia banking all this time

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 Maqāsid ul-Sharīʿah as a compliance measure reflected in the reporting standards.

Design/methodology/approach

This paper adopts Maqāsid ul-Sharīʿah’s model to measure levels of Sharīʿah-compliance amongst three available financial reporting frameworks and presentation standards; international financial reporting standards (IFRS), accounting and auditing organization for Islamic financial institutions (AAOIFI), Pernyataan Standar Akuntansi Keuangan (PSAK) Syariah. NVivo 10 software is used in this paper to help measure quantitatively the compliance level of each standard.

Findings

The findings suggest that the use of Maqāsid ul-Sharīʿah leads to a more complete understanding of how the meaning of Sharīʿah and its values can be integrated into the demands of financial reporting, and hence, offering greater convergence between ethics and accounting regulations amongst IFIs.

Originality/value

It documents different context of content analysis that takes examples of Islamic financial reporting studies and uses both classical and contemporary theoretical bases. The main outputs are designed for standard setters and policymakers with expectation for Sharīʿah objectives (i.e. Maqāsid ul-Sharīʿah), to be embedded in the preparation of financial reporting standards for the IFIs. Hence, they will be able to show their full accountability then gain better trust from the stakeholders.

Background

It has been argued that Islamic leaders’ views are of utmost importance to designing a comprehensive sexual education (CSE) curriculum. Therefore, this study explored how Islamic leaders in Bangladesh present, argue for and against, and negotiate views on sexual and reproductive health (SRH) education for adolescents.

Methods

Semi-structured interviews were conducted with seven Imams using thematic analysis. The study was conducted in urban and rural areas, specifically the capital, Dhaka, as well as several rural villages in the Cumilla district.

Results

We found three main themes 1) appropriate topics for SRH education, 2) appropriate methods for SRH education, and 3) conservative versus progressive views.

Conclusion

We conclude that Islamic leaders seemed willing to try finding ways to support more comprehensive and liberal SRH education if they would be encouraged by reflective and inclusive dialogue. This study presents an empirically grounded opportunity for policy makers to consider the future role for religious leaders in the provision of SRH in Bangladesh.

This study aims to determine the development and trend map of Halal Value Chain (HVC) outbreak research that is published by a reputable journal in the theme of Islamic economics and finance. The data analyzed were more than 163 publications of indexed research publications. The export data is then processed and analyzed using the R Biblioshiny application program to find out the bibliometric map of the development of the role of Islamic economics and finance in the Halal Value Chain. The results showed that the number of publications on the development of the role of Islamic economics and finance research experienced a significant increase. The results show that the highest number of document types are journaling articles. The most popular authors are Tieman M, and the most popular keyword topics are halal, supply, and chain.

Purpose – This paper aims to analyze digital marketing's role in Islamic wealth management in achieving sustainable finance. Design/methodology/approach – The article presents an overview of Islamic Wealth Management (I.W.M.) by employing a qualitative method using document and content analysis classifying digital marketing's role on Islamic wealth management and its relationship to sustainable finance. Findings – The finding revealed that digital marketing's role in Islamic wealth management uses its elements: wealth accumulation, protection, distribution, and purification, which can engage with prospective investors and deepen the relationships with the existing clients, which is based on Islamic ethical values to achieve sustainable finance. Practical implications – The paper's importance contributes to the current theory and practice of Islamic wealth management. Practical Impact - The beneficial impact suggests I.W.M. is used in a traditional and digital approach. Originality/value – The practical implications mean I.W.M. is used in traditional and digital approaches.

The purpose of this study was to analyze the efficiency of local government expenditure based on Islamic Human Development Index (I-HDI) in Local Government at the Indonesian’s Province using Data Envelopment Analysis (DEA). DEA is a non parametic method that was developed to measure the level of efficiency compared to the Decision Making Unit (DMU). This method can measure the efficiency of a government entity by using multi-input and multi-output. DEA result also can be used to identify wich input or output must be increased by Decision Making Unit (DMU) to reach optimum efficiency. The result from this study showed that the average of efficiency score in local government at Indonesian’s Province is increasing from 2015 until 2018. This study also indicates that North Sumatera, East Java, and Yogyakarta’s government spending were efficient in 4 years. While Bangka Belitung and West Papua achieve the lowest efficiency score, and should optimize input and increase the number of output to improve the efficiency. Morever, the main source of inefficiency is in Life birth rate indicators.

This study aims to determine the effect of Sharia Compliance (SC) on the performance of Islamic banking in Indonesia. This type of research is a descriptive verification study, with the method of collecting secondary data obtained from annual reports or annual reports published by Islamic Commercial Banks (BUS) for the 2014-2018 period. Sampling was using by purposive sampling. The number of samples used was 11 BUS in Indonesia with five study periods, so that 55 observant data were obtained. The statistical analysis used is descriptive analysis and simple linear regression analysis, preceded by a normality test and a linearity test, then a regression test using the F test and t test with a significance level of 5%. The results of the study using simple linear regression showed that SC has a positive effect on Sharia banking performance in Indonesia. This means that the higher the SC level, the BUS performance level will also increase

Undang-Undang Nomor 6 Tahun 2014 mengamanahkan Pemerintah Desa untuk dapat mengelola keuangannya secara efektif. Akan tetapi, pada pelaksanaannya, pengelolaan keuangan desa masih belum efektif. Tujuan dari penelitian ini adalah untuk menganalisis prioritas permasalahan pada pengelolaan keuangan desa/negeri di Kota Ambon, Provinsi Maluku. Metode yang digunakan adalah Analytic Network Process (ANP). Hasil analisis pada penelitian ini menunjukkan bahwa subkultur kekuasaan menjadi variabel permasalahan yang paling dominan pada pengelolaan keuangan desa/negeri Kota Ambon. Selain itu, berdasarkan hasil analisis juga dapat diketahui bahwa variabel-variabel yang memiliki pengaruh lebih besar adalah: sub kultur kekuasaaan, sub kultur ekonomi, adanya rencana pembangunan desa secara periodik, adanya regulasi yang tertata dengan baik, sub kultur sosial, adanya pengelolaan BUMDesa yang efektif, serta adanya kemitraan dengan dunia usaha (swasta).

Al-Qur’an akan terus menjadi pedoman terbaik dalam kehidupan manusia. Bukti-bukti akan arahan yang terbaik itu akan terus mengalami kajian-kajian agar penerapannya menjadi lebih baik bagi manusia. Manusia sebagai makhluk ciptaan Allah SWT tentu terdapat sisi yang membedakan dengan makhluk lainnya.Nafs sebagai bagian dari fitrah penciptaan manusia sudah pasti juga terdapat dalam al-Qur’an. Penyerapan makna yang terkandung dalam fitrah tersebut menimbulkan berbagai pengertian nafs dalam al-Qur’an, dan membuat kajian tentang nafs menjadi sangat menarik untuk diperdalam. Apalagi ketika dihadapkan dengan bidang kajian psikologi pendidikan Islam sertaimplementasinyadalam konsep keilmuan Bimbingan dan Konseling. Dengan demikian, konsep-konsep nafs sangat terkait dengan beberapa pendekatan Bimbingan dan Konseling terutama pada pembahasan teori kepribadian yaitu, psikoterapi yang terkait dengan insting manusia yaitu peran dari id, ego dan superego. Frankl mempunyai konsep yang dinamainya dengan kebermaknaan hidup, yang kemudian bermakna bahwa hidup memang hanya untuk satu tujuan yaitu bermuara pada satu Dzat yang Maha Sempurna yaitu Allah. Sehingga akan muncul suatu pelaksanaan Konseling yang kaya akan pendekatan psikologi yang sangat identik dengan nilai-nilai ke-Islaman.

This study aims to propose a model of Zero Waste Accounting in Islamic Financial Institutions in Indonesia and how it is relevant to the achievement of Sustainable Development Goals (SDGs).  Due to the nature of the research that is exploration thus the research adopts interpretative approach that is essential to validate the research with “convincingness” approach rather than positivist measures of the reliability, validity of data and the generalization of results. The finding documents that Zero Waste Accounting is in vein with the spirit of Maqashid ul-Shariah that has been embedded as a part of the purpose of Islamic financial institution establishment. Statement of Sources and Uses of Zero Waste Accounting should become one of the additional disclosures. The paper sheds a light the need on Zero Waste Accounting for the accounting standard setters.

Every human being especially woman tends to be happy for beauty that is related to the feelings. Many people to look beautiful, they shape the body by medical surgery to beautify her face, sharpen their nose, and change the color of her skin. It is urgen to know how Islam regards this practice. Therefore the paper aims to describe and explore the engineering of body beauty in medical and fiqh analysis. Methodology used for the study is qualitative by using content analysis to analyse Islamic and medical view of the engineering of body beauty. The finding of study is that beautification of the body is permissible in Islamic law as long as it does not change the form of Allah’s creation and does not cause harm in humans which causes disability, illness and others. Regarding disgrace and disability therefore changing its form is permissible in Islam because of natural disability or disgrace and because of certain problems that cause defects in one of the organs of the body. Can be done in a compilation of Islamic law for care or treatment for someone

Sumber daya manusia merupakan aspek krusial untuk mencapai tujuan perusahaan. Turnover intention merupakan masalah cukup serius yang dihadapi perusahaan dikarenakan dapat menganggu aktivitas perusahaan dalam mencapai tujuan yang ingin dicapai. Turnover intention adalah proses atau sikap seorang karyawan untuk mempertimbangkan keluar dari pekerjaan dan mencari pekerjaan pengganti yang lebih baik dari saat ini. Penelitian ini bertujuan untuk menganalisis pengaruh compensation, career development, work-life balance dan organizational climate dimediasi oleh employee engagement terhadap turnover intention pada karyawan officer tetap di PT Bank Syariah Mandiri Kantor Pusat. Teknik pengambilan sampel yang digunakan peneliti adalah metode non-probability sampling dengan teknik purposive sampling. Pada penelitian ini jumlah karyawan officer tetap di PT. Bank Syariah Mandiri Kantor Pusat yang dijadikan sampel berjumlah 291 responden dari 404 karyawan officer tetap. Prosedur yang digunakan dalam pengujian, pengolahan data dan pengembangan model adalah model persamaan structural (Structural Equation Modelling). Data dianalisis dengan menggunakan alat bantu perangkat lunak statistik LISREL 8.8. Penelitian ini menghasilkan temuan-temuan bahwa kompensasi, career development, work-life balance, organizational climate dan employee engagement berpengaruh langsung negatif terhadap turnover intention dimana kompensasi memiliki pengaruh paling tinggi terhadap turnover intention. Kompensasi, career development, work-life balance dan organizational climate berpengaruh langsung positif terhadap employee engagement dimana organizational climate memiliki pengaruh paling tinggi terhadap employee engagement. Kompensasi, career development, work-life balance, dan organizational climate berpengaruh tidak langsung negatif terhadap turnover intention melalui employee engagement dimana kompensasi memiliki pengaruh tidak langsung paling tinggi terhadap turnover intention melalui employee engagement. Kata Kunci: Kompensasi, Career Development, Work-life Balance, Organizational Climate, Employee Engagement, Turnover Intention. ABSTRACT Human resources is one of the crucial aspects to achieve the company goals. Turnover intention is a serious problem encountered by the company because it can disrupt the company activities in achieving its goals. Turnover intention is the process or attitude of an employee to consider leaving the current job, and to find alternative employment opportunities in other organizations or companies that are better. The objective of this research is to analyze the influence of compensation, career development, work-life balance, and organizational climate mediated through employee engagement toward turnover intention of the permanent officers employees at the Head Office of PT Bank Syariah Mandiri. In this study, the researcher took the samples by using non-probability sampling method with a purposive sampling technique. The samples were the permanent officers of PT. Bank Syariah Mandiri (Head Office) consisted of 291 respondents from the total of 404 permanent officers. The researcher used structural equation model in testing, analyzing the data, and model development. The data were analyzed by using statistical software tools (LISREL 8.8). The results were compensation, career development, work-life balance, organizational climate and employee engagement have a direct negative influence on turnover intention where compensation has the highest influence on turnover intention. Compensation, career development, work-life balance and organizational climate have a direct positive influence on employee engagement where organizational climate has the highest influence on employee engagement. Compensation, career development, work-life balance and organizational climate have an indirect negative influence on turnover intention through employee engagement where compensation has the highest indirect influence on turnover intention through employee engagement.