Journal of Islamic Accounting and Business Research

Jurnal ini memberikan pengetahuan mengenai akuntansi dan bisnis berdasarkan syariah. Bertujuan untuk menerbitkan tulisan berkualitas tinggi yang berhubungan dengan etika bisnis islam, akuntansi, audit dan tata kelola dalam mempromosikan akuntabilitas, keadilan social ekonomi, keberkahan. Jurnal ini menginformasikan penelitian teoritis dan empiris terbaru serta praktek pada akuntansi syarish, auditing dan tata kelola, manajemen lembaga keuangan syariah, peraturan dan kebijakan akuntansi untuk lembaga keuangan syariah, audit syariah dan tata kelola serta pengukuran dan pengungkapan kinerja keuangan maupun non keuangan di lembaga keuangan syarish. Untuk mendapatkan jurnal ini, bisa menghubungi kami di bagian layanan jurnal.

Vol. 1 No. 1, 2010

  1. The two Ws of Islamic accounting research by Roszaini Haniffa and Mohammad Hudaib
  2. Accentuating the positive: governance of Islamic investment funds by Mervyn K. Lewis
  3. Form versus substance: AAOIFI projects and Islamic fundamentals in the case of sukuk by Bill Maurer
  4. Initial returns of Malaysian IPOs and Shari’a-compliant status by Ruzita Abdul Rahim and Othman Yong
  5. Supervisory, regulatory, and capital adequacy implications of profit-sharing investment accounts in Islamic finance by Simon Archer, Rifaat Ahmed Abdel Karim, and Venkataraman Sundararajan

Vol. 1 No. 2, 2010
  1. Islamic finance: from sacred intentions to secular goals? By Roszaini Haniffa and Mohammad Hudaib
  2. Accounting, religion and organisational culture: the creation of Jordan Islamic Bank by Bassam Maali and Christopher Napier
  3. Do Islamic banks use loan loss provisions to smooth their results? By Neila Boulila Taktak, Sarra Ben Slama Zouari and AbdelKader Boudriga
  4. Does foreign presence foster Islamic banks’ performance? Empirical evidence from Malaysia by Fadzlan Sufian
  5. Is faith-based investing rewarding? The case for Malaysian Islamic unit trust funds by M. Kabir Hassan, Abu Nahian Faisal Khan and Thiti Ngow

Vol. 2 No. 1, 2011
  1. A framework to analyse the efficiency and governance of zakat institutions by Norazlina Abd. Wahab and Abdul Rahim Abdul Rahman
  2. An empirical investigation of the audit expectations gap in Iran by Omid Pourheydari and Mina Abousaiedi
  3. Determinants of customers’ intention to use Islamic personal financing: The case of Malaysian Islamic banks by Hanudin Amin, Abdul Rahim Abdul Rahman, Stephen Laison Sondoh Jr and Ang Magdalene Chooi Hwa
  4. Incentive-based regulation for Islamic banks by Sayd Zubair Farook and Mohammad Omar Farooq

Vol. 2 No. 2, 2011
  1. Accountability in the sacred context: The case of management, accounting and reporting of a Malaysian cash awqaf institution by Hairul Suhaimi Nahar and Hisham Yaacob
  2. Determinants of corporate social responsibility disclosure: the case of Islamic banks by Sayd Farook, M. Kabir Hassan and Roman Lanis
  3. Management accounting systems in Islamic and conventional financial institutions in Malaysia by Siti Zaleha Abdul Rasid, Abdul Rahim Abdul Rahman and Wan Khairuzzaman Wan Ismail
  4. The nature of smoothing returns practices: the case of Islamic banks by Neila Boulila Taktak

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