About the Journal

The Journal of Islamic Contemporary Accounting and Business is published by the Sharia Accounting program at the Tazkia University. To ensure the quality of the papers published, the journal employs a double blind review process, where the identities of both the authors and reviewers are concealed from each other during the evaluation process. This ensures objectivity and fairness in the assessment of submitted works. The Journal of Islamic Contemporary Accounting and Business accepts original papers using qualitative, quantitative, or mixed-method approaches. The journal is published twice a year, in the periods of September and March, with each issue containing seven papers. The scope of the papers accepted for this research includes, but is not limited to:

  • Islamic Accounting; focus on the development and application of Islamic accounting standard. This includes the financial reporting of Islamic financial institutions, Zakat accounting, and Waqf financial management
  • Islamic Auditing; Examines the roles, standards and practices of Sharia auditing. It covers internal and external sharia compliance, assurance mechanisms, and the independence of Shariah Supervisory Boards (SSB)
  • Management Accounting; explores performance measurement, budgeting, and strategic decision-making in Islamic enterprises, utilizing frameworks aligned with Maqashid al-Shariah and ethical business practices.
  • Financial Accounting; addresses the convergence or divergence of conventional accounting with Islamic financial reporting. Its covers the specific accounting treatments for Islamic financial product like Murabaha, Mudaraba, and Sukuk
  • Accounting Information Systems; investigates how information systems are adapted to support Islamic accounting practices. This includes data security, internal controls, and the integration of Sharia rules within accounting software
  • Corporate performance evaluation and measurement; focus on evaluating and measuring the financial and non-financial performance of Islamic enterprises. This includes the application of Maqasid al-shariah-based performance includes Balance scorecard adapted for Islamic business and key performance indicators relevant to Sharia compliant companies
  • Islamic Taxation and Zakat management; investigates tax compliance and planning within Islamic business entities, the interaction between conventional tax laws and Sharia principles as well as the economic and socio-religious impact of tax and Zakat systems. 
  • Islamic Fintech and Digital Transformation; the roles of financial technology, block chain, and artificial intelligence in Islamic banking and finance.
  • Sustainability, ESG, and Maqasid Shariah; integration of environmental, social, and Governance (ESG) for the Halal Ecosystem, including Halal tourism, food and pharmaceutical supply chain.
  • Islamic Corporate Governance; studies on board diversity, transparency, stakeholder theory and ethical leadership in Islamic business organization.
  • Entrepreneurship and SME Development; financial inclusion, microfinance, and accounting practices for sharia-compliant Small and Medium Enterprises (SMEs)

Open Access Statement

This journal provides immediate open access to its content under the principle that making research freely available to the public supports a greater global exchange of knowledge.

All articles published in this journal are licensed under a Creative Commons Attribution-NonCommercial (CC BY-NC) License. This means that users are free to read, download, distribute, and adapt the content for non-commercial purposes, provided that proper attribution is given to the original authors and the journal.

Commercial use of the published content without prior permission from the authors and the journal is strictly prohibited.

For more details about the license, visit: https://creativecommons.org/licenses/by-nc/4.0/