Focus and Scope

Aims and Scope

 

Akhasia: Jurnal Akuntansi Syariah • STEI Permata Bojonegoro

Akhasia: Jurnal Akuntansi Syariah (e-ISSN: Pending, p-ISSN: Pending) is a peer-reviewed, open-access scholarly journal published by Sekolah Tinggi Ekonomi Islam (STEI) Permata Bojonegoro in official collaboration with CV Jeoja Word Indonesia.

Aims and Focus

The journal focuses on advancing the theoretical foundations, empirical developments, and practical methodologies of Islamic accounting, Sharia auditing, and ethical financial governance. It serves as a vital publication forum for empirical research, conceptual frameworks, critical analyses, and literature syntheses addressing the evolving landscape of Islamic financial institutions, public sector entities, and corporate organizations. Akhasia actively encourages scholarly contributions that integrate Sharia standards (such as AAOIFI, IFSB, and national accounting standards) with contemporary financial reporting, technology, and sustainable governance to build accountable and ethical financial systems.

Scope and Thematic Areas

Akhasia: Jurnal Akuntansi Syariah welcomes original scholarly submissions covering, but not limited to, the following four primary domains:

1. Islamic Financial Accounting & Reporting
  • Akuntansi Keuangan Lembaga Keuangan Syariah (Perbankan, Asuransi/Takaful, Sukuk)
  • Implementasi Standar AAOIFI, IFSB, dan SAK Syariah
  • Akuntansi Zakat, Infaq, Sedekah, dan Wakaf (ZISWAF)
  • Pelaporan Keberlanjutan & Green Accounting Berbasis Nilai Islam
  • Harmonisasi Standar Akuntansi Syariah Global dan Nasional
2. Sharia Auditing, Assurance & Governance
  • Audit Kepatuhan Syariah (Sharia Compliance Auditing & Assurance)
  • Efektivitas Dewan Pengawas Syariah (DPS) & Komite Audit
  • Islamic Corporate Governance (ICG) & Manajemen Risiko
  • Akuntansi Forensik, Whistleblowing, dan Pencegahan Fraud Lembaga Keuangan Syariah
  • Transparansi dan Kualitas Informasi Audit Syariah
3. Management & Behavioral Accounting
  • Akuntansi Manajemen Syariah & Sistem Pengendalian Manajemen
  • Akuntansi Keperilakuan (Behavioral Accounting in Islamic Perspective)
  • Etika Profesi Akuntan & Akuntabilitas Moralitas Islam
  • Pengukuran Kinerja Berbasis Maqasid al-Shariah Index
  • Manajemen Biaya Strategis Entitas Bisnis Syariah
4. Public Sector, Taxation & Financial Technology
  • Akuntansi Sektor Publik Syariah & Pengelolaan Keuangan Daerah
  • Perpajakan Islam, Kepatuhan Pajak, dan Keadilan Fiskal
  • Digital Accounting, Blockchain & Islamic Fintech Reporting
  • Sistem Informasi Akuntansi Entitas Syariah
  • Akuntansi Sosial & Pemberdayaan Keuangan Mikro Syariah

Types of Manuscripts Accepted

  • Original Empirical Research Articles: Rigorous quantitative (e.g., econometric modeling, PLS-SEM, panel data regression), qualitative, and mixed-method studies presenting novel findings with practical and policy implications.
  • Case Studies: In-depth academic investigations examining specialized accounting practices, Sharia governance failures, or auditing transformations in Islamic financial institutions.
  • Conceptual & Fiqh-Accounting Synthesis Papers: Rigorous theoretical contributions developing new conceptual frameworks at the intersection of Islamic jurisprudence and accounting theory.
  • Review Articles: Comprehensive Systematic Literature Reviews (SLR) and bibliometric analyses evaluating emerging intellectual trajectories in Islamic accounting and finance.