Current Research in Zakat Accounting Research

Uyob, Roslee; Shah, Politeknik Sultan Abdul Halim Muadzam

doi:10.26666/rmp.ijbm.2020.3.5

Cited by 5 publications

(6 citation statements)

References 24 publications

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“…Penelitian (Uyob, 2020) menjelaskan perkembangan jumlah riset akuntansi zakat di dunia saat ini masih belum banyak. Sehingga masih banyak kesempatan para peneliti untuk mengembangkan akuntansi zakat dari berbagai sudut pandang.…”

Section: Undang-undangunclassified

Perkembangan Penelitian Akuntansi Zakat: Pendekatan Bibliometrik

Firmansyah

Rahmani

2022

JRAK

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This study aims to map zakat accounting research on the dimensions.ai database. A bibliometric approach is used to answer this goal so that it can describe the development of science through mapping research publications. Research data was collected from 1994 to 2022 with the keyword 'zakat accounting'. For this purpose, the author uses the R-Studio device. The results found that the collection of articles consisted of 210 documents. It was found that the most relevant journal was Jurnal Ekonomi Syariah Teori dan Terapan. While the journals that have the greatest impact are the International Journal of Islamic Middle Eastern Finance and Management and the Journal of Islamic Accounting and Business Research. Meanwhile, the most relevant and productive writers are Kudhori and Nurhayati. While the writer who has the biggest impact is Zaid. The latest topics in zakat accounting articles are shodaqoh, accountability, research, quality, and development. Meanwhile, 'sodaqoh' and 'research' are topics that will still emerge in 2022 and are predicted to continue to be used for the following years. Through this bibliometric approach, issues regarding zakat accounting become easier to find out, more cost efficient, and make it easy for researchers to determine topics that are widely used.

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Section: Undang-undangunclassified

Perkembangan Penelitian Akuntansi Zakat: Pendekatan Bibliometrik

Firmansyah

Rahmani

2022

JRAK

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“…To provide insight into the factors influencing the intention to adopt XBRL, a bibliometric analysis has been conducted. A bibliometric analysis is an informetric analysis that can provide a general overview of the selected research field (Bar-Ilan 2017; Uyob, 2020). Previous scholarly publish articles were extracted from the Google scholar database as a methodology for conducting bibliometric analysis.…”

Section: Analysis On Past Xbrl Adoptions Studiesmentioning

confidence: 99%

Financial reporting preparer’s satisfaction and intention to switch to XBRL reporting: A Model

Uyob

Bahador

Saad

2022

JEB

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The objective of this paper is to develop a conceptual framework for understanding financial reporting preparers’ satisfaction and intention to switch from conventional to XBRL reporting. Based on the review and synthesis of relevant literature from prior XBRL adoption research, technology usage behavior, and the user satisfaction element in information system studies, gaps have been identified and a conceptual framework has been developed. This framework includes eight constructs, i.e., perceived ease of use, perceived usefulness, perceived compatibility, information quality, service quality, system quality, preparer’s satisfaction, and the intention to switch to XBRL reporting. The framework can be used to conduct research and establish appropriate XBRL plans. Furthermore, by leveraging the benefits of XBRL, this framework will assist decision-makers in formulating strategies. Nevertheless, this study is limited to identifying gaps and to suggesting new conceptual frameworks based on previous literature and empirical studies. Thus, this paper implies that further empirical research be conducted to validate the suggested integrated model.

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“…In this case, a bibliometric analysis of social finance accounting has been carried out on zakat accounting by (I. Firmansyah & Rahmani, 2022;Hardiansyah et al, 2023;Uyob, 2020). Figure 3.…”

Section: Introductionmentioning

confidence: 99%

Unraveling Islamic Social Finance Accounting Research: Bibliometric Analysis and Systematic Literature Review (Slr)

Lisnaeni,

Handoko,

Lubis

2023

JAKIs

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This study aims to unravel Islamic social finance accounting research. The research method uses bibliometrics and SLR. The data type used is secondary data from 98 articles indexed by Scopus. Data is visualized using VOSViewer. The results show that the research distribution began in 1995. The peak of publication will be in 2021, with 15 publications. The most popular writer is Masruki R. with his 5 articles. The Journal of Islamic Accounting and Business Research is the most productive and popular journal, with 9 published articles and 149 citations. Malaysia is the most productive and most popular country, with 49 articles and 406 citations. The most popular author is Zaid O. A., with 77 citations. The most popular article, which gets 49 citations, written by Yalya H.E., discusses changes in the accounting and accountability of Sultan Sulaiman's waqf in the Ottoman Empire. USIM is the most productive university, with overshadowing 24 writers. While, IIUM is the most popular institution, with 179 citations. The following research directions are based on co-occurrence analysis through networks, density, and overlay visualization, as well as SLR analysis of zakat, infaq /alms accounting focusing on transparency, Sharia compliance, disclosure of socio-economic impact, and Enterprise Resource Planning (ERP). Meanwhile, the theme of waqf accounting focuses on disclosure, transparency, and optimization of Cash Waqf Linked Sukuk (CWLS), as well as opportunities and challenges in waqf reporting practices.

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Current Research in Zakat Accounting Research

Cited by 5 publications

References 24 publications

Perkembangan Penelitian Akuntansi Zakat: Pendekatan Bibliometrik

Perkembangan Penelitian Akuntansi Zakat: Pendekatan Bibliometrik

Financial reporting preparer’s satisfaction and intention to switch to XBRL reporting: A Model

Unraveling Islamic Social Finance Accounting Research: Bibliometric Analysis and Systematic Literature Review (Slr)

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