August 19, 2024Journal Of Business Finance and Economics (JBFE)0 citationsOpen Access

The Urgency Of Implementing Sharia Accounting In Sharia Financial Institutions In The Indonesian Context: Bibliometric Analysis

APAprielle Ego PashaSunan Kalijaga State Islamic University Yogyakarta SSSugianto SugiantoUniversitas Muhammadiyah Cirebon

Key Points

Quality financial reports are crucial, enabling transparency and better decision-making within sharia banks.
107 published articles on sharia accounting from 2001 to 2023 reveal eight distinct research clusters and 58 themes.
Utilizing bibliometric analysis, secondary data from the Garuda portal was processed with VOSviewer software for detailed insights on trends and topics in sharia accounting practices in Indonesia over a decade period. The findings underscore the importance of adopting sharia accounting methodologies for enhanced financial governance and compliance in sharia financial institutions.

Abstract

Sharia accounting has an important role in a sharia bank to help record financial reports. through recording financial reports will help produce quality, ideal and transparent financial report information. This research aims to determine the mapping of sharia accounting research on Sharia Financial Institutions in Indonesia from 2013 to 2023 and find out the importance of implementing sharia accounting in Sharia Financial Institutions. The approach used is quantitative with bibliometric analysis methods. The data source used is secondary data from the Garuda portal (Garba Reference Digital) and analyzed using VOSviewer software. The research results show that the number of scientific article publications on the application of sharia accounting in sharia financial institutions from 2001 to 2023 was 107 articles divided into 8 clusters and 58 topics.

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