Focus and Scope

HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah is a peer-reviewed academic journal that publishes original research articles, conceptual studies, and practical analyses in the field of Islamic accounting and financial reporting. The journal aims to advance scholarly and professional understanding of accounting practices within Islamic financial institutions, emphasizing integrity, transparency, accountability, and compliance with Sharia principles and maqāṣid al-sharī‘ah.

The journal seeks to serve as a platform for the dissemination of knowledge and innovation in Sharia-based financial reporting, auditing, governance, and accounting education, bridging the gap between theory, research, and professional application in Islamic financial institutions.

Scope

Areas of interest include, but are not limited to:

  • Accounting and financial reporting in Islamic financial institutions

  • Sharia auditing and governance systems

  • Zakat, infak, sadaqah, and waqf (ZISWAF) accounting

  • Islamic accounting standards and regulatory frameworks

  • Accounting information systems for Islamic financial management

  • Ethical and spiritual dimensions in Islamic accounting practices

  • Financial disclosure and transparency in Islamic organizations

  • Islamic microfinance and cooperative accounting

  • Digital innovation and financial technology (FinTech) in Islamic finance

  • Integration of Sharia values in accounting education and practice

The journal welcomes submissions from academics, researchers, practitioners, and policymakers with interests in the development of Islamic accounting and governance practices at both national and global levels.