Focus and Scope

JAKSYA: The Journal of Sharia Accounting is a peer-reviewed international journal that aims to publish high-quality scholarly works focusing on the integration of accounting practices with Islamic principles. The journal welcomes original theoretical and empirical research that contributes to the development of knowledge in accounting and economics from a Sharia perspective.

The scope of JAKSYA includes, but is not limited to, the following areas:

Sharia Accounting: Concepts, frameworks, and practices based on Islamic principles and jurisprudence (fiqh muamalah), including zakat accounting, waqf accounting, and Islamic financial reporting.
Financial and Capital Market Accounting: Studies related to financial reporting, Islamic capital markets, sukuk, and financial statement analysis.
Auditing: Internal and external auditing practices, Sharia-compliant audit frameworks, Islamic ethics in auditing, and assurance services.
Accounting Information Systems: Development and implementation of information systems that support Islamic financial institutions and Sharia-compliant transactions.
Management Accounting: Decision-making tools and performance measurement in organizations aligned with Islamic values.
Taxation: Islamic views on taxation, comparison between conventional taxation and zakat systems, and fiscal policies in Islamic finance.
Public Sector Accounting: Accountability, transparency, and governance in public institutions from an Islamic perspective.
Islamic Economics: Economic thought, policy analysis, and financial inclusion consistent with Islamic teachings.

JAKSYA encourages interdisciplinary approaches and comparative studies that bridge conventional and Islamic accounting practices. The journal is open to contributions from academics, practitioners, regulators, and policy-makers who aim to enrich the discourse on Sharia accounting and Islamic economic development.