Focus and Scope
ISAFIR: Islamic Accounting and Finance Review
Focus
ISAFIR: Islamic Accounting and Finance Review is a peer-reviewed scientific journal published by the Department of Accounting, Faculty of Economics and Business Islam (FEBI), Universitas Islam Negeri Alauddin Makassar. The journal encourages scholarly contributions — whether empirical research, conceptual studies, or critical reviews — that explore and expand the boundaries of accounting and finance, particularly those grounded in Islamic values and ethical frameworks.
Scope
Areas of interest include, but are not limited to:
- Sharia Accounting and Islamic Finance — the evolution of accounting concepts, regulatory frameworks, and financial policies from value-based and faith-informed perspectives.
- Financial Accounting — financial reporting practices and standards examined through ethical and Sharia-compliant lenses.
- Public Sector Accounting — budgeting, reporting, and oversight mechanisms in public sector entities, emphasizing justice, efficiency, and public value within socio-religious contexts.
- Management Accounting — financial decision-making and management strategies consistent with Sharia principles and ethical finance.
- Auditing and Corporate Governance — contemporary developments and critical issues in auditing and governance, with attention to integrity, transparency, and accountability.
- Taxation — Islamic taxation, zakat management, and fiscal policy from a faith-informed perspective.
- Accounting Information System — the role of digital systems and internal control structures in enhancing reliability and trust in financial reporting.
- Behavioral Accounting — behavioral dimensions of accounting influenced by ethical norms and spiritual foundations.
- Environmental Accounting — assessment models for financial and non-financial performance aligned with socio-religious and sustainability goals.
