https://ejournal.uinsalatiga.ac.id/index.php/iaj <div class="row card-panel lighten-5 identitas"> <div class="col col-sm-12 col-md-4 col-lg-3"><img src="https://febi.uinsalatiga.ac.id/wp-content/uploads/iaj/coveriaj.jpg?_t=1757492056" /></div> <div class="col col-sm-12 col-md-8 col-lg-9"> <table class="rajawalitable" style="border-collapse: collapse; width: 100%; height: 324px;"> <tbody> <tr style="height: 27px;"> <th style="height: 27px; width: 24.7019%;">Journal title</th> <td style="height: 27px; width: 75.1278%;"><strong><a href="https://portal.issn.org/resource/ISSN/2808-8093" target="_blank" rel="noopener">IAJ : Islamic Accounting Journal</a></strong></td> </tr> <tr style="height: 27px;"> <th style="height: 27px; width: 24.7019%;">Initials</th> <td style="height: 27px; width: 75.1278%;">IAJ</td> </tr> <tr style="height: 27px;"> <th style="height: 27px; width: 24.7019%;">Abbreviation</th> <td style="height: 27px; width: 75.1278%;">IAJ</td> </tr> <tr style="height: 27px;"> <th style="height: 27px; width: 24.7019%;">Language</th> <td style="height: 27px; width: 75.1278%;">English</td> </tr> <tr style="height: 27px;"> <th style="height: 27px; width: 24.7019%;">Management Style</th> <td style="height: 27px; width: 75.1278%;">Open Access</td> </tr> <tr style="height: 27px;"> <th style="height: 27px; width: 24.7019%;">Subject Areas</th> <td style="height: 27px; width: 75.1278%;">accounting, auditing, tax, financial management, corporate governance, sustainability, social reporting, accounting system information, etc.</td> </tr> <tr style="height: 27px;"> <th style="height: 27px; width: 24.7019%;">Frequency</th> <td style="height: 27px; width: 75.1278%;">2 issues per year (June and December)</td> </tr> <tr style="height: 27px;"> <th style="height: 27px; width: 24.7019%;">DOI Prefix </th> <td style="height: 27px; width: 75.1278%;"><a href="https://doi.org/10.18326/iaj">10.18326/iaj</a></td> </tr> <tr style="height: 27px;"> <th style="height: 27px; width: 24.7019%;">ISSN</th> <td style="height: 27px; width: 75.1278%;"><a title="p-issn" href="https://portal.issn.org/resource/ISSN/2808-8093" target="_blank" rel="noopener"><strong>2808-8093</strong></a> (online)</td> </tr> <tr style="height: 27px;"> <th style="height: 27px; width: 24.7019%;">Publisher</th> <td style="height: 27px; width: 75.1278%;">Faculty of Islamic Economics and Business (FEBI), State Islamic University (UIN) of Salatiga, Central Java, Indonesia</td> </tr> <tr style="height: 27px;"> <th style="height: 27px; width: 24.7019%;">Editor-in-Chief</th> <td style="height: 27px; width: 75.1278%;"><strong>Ananda Setiawan, M. Ak. </strong> <a class="tooltipped" href="https://www.scopus.com/authid/detail.uri?authorId=57218902315" target="_blank" rel="noopener" data-position="top" data-tooltip="SCOPUS ID"><img src="https://journal.walisongo.ac.id/public/site/images/inzacky/scopus.png" alt="Scopus Dr. Fetria Eka Yudiana, M.Si" width="14" height="14" /></a> <a class="tooltipped" href="https://scholar.google.com/citations?user=Jhbo29YAAAAJ&amp;hl=id" target="_blank" rel="noopener" data-position="top" data-tooltip="Google Scholar"><img src="https://journal.walisongo.ac.id/public/site/images/inzacky/gs.png" alt="Google Dr. Fetria Eka Yudiana, M.Si" width="14" height="14" /></a> <a class="tooltipped" href="https://sinta.kemdiktisaintek.go.id/authors/profile/6778374" target="_blank" rel="noopener" data-position="top" data-tooltip="Sinta ID"><img src="https://journal.walisongo.ac.id/public/site/images/inzacky/sinta3.png" alt="Sinta ID Dr. Fetria Eka Yudiana, M.Si" width="14" height="14" /></a> </td> </tr> <tr style="height: 27px;"> <th style="height: 27px; width: 24.7019%;">Citation Analysis</th> <td style="height: 27px; width: 75.1278%;"><a href="#" target="_blank" rel="noopener">Google Scholar</a> </td> </tr> </tbody> </table> </div> </div> <p>Islamic Accounting Journal with the registered number<strong> </strong><a title="p-issn" href="https://portal.issn.org/resource/ISSN/2808-8093" target="_blank" rel="noopener"><strong>e-ISSN 2808-8093</strong></a> (Online), is a single blend peer-reviewed journal published two times a year (every June and December) by the Faculty of Islamic Economics and Business, UIN Salatiga.</p> <p>Islamic Accounting Journal is intended to be the journal for publishing articles on either the concept/thought or the results of the field research on Islamic Accounting. The journal invites manuscripts in the various topics include, but are not limited to, accounting, auditing, tax, financial management, corporate governance, sustainability, social reporting, accounting system information, etc.</p> <div> </div> UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA en-US Islamic Accounting Journal 2808-8093 https://ejournal.uinsalatiga.ac.id/index.php/iaj/article/view/5382 <p style="font-weight: 400;"><strong>Objective &amp; object:</strong>&nbsp;This study examined the role of digital technology in enhancing financial transparency of Micro, Small, and Medium Enterprises based on Islamic values in Indonesia during 2024.</p> <p style="font-weight: 400;"><strong>Methods:</strong>&nbsp;An exploratory qualitative approach was employed through semi-structured interviews with six MSME owners from various sectors. Data were collected regarding their experiences with digital financial management and Islamic principles implementation, then analyzed thematically to identify patterns and challenges.</p> <p style="font-weight: 400;"><strong>Results &amp; Conclusions:</strong>&nbsp;All respondents had adopted digital technologies ranging from basic spreadsheets to integrated applications, with sophistication levels correlating to business scale. Strong awareness of Islamic principles including honesty, trustworthiness, justice, and prohibition of usury was demonstrated, with three respondents reporting instances where they sacrificed profits to maintain compliance. Main challenges identified included limited digital literacy, high implementation costs, data security concerns, and scarcity of compliant technological solutions. Digital technology significantly enhanced financial transparency through automated recording, real-time reporting, and improved accountability.</p> <p style="font-weight: 400;"><strong>Limitations:</strong>&nbsp;The study was limited to six MSMEs in Indonesia, potentially affecting generalizability across different contexts and larger sample sizes.</p> <p style="font-weight: 400;"><strong>Implications:</strong>&nbsp;Findings suggest practical need for government support in developing affordable Islamic financial platforms and providing faith-based digital training. Future research should explore larger samples and specific technological solutions for Islamic compliance.</p> <p style="font-weight: 400;"><strong>Keywords:</strong>&nbsp;Digital transformation, financial transparency, Islamic values, MSME, Sharia compliance</p> Isna Ayulestari Hana Dhayan Copyright (c) 2025 Islamic Accounting Journal 2026-01-19 2026-01-19 5 2 107 123 10.18326/iaj.v5i2.107-123