Vol. 6 No. 1 (2026): ISLAMIC ACCOUNTING JOURNAL

Articles

• The Role of Internal Control on Accountability of Waqf Nazir

  DOI : 10.18326/iaj.v6i1.1-23

  Zulfikar Ali Ahmad, Department of Sharia Accounting, Faculty of Islamic Economics and Business, Universitas Islam Negeri Raden Mas Said Surakarta, Indonesia, Indonesia
  

  1-23

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  Abstract View: 97 pdf Download: 79

• How Can Accounting Conservatism be Implemented? (Study of Infrastructure Sector Companies Listed on ISSI)

  DOI : 10.18326/iaj.v6i1.24-42

  Maulana Zdawan Kholid Saputra, Department of Sharia Accounting, Faculty of Islamic Economics and Business, Universitas Islam Negeri Salatiga, Indonesia, Indonesia
  Nanda Ida Farikhatun Nufus, Department of Sharia Accounting, Faculty of Islamic Economics and Business, Universitas Islam Negeri Salatiga, Indonesia, Indonesia
  Rina Rosia, Department of Sharia Economics, Faculty of Islamic Economics and Business, Universitas Islam Negeri Salatiga, Indonesia, Indonesia
  Abubaccar Baldeh, Department of Accounting, School of Business and Public Administration, University of The Gambia. Gambia , Nigeria
  

  24-42

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  Abstract View: 26 PDF Download: 14

• Adopting Wellbeing Budgeting at the Local Government Level in Malaysia: Lessons from New Zealand and Other Models

  DOI : 10.18326/iaj.v6i1.43-54

  Noor Kaziemah Sariman, Department of Accounting, Faculty of Business Economics and Accountancy, Universiti Malaysia Sabah, Malaysia
  Rozaidy Mahadi, Department of Accounting, Faculty of Business Economics and Accountancy, Universiti Malaysia Sabah, Malaysia
  

  43-54

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  Abstract View: 31 PDF Download: 24

• The Influence of Understanding of Sharia Contracts, Fear of Riba, and Financial Literacy on the Preference for Sharia Financing among Culinary MSMEs in Pangkalpinang City

  DOI : 10.18326/iaj.v6i1.55-70

  Zavela Oktarana, Department of Accounting, Faculty of Economics and Business, Universitas Bangka Belitung, Indonesia
  Savira Aprilia, Department of Accounting, Faculty of Economics and Business, Universitas Bangka Belitung, Indonesia
  Satria Widodo, Department of Accounting, Faculty of Economics and Business, Universitas Bangka Belitung, Indonesia
  Rahil Imainul Aprilian, Department of Accounting, Faculty of Economics and Business, Universitas Bangka Belitung, Indonesia
  

  55-70

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  Abstract View: 22 PDF Download: 9

• Analysis of How ESG Leader Stocks Performed in the 2024 Election Period Using the Sharpe Method

  DOI : 10.18326/iaj.v6i1.71-93

  Renisa Lutfiah Harsono, Department of Accounting, Accounting Study Program, Politeknik Negeri Madiun, Indonesia, Indonesia
  Ulfa Rahmawati, Department of Accounting, Accounting Study Program, Politeknik Negeri Madiun, Indonesia, Indonesia
  Mukti Prasaja, Department of Accounting, Accounting Study Program, Politeknik Negeri Madiun, Indonesia, Indonesia
  

  71-93

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  Abstract View: 23 PDF Download: 6