{"id":"https://openalex.org/W7155073746","doi":"https://doi.org/10.46576/wjs.v5i2.8272","title":"ACCOUNTING FOR ISLAMIC SOCIAL FINANCE AND INCLUSIVE GROWTH IN INDONESIA","display_name":"ACCOUNTING FOR ISLAMIC SOCIAL FINANCE AND INCLUSIVE GROWTH IN INDONESIA","publication_year":2026,"publication_date":"2026-04-01","ids":{"openalex":"https://openalex.org/W7155073746","doi":"https://doi.org/10.46576/wjs.v5i2.8272"},"language":"en","primary_location":{"id":"doi:10.46576/wjs.v5i2.8272","doi":"https://doi.org/10.46576/wjs.v5i2.8272","is_oa":true,"landing_page_url":"https://doi.org/10.46576/wjs.v5i2.8272","pdf_url":"https://jurnal.dharmawangsa.ac.id/index.php/worksheet/article/download/8272/pdf","source":{"id":"https://openalex.org/S4210202909","display_name":"Worksheet Jurnal Akuntansi","issn_l":"2808-8557","issn":["2808-8557","2808-8573"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210119457","host_organization_name":"Universitas Dharmawangsa","host_organization_lineage":["https://openalex.org/I4210119457"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Worksheet : Jurnal Akuntansi","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W7155073746"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.dharmawangsa.ac.id/index.php/worksheet/article/download/8272/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5091723754","display_name":"Muhammad Putra Aprullah","orcid":"https://orcid.org/0009-0001-0294-0405","observed_orcids":["https://orcid.org/0009-0001-0294-0405"]},"institutions":[{"id":"https://openalex.org/I187494767","display_name":"Universitas Syiah Kuala","ror":"https://ror.org/05v4dza81","country_code":"ID","type":"education","lineage":["https://openalex.org/I187494767"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Putra Aprullah","raw_affiliation_strings":["Universitas Syiah Kuala"],"raw_orcid":"https://orcid.org/0009-0001-0294-0405","affiliations":[{"raw_affiliation_string":"Universitas Syiah Kuala","institution_ids":["https://openalex.org/I187494767"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5063071839","display_name":"Raida Fuadi","orcid":"https://orcid.org/0009-0003-4852-5711","observed_orcids":["https://orcid.org/0009-0003-4852-5711"]},"institutions":[{"id":"https://openalex.org/I187494767","display_name":"Universitas Syiah Kuala","ror":"https://ror.org/05v4dza81","country_code":"ID","type":"education","lineage":["https://openalex.org/I187494767"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Raida Fuadi","raw_affiliation_strings":["Universitas Syiah Kuala"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Syiah Kuala","institution_ids":["https://openalex.org/I187494767"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5014204114","display_name":"Rita Meutia","orcid":"https://orcid.org/0009-0002-8447-4010","observed_orcids":["https://orcid.org/0009-0002-8447-4010","https://orcid.org/0000-0002-7621-8204"]},"institutions":[{"id":"https://openalex.org/I187494767","display_name":"Universitas Syiah Kuala","ror":"https://ror.org/05v4dza81","country_code":"ID","type":"education","lineage":["https://openalex.org/I187494767"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rita Meutia","raw_affiliation_strings":["Universitas Syiah Kuala"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Syiah Kuala","institution_ids":["https://openalex.org/I187494767"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5124888237","display_name":"Indrayani Indrayani","orcid":"https://orcid.org/0009-0006-5552-4081","observed_orcids":["https://orcid.org/0009-0006-5552-4081"]},"institutions":[{"id":"https://openalex.org/I3130850664","display_name":"Malikussaleh University","ror":"https://ror.org/03c21xx79","country_code":"ID","type":"education","lineage":["https://openalex.org/I3130850664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Indrayani Indrayani","raw_affiliation_strings":["Universitas Malikussaleh"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Malikussaleh","institution_ids":["https://openalex.org/I3130850664"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5080383358","display_name":"Muhammad Sayuthi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3130850664","display_name":"Malikussaleh University","ror":"https://ror.org/03c21xx79","country_code":"ID","type":"education","lineage":["https://openalex.org/I3130850664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Sayuthi","raw_affiliation_strings":["Universitas Malikussaleh"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Malikussaleh","institution_ids":["https://openalex.org/I3130850664"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5107817217","display_name":"Agus Adria","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I187494767","display_name":"Universitas Syiah Kuala","ror":"https://ror.org/05v4dza81","country_code":"ID","type":"education","lineage":["https://openalex.org/I187494767"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Agus Adria","raw_affiliation_strings":["Universitas Syiah Kuala"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Syiah Kuala","institution_ids":["https://openalex.org/I187494767"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5124880807","display_name":"Salsabilla Julnadi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405254668","display_name":"Politeknik Negeri Lhokseumawe","ror":"https://ror.org/023p80x55","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405254668"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Salsabilla Julnadi","raw_affiliation_strings":["Politeknik Negeri Lhokseumawe"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Negeri Lhokseumawe","institution_ids":["https://openalex.org/I4405254668"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5032164491","display_name":"Zahara Zahara","orcid":"https://orcid.org/0000-0003-4095-299X","observed_orcids":["https://orcid.org/0000-0003-4095-299X"]},"institutions":[{"id":"https://openalex.org/I4210106955","display_name":"Universitas Almuslim","ror":"https://ror.org/02f49t952","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210106955"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Zahara Zahara","raw_affiliation_strings":["Universitas Almuslim"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Almuslim","institution_ids":["https://openalex.org/I4210106955"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.9544,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.90611966,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"5","issue":"2","first_page":"522","last_page":"532"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13456","display_name":"Religion, Society, and Development","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/islamic-social-finance","display_name":"Islamic social finance","score":0.9710000157356262},{"id":"https://openalex.org/keywords/zakat","display_name":"zakat","score":0.9200000166893005},{"id":"https://openalex.org/keywords/waqf","display_name":"waqf","score":0.871999979019165},{"id":"https://openalex.org/keywords/inclusive-growth","display_name":"inclusive growth","score":0.7590000033378601},{"id":"https://openalex.org/keywords/poverty-reduction","display_name":"poverty reduction","score":0.9480000138282776},{"id":"https://openalex.org/keywords/social-protection","display_name":"social protection","score":0.593999981880188},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.5979999899864197},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.6169999837875366},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.5199999809265137},{"id":"https://openalex.org/keywords/islamic-accounting","display_name":"Islamic accounting","score":0.4869999885559082},{"id":"https://openalex.org/keywords/middle-income-trap","display_name":"middle-income trap","score":0.718999981880188},{"id":"https://openalex.org/keywords/golden-indonesia-2045","display_name":"Golden Indonesia 2045","score":0.8240000009536743},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.42899999022483826}],"concepts":[{"id":"https://openalex.org/C189326681","wikidata":"https://www.wikidata.org/wiki/Q10294","display_name":"Poverty","level":2,"score":0.5615000128746033},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5608999729156494},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5364999771118164},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.48350000381469727},{"id":"https://openalex.org/C2777344480","wikidata":"https://www.wikidata.org/wiki/Q815509","display_name":"Waqf","level":3,"score":0.4629000127315521},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.4377000033855438},{"id":"https://openalex.org/C2776615708","wikidata":"https://www.wikidata.org/wiki/Q17121563","display_name":"Inclusive growth","level":3,"score":0.4271000027656555},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3986000120639801},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.39340001344680786},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.3855000138282776},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.3675000071525574},{"id":"https://openalex.org/C2780526558","wikidata":"https://www.wikidata.org/wiki/Q1345314","display_name":"Good governance","level":3,"score":0.3644999861717224},{"id":"https://openalex.org/C47768531","wikidata":"https://www.wikidata.org/wiki/Q1127188","display_name":"Development economics","level":1,"score":0.36320000886917114},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.35740000009536743},{"id":"https://openalex.org/C45555294","wikidata":"https://www.wikidata.org/wiki/Q28113351","display_name":"Inequality","level":2,"score":0.35679998993873596},{"id":"https://openalex.org/C2992104146","wikidata":"https://www.wikidata.org/wiki/Q1824165","display_name":"Poverty reduction","level":3,"score":0.35530000925064087},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3472999930381775},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.33489999175071716},{"id":"https://openalex.org/C2777433830","wikidata":"https://www.wikidata.org/wiki/Q7551332","display_name":"Social protection","level":2,"score":0.3149999976158142},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.3142000138759613},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.3109000027179718},{"id":"https://openalex.org/C513380476","wikidata":"https://www.wikidata.org/wiki/Q5055020","display_name":"Economic inequality","level":3,"score":0.30790001153945923},{"id":"https://openalex.org/C165148211","wikidata":"https://www.wikidata.org/wiki/Q5431887","display_name":"Social inequality","level":3,"score":0.30660000443458557},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.3034000098705292},{"id":"https://openalex.org/C2780082420","wikidata":"https://www.wikidata.org/wiki/Q4672483","display_name":"Access to finance","level":2,"score":0.2985000014305115},{"id":"https://openalex.org/C191654821","wikidata":"https://www.wikidata.org/wiki/Q247506","display_name":"Financial instrument","level":2,"score":0.2957000136375427},{"id":"https://openalex.org/C150577722","wikidata":"https://www.wikidata.org/wiki/Q2990825","display_name":"Social accounting","level":3,"score":0.2777000069618225},{"id":"https://openalex.org/C28129649","wikidata":"https://www.wikidata.org/wiki/Q926217","display_name":"Microfinance","level":2,"score":0.2727999985218048},{"id":"https://openalex.org/C2778755073","wikidata":"https://www.wikidata.org/wiki/Q10858537","display_name":"Scale (ratio)","level":2,"score":0.2687999904155731},{"id":"https://openalex.org/C2778502840","wikidata":"https://www.wikidata.org/wiki/Q16669466","display_name":"Cash transfers","level":3,"score":0.2630000114440918},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.2578999996185303},{"id":"https://openalex.org/C524878704","wikidata":"https://www.wikidata.org/wiki/Q187021","display_name":"Fiscal policy","level":2,"score":0.2556999921798706}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.46576/wjs.v5i2.8272","doi":"https://doi.org/10.46576/wjs.v5i2.8272","is_oa":true,"landing_page_url":"https://doi.org/10.46576/wjs.v5i2.8272","pdf_url":"https://jurnal.dharmawangsa.ac.id/index.php/worksheet/article/download/8272/pdf","source":{"id":"https://openalex.org/S4210202909","display_name":"Worksheet Jurnal Akuntansi","issn_l":"2808-8557","issn":["2808-8557","2808-8573"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210119457","host_organization_name":"Universitas Dharmawangsa","host_organization_lineage":["https://openalex.org/I4210119457"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Worksheet : Jurnal Akuntansi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.46576/wjs.v5i2.8272","doi":"https://doi.org/10.46576/wjs.v5i2.8272","is_oa":true,"landing_page_url":"https://doi.org/10.46576/wjs.v5i2.8272","pdf_url":"https://jurnal.dharmawangsa.ac.id/index.php/worksheet/article/download/8272/pdf","source":{"id":"https://openalex.org/S4210202909","display_name":"Worksheet Jurnal Akuntansi","issn_l":"2808-8557","issn":["2808-8557","2808-8573"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210119457","host_organization_name":"Universitas Dharmawangsa","host_organization_lineage":["https://openalex.org/I4210119457"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Worksheet : Jurnal Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/1","score":0.8928999900817871,"display_name":"No poverty"},{"id":"https://metadata.un.org/sdg/10","score":0.7390999794006348,"display_name":"Reduced inequalities"}],"study_designs":[{"id":"https://openalex.org/study-designs/systematic-review","display_name":"Systematic Review"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7155073746.pdf","grobid_xml":"https://content.openalex.org/works/W7155073746.grobid-xml"},"referenced_works_count":10,"referenced_works":["https://openalex.org/W3001248758","https://openalex.org/W3044960675","https://openalex.org/W3158887287","https://openalex.org/W4286485261","https://openalex.org/W4295269049","https://openalex.org/W4363673941","https://openalex.org/W4382651933","https://openalex.org/W4406378630","https://openalex.org/W6941569004","https://openalex.org/W7127410428"],"related_works":["https://openalex.org/W7163819943","https://openalex.org/W7219608267","https://openalex.org/W4363673941","https://openalex.org/W7171877667","https://openalex.org/W4407935374","https://openalex.org/W7216324720","https://openalex.org/W7202072100","https://openalex.org/W7117304083","https://openalex.org/W7220596000","https://openalex.org/W7138999973"],"abstract_inverted_index":{"Indonesia":[0,230],"faces":[1],"multidimensional":[2],"challenges":[3],"in":[4,55,95],"escaping":[5],"the":[6,47,56,78,101,114,129,176,218,224],"middle-income":[7],"trap":[8],"and":[9,52,86,92,108,152,167,187,222],"attaining":[10],"high-income":[11],"status":[12],"by":[13,160],"2045.":[14],"Although":[15],"economic":[16],"growth":[17,37],"has":[18,30,38],"been":[19,40],"relatively":[20],"stable":[21],"(averaging":[22],"4.9%":[23],"from":[24],"2000":[25],"to":[26,46,63,126,175],"2022),":[27],"poverty":[28,88],"reduction":[29],"plateaued":[31],"at":[32],"around":[33],"10%,":[34],"indicating":[35],"that":[36,113,144,171,196,212],"not":[39,201],"sufficiently":[41],"inclusive.":[42],"In":[43,134],"parallel,":[44],"Indonesia\u2014home":[45],"world\u2019s":[48],"largest":[49],"Muslim":[50],"population":[51],"ranked":[53],"first":[54],"2021":[57],"World":[58],"Giving":[59],"Index\u2014has":[60],"substantial":[61],"potential":[62,118],"scale":[64],"Islamic":[65],"Social":[66],"Finance":[67],"(ISF).Using":[68],"a":[69,139],"Systematic":[70],"Literature":[71],"Review":[72],"(SLR),":[73],"this":[74],"article":[75],"critically":[76],"examines":[77],"strategic":[79],"role":[80],"of":[81,104,119,128,178,226],"key":[82],"ISF":[83,156,191,197],"instruments\u2014zakat,":[84],"infaq/sadaqah,":[85],"waqf\u2014in":[87],"alleviation,":[89],"inequality":[90],"reduction,":[91],"inclusive":[93],"development":[94],"Indonesia,":[96],"with":[97],"particular":[98],"emphasis":[99],"on":[100],"accounting":[102],"dimensions":[103],"recognition,":[105],"measurement,":[106],"reporting,":[107,180],"accountability.":[109],"The":[110],"review":[111],"indicates":[112],"estimated":[115],"national":[116],"zakat":[117],"IDR":[120],"327":[121],"trillion":[122],"could":[123],"finance":[124],"up":[125],"76%":[127],"government\u2019s":[130],"social":[131,141,219],"protection":[132,220],"budget.":[133],"addition,":[135],"cash":[136],"waqf":[137],"provides":[138],"sustainable":[140],"investment":[142],"model":[143],"can":[145],"support":[146],"long-term":[147],"funding":[148],"for":[149],"education,":[150],"health,":[151],"MSME":[153],"empowerment.":[154],"However,":[155],"optimization":[157],"remains":[158],"constrained":[159],"low":[161],"literacy,":[162],"fragmented":[163],"governance,":[164],"limited":[165],"transparency,":[166],"weak":[168],"policy":[169],"integration\u2014issues":[170],"are":[172],"closely":[173],"linked":[174],"quality":[177],"financial":[179],"disclosure":[181],"practices,":[182],"internal":[183],"control":[184],"systems,":[185],"audit/assurance,":[186],"governance":[188],"mechanisms":[189],"within":[190],"institutions.":[192],"This":[193],"study":[194],"concludes":[195],"should":[198],"be":[199],"positioned":[200],"merely":[202],"as":[203,206],"philanthropy,":[204],"but":[205],"an":[207,227],"accountable,":[208],"measurable":[209],"socio-economic":[210],"instrument":[211],"complements":[213],"public":[214],"fiscal":[215],"policy,":[216],"strengthens":[217],"architecture,":[221],"supports":[223],"achievement":[225],"equitable":[228],"\u201cGolden":[229],"2045.\u201d":[231]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-04-22T00:00:00"}
