<p><em>Public demand for financial transparency of zakat institutions is getting stronger. The weak quality of financial reports resulted in a distrust of this institution. </em><em>Therefore, a</em><em> framework is needed as a reference in compiling and presenting quality financial reports that meet public expectations. This article aims to propose a financial transparency framework for the Amil Zakat Institution (LAZ) in Indonesia. This </em><em>is</em><em> a descriptive qualitative study with an explanatory approach. </em><em>Furthermore, data</em><em> collection was carried out through studies related to financial transparency of the institution and was complemented by interviews with directors, distribution managers, accounting staff</em><em>,</em><em> and three muzaki of zakat institutions in Central Java. The results concluded that the framework for </em><em>t</em><em>ransparency </em><em>practice </em><em>in the financial statements of zakat institutions comprises three parts, namely the principle of tauhid as a foundation component. Amil zakat professionalism, internal audit, internal control</em><em>,</em><em> and financial accounting standards </em><em>are</em><em> the principal components</em><em>, as well as </em><em>the use of the website as support. The implication of this study </em><em>is</em><em> that the credibility of zakat institutions can be increased by improving the quality of financial r</em><em>eports.</em></p>

Formalitas Fikih dalam Penerapan Akuntansi Syariah Aliran Pragmatis. Penelitian ini bertujuan untuk mengulas unsur fikih dalam akad transaksi-transaksi syariah. Metode yang digunakan adalah deskriptif kualitatif dengan menekankan evaluasi dan kesadaran teknis atas jawaban informan. Hasil penelitian menunjukkan bahwa sebagian akad transaksi syariah belum sepenuhnya menampilkan unsur landasan fikih. Para pelaku akad cenderung mengandalkan akal konvensional yang berorientasi keduniawian tanpa mengindahkan urusan akhirat. Hal ini disebabkan karena akuntansi syariah pragmatis mengutamakan adaptasi akuntansi konvensional, mulai dari konsep dasar sampai bentuk praktik, sehingga belum sesuai dengan nilai-nilai Islam.

This study specifically examines the development of zakat research from the aspects of five bibliometric indicators: (1) current development of zakat research and its distribution; (2) topic areas and themes in zakat research; (3) main contributors of zakat research; (4) current collaboration pattern in zakat studies; and (5) most influential documents in zakat literature. This study conducted a bibliometric analysis of 405 scientific papers on zakat recorded in the Scopus database until 2021. Various tools have been used – Microsoft Excel for frequency analysis, VOSviewer for data visualization, and Harzing’s Publish or Perish for metrics and citation analysis. This study finds that the number of zakat literature has increased significantly and consistently over the last ten years. The fields of Social Science, Business, Management, Accounting, Economics, and Finance are areas where zakat literature often appears in and is based in countries in the US, Europe and Asia. English is used in most zakat literature, along with several other languages like Malay, Arabic, German, Indonesian, Slovak, and Turkish. Research results also indicate that the zakat literature is mainly found in the subject areas of economics, finance, management, and accounting. The use of keywords such as zakat, Malaysia, zakat institution, poverty alleviation, zakat distribution, zakat management, social welfare, education, efficiency, and human are widespread. This study also found that Malaysia, Indonesia, America, Saudi Arabia, and Britain have become the five countries that have played a major role in creating collaborative zakat research. The findings of this study provide important implications for improving the practice and reach of zakat globally.

This study focuses on bibliometric indicators of Islamic accounting research development, such as trends in Islamic accounting research and its distribution, topics and themes in Islamic accounting research, significant contributors to Islamic accounting research, the pattern of collaboration in Islamic accounting research, and the most significant texts in the Islamic accounting literature. Four hundred eighty-three pieces of scientific literature were entered into the Scopus database for bibliometric analysis on January 10, 2022. Various programs were used to analyze frequency, metrics, and citations, including Microsoft Excel, VOS viewer, and Harzing's Publish or Perish. Over the last ten years, Islamic accounting publications have grown significantly and steadily. Islamic accounting literature is based in Asia, Europe, America, and the Middle East, and it can be found in social science, business, management, accounting, economics, and finance. With a few exceptions in Malaysian, Arabic, German, Indonesian, Slovak, and Turkish, the majority of Islamic accounting literature is written in English. The study also discovered that terms like Islamic bank, banking, Islamic performance, Islamic accounting standards, and Islamic finance are commonly used. The seven countries that contributed the most to the development of scholarly collaborations in Islamic accounting were Malaysia, Indonesia, the United States, Saudi Arabia, the United Kingdom, Pakistan, and Australia. This is critical in assisting academics in making recommendations for future study in the field of Islamic accounting.

Corporate governance becomes an interesting discussion when financial crisis occurs caused by financial scandals in 1980. Since then, many corporate governance concepts have emerged, including the concept of Islamic corporate governance (ICG). However, ICG research is still limited to the discussion of methodology development science. This study attempts to explain the development model of Islamic corporate governance theory by using the literature review method. The result of this study indicates that the development model of Islamic corporate governance theory can use a non-modification model that comes from the teachings of Islam and non-modification model that combines various sources.