UNRAVELING ISLAMIC SOCIAL FINANCE ACCOUNTING RESEARCH: BIBLIOMETRIC ANALYSIS AND SYSTEMATIC LITERATURE REVIEW (SLR)

Abstract

This study aims to unravel Islamic social finance accounting research. The research method uses bibliometrics and SLR. The data type used is secondary data from 98 articles indexed by Scopus. Data is visualized using VOSViewer. The results show that the research distribution began in 1995. The peak of publication will be in 2021, with 15 publications. The most popular writer is Masruki R. with his 5 articles. The Journal of Islamic Accounting and Business Research is the most productive and popular journal, with 9 published articles and 149 citations. Malaysia is the most productive and most popular country, with 49 articles and 406 citations. The most popular author is Zaid O. A., with 77 citations. The most popular article, which gets 49 citations, written by Yalya H.E., discusses changes in the accounting and accountability of Sultan Sulaiman's waqf in the Ottoman Empire. USIM is the most productive university, with overshadowing 24 writers. While, IIUM is the most popular institution, with 179 citations. The following research directions are based on co-occurrence analysis through networks, density, and overlay visualization, as well as SLR analysis of zakat, infaq /alms accounting focusing on transparency, Sharia compliance, disclosure of socio-economic impact, and Enterprise Resource Planning (ERP). Meanwhile, the theme of waqf accounting focuses on disclosure, transparency, and optimization of Cash Waqf Linked Sukuk (CWLS), as well as opportunities and challenges in waqf reporting practices.