IQRAR: Jurnal Akuntansi, Manajemen & Ekonomi Syariah

The Development of Islamic Accounting Standards in Vietnam: Challenges and Opportunities for Harmonization

2025-09-18T20:03:15+07:00

The development of Islamic accounting standards has gained global attention alongside the growth of Islamic economics, including in Vietnam, where Muslims represent a minority population. This study aims to analyze the challenges and opportunities in developing Islamic accounting standards in Vietnam and to examine the potential for harmonization with international frameworks such as AAOIFI. A qualitative method with a descriptive-analytical approach was employed, drawing on literature reviews, policy documents, and comparative studies of countries with more advanced Islamic accounting systems. The findings reveal that the main barriers involve regulatory gaps, institutional capacity, and human resource limitations, yet substantial opportunities exist through ASEAN regional integration, the expansion of the halal industry, and increasing cross-border investments. The study implies the need for policy reforms, institutional strengthening, and international cooperation to accelerate the adoption of Islamic accounting standards in Vietnam

Islamic Banking and Economic Integration in Thailand: Opportunities and Challenges in a Minority-Muslim Context

2025-09-21T19:13:50+07:00

The development of Islamic banking in Thailand presents unique dynamics within a minority-Muslim context. This study aims to examine the opportunities and challenges of Islamic banking in Thailand, particularly in relation to regional economic integration and financial inclusion of Muslim communities. The research employed a qualitative descriptive method through literature review, policy analysis, and comparative study with Islamic banking practices in other ASEAN countries. The findings reveal that Islamic banking in Thailand faces constraints such as limited regulatory frameworks, low financial literacy, and a shortage of trained professionals, yet opportunities exist through ASEAN integration, digital innovation, and sustainable policy support. The implications highlight the need for stronger regulations, institutional capacity building, and regional cooperation to position Islamic banking as an inclusive instrument within the national financial system

Strategic Management Practices in Islamic Higher Education Institutions: Strengthening Organizational Governance and Academic Quality

2025-09-21T19:35:58+07:00

The background of this study stems from the need for Islamic higher education institutions to strengthen organizational governance and academic quality amidst globalization and digital transformation. The purpose of this research is to analyze strategic management practices in Islamic universities with particular emphasis on integrating Islamic values into governance and quality assurance. The research method employed a qualitative approach with a descriptive-analytical design through in-depth interviews, document review, and thematic analysis to obtain a comprehensive understanding. The findings reveal that strategic planning aligned with accountable governance principles and quality assurance mechanisms enhances academic quality and institutional legitimacy. The implication of this study highlights the necessity of harmonizing modern management practices with Islamic values to achieve sustainability and excellence in Islamic higher education

Implementation of Artificial Intelligence in Zakat Management: A Predictive Management Model for Empowering Mustahik in Digitally Disadvantaged Cities

2025-09-21T20:14:33+07:00

The use of Artificial Intelligence (AI) in zakat management has become a strategic issue in optimizing distribution and empowering mustahik in the digital era. The purpose of this study is to analyze the implementation of AI in zakat management by developing a predictive management model relevant to digitally disadvantaged cities. This research employs a qualitative approach with a descriptive-analytical design through a systematic literature review of international articles, global institutional reports, and case studies of zakat organizations adopting digital innovation. The findings indicate that AI implementation can enhance efficiency, transparency, and distribution accuracy while simultaneously confronting challenges related to infrastructure, digital literacy, and cultural acceptance. The implication of this study highlights that an AI-based predictive model can transform zakat from short-term relief into a sustainable empowerment instrument consistent with the Islamic value of justice

Halal Animal Slaughter in the Era of Industrialization and Global Trade: Between Sharia Compliance and Food Safety Standards

2025-09-21T20:11:20+07:00

The halal integrity of animal slaughter has become a critical issue in the era of industrialization and global trade, particularly as traditional practices confront mechanization, food safety standards, and international supply chains. This study aims to analyze the balance between Sharia compliance and food safety standards within the context of halal slaughter. A qualitative literature review approach was employed by examining scholarly articles, books, and international documents from reputable databases. The findings reveal that industrialization presents challenges to ritual authenticity, halal certification harmonization, and consumer demands for transparency and animal welfare. The implication is that halal slaughter can be positioned not only as a religious obligation but also as a framework for ethical and sustainable food governance in global markets