Implementation of Islamic Accounting in Supporting Islamic Economic Principles: A Systematic Literature Review (SLR)

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Principles like usury prohibition and profit and loss sharing underpin the islamic accounting system.
The study analyzed 10 SINTA 1 journals indexed by Scopus to evaluate diverse islamic accounting practices.
Challenges include structural incompatibility with IFRS and low sharia literacy among accountants.
Recommendations include harmonizing AAOIFI and IFRS standards to strengthen islamic accounting practices.

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Systematic review explores islamic accounting practices and challenges in various sectors, suggesting harmonization with sharia standards.

Mahyudin et al. (2025) studied this question.

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Systematic review explores islamic accounting practices and challenges in various sectors, suggesting harmonization with sharia standards.