Analysis of the Development of Islamic Accounting Research A Systematic Literature Review 2010–2025

Rikza Pelaneta; Alya Raudatul Zanatulloh; Gilang Ramadhan; Abu Rizal Bakrie; Suryandi Putra; Rizma Dwi Futri

Authors

Rikza Pelaneta Universitas Teknologi Sumbawa Author
Alya Raudatul Zanatulloh Universitas Teknologi Sumbawa Author
Gilang Ramadhan Universitas Teknologi Sumbawa Author
Abu Rizal Bakrie Universitas Teknologi Sumbawa Author
Suryandi Putra Universitas Teknologi Sumbawa Author
Rizma Dwi Futri Universitas Teknologi Sumbawa Author

Keywords:

Maqashid Sharia, Sharia Accounting, Sharia Governance, Zakat

Abstract

This study aims to analyze the development of Islamic accounting research during the period 2010–2025 using a Systematic Literature Review (SLR) approach. This approach was used to identify publication trends, key themes, research methods, and the future direction of Islamic accounting development. Data were obtained from 25 relevant national and international scientific journal articles through the Google Scholar, Scopus, and DOAJ databases. The analysis results show a significant increase in Islamic accounting research, especially after 2016, with a focus on zakat, Islamic governance, Islamic financial reporting, and the integration of Islamic principles (maqashid) of Islam. The majority of studies used qualitative methods, while new topics began to move towards the integration of digitalization and sustainability reporting. This study contributes to mapping the development and direction of Islamic accounting research to make it more relevant to the challenges of the modern economy

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