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Keywords: Indonesia
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Journal Articles
Rooting neoliberalism into Indonesian Islamic financial institutions through international financial reporting standardisation
Available to Purchase
Journal of Financial Reporting and Accounting (2026) 24 (2): 578–606.
Published: 30 June 2025
...Murniati Mukhlisin; Mohammad Hudaib Purpose This paper aims to explore how neoliberal ideology is rooted in Indonesian infrastructural powers through the process of international financial reporting standardisation and the forces that divert Islamic Financial Institutions (IFIs) in Indonesia from...
Journal Articles
Expanding financial inclusion in Indonesia through Takaful: opportunities, challenges and sustainability
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Journal of Financial Reporting and Accounting (2025) 23 (6): 2738–2757.
Published: 11 September 2023
...Salah Alhammadi Purpose This study aims to investigate the relationship between financial inclusion and sustainable economic development in Indonesia by exploring the potential impact of Takaful. Specifically, the study seeks to examine the feasibility of leveraging Takaful as a means to foster...
Journal Articles
Eyeballing internal auditors’ and the firms’ intention to adopt Metaverse technologies: case study in Indonesia
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Journal of Financial Reporting and Accounting (2024) 22 (2): 350–365.
Published: 20 July 2023
...Saarce Elsye Hatane; Livia Sondak; Josua Tarigan; Hendri Kwistianus; Sany Sany Purpose This paper aims to give broad insights into what components can significantly influence the adoption of Metaverse from the perspective of internal auditors and their firms in Indonesia. Design/methodology...
Journal Articles
Gender diversity and financial performance of Islamic banks
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Journal of Financial Reporting and Accounting (2021) 19 (3): 412–433.
Published: 11 November 2020
...Huthayfa Nabeel Jabari; Rusnah Muhamad Purpose The purpose of this paper is to examine the influence of gender diversity among the board of directors (BOD) and Shariah supervisory board (SSB) members on the financial performance of Islamic banks in Indonesia and Malaysia. Design/methodology...
