JOURNAL OF INFORMATICS.
EDUCATION AND MANAGEMENT (JIEM)
Vol 8 No 1 .
: September 2025 - February 2026, pp.
ISSN: 2716-0696.
DOI: 10.
61992/jiem.
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Financial Accountability Grounded in Sharia Values: An Integrative Accounting and English Literacy Perspective within Islamic Economics Zalikha 1*.
Fajrinur 1.
Farhan Zikry 1 Article Info Article history:
Received January 16 , 2026 Revised January 26 , 2026 Accepted January 26, 2026 Keywords:
Financial Accountability.
Sharia Values.
Accounting.
English Literacy.
Islamic
Economics Universitas Islam Kebangsaan Indonesia
ABSTRACT
This study examines financial accountability grounded in sharia values from an integrative perspective of accounting and English literacy within the framework of Islamic economics.
Financial accountability in Islamic institutions is not merely a technical and administrative obligation, but also a moral and spiritual responsibility rooted in sharia principles such as amanah .
Aoadl .
, and maslahah .
ublic interes.
This research employs a qualitative normative approach through library research, analyzing classical and contemporary Islamic economic law sources, accounting literature, and studies on financial literacy and English language use in economic and accounting contexts.
The analysis focuses on conceptual foundations, accountability mechanisms, and the role of English literacy in supporting transparent and globally oriented financial communication in Islamic economic The findings indicate that sharia-based financial accountability is constructed through the integration of three interrelated dimensions: accounting accountability, legalAe ethical accountability, and communicative accountability supported by English literacy.
English literacy plays a strategic role in enhancing transparency, accuracy, and international accessibility of financial reporting in Islamic institutions.
This study contributes theoretically by offering an integrative conceptual framework for financial accountability in Islamic economics and practically by providing insights for strengthening governance, transparency, and global engagement of sharia-based organizations.
This is an open access article under the CC BY-SA license.
Corresponding Author:
Zalikha | Universitas Islam Kebangsaan Indonesia Email: zalikha.
se82@gmail.
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EDUCATION AND MANAGEMENT (JIEM) Vol 8 No 1 .
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ISSN: 2716-0696.
DOI: 10.
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INTRODUCTION
Financial accountability is a fundamental element of governance that ensures transparency, responsibility, and trust in economic institutions.
Within the framework of Islamic economics, financial accountability is not merely understood as technical compliance with accounting standards, but also as a moral and spiritual obligation grounded in sharia values.
Principles such as amanah .
Aoadl .
, and responsibility before God form the ethical foundation of accountability in Islamic financial practices, distinguishing them from conventional accountability systems that primarily emphasize efficiency and profitability (Hidayat, 2.
From an accounting perspective, sharia-based financial accountability requires the integration of professional accounting standards with Islamic ethical values.
Transparent financial reporting, accurate measurement, and ethical disclosure are essential to ensure that financial information reflects both economic reality and sharia compliance.
Previous studies indicate that weak alignment between accounting practices and sharia principles may reduce the effectiveness of accountability mechanisms and undermine stakeholder confidence in Islamic economic institutions (Rahman & Aziz, 2.
Alongside accounting mechanisms, effective communication plays an increasingly important role in strengthening financial In contemporary Islamic economic practices.
English has become a dominant language in financial reporting standards, governance documentation, and international English literacy enables Islamic institutions to present financial information clearly and consistently to global stakeholders, regulators, and investors, thereby enhancing transparency and accountability beyond local contexts (Anisa & Astuti, 2.
Furthermore, financial accountability in Islamic economics is closely linked to legal and ethical Sharia-based accountability frameworks function as safeguards against prohibited elements such as riba, gharar, and maysir by emphasizing lawful contracts, transparent transactions, and responsible disclosure.
Integrating accounting accountability with effective financial communication supports compliance with Islamic economic law while strengthening institutional legitimacy and sustainable governance (Fauzan et al.
In addition, the rapid digitalization of financial reporting and governance systems has further reinforced the importance of English literacy in accountability practices.
Digital platforms, international reporting systems, and online disclosure mechanisms frequently operate in English, making linguistic competence a strategic requirement for accountability Without adequate English literacy.
Islamic economic institutions may face limitations in transparency, global engagement, and access to best practices in financial governance (Nurhayati et al.
, 2.
Despite the growing body of literature on Islamic financial accountability, most existing studies examine accounting, legal, or ethical dimensions separately.
Limited research has addressed financial accountability through an integrative framework that simultaneously incorporates accounting practices and English literacy within Islamic economics.
This gap highlights the need for a holistic perspective that views accountability not only as a technical and normative obligation, but also as a communicative process.
Therefore, this study aims to analyze financial accountability grounded in sharia values through an integrative Journal homepage : http://w.
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EDUCATION AND MANAGEMENT (JIEM) Vol 8 No 1 .
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ISSN: 2716-0696.
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accounting and English literacy perspective, contributing to a more comprehensive understanding of accountability in contemporary Islamic economic governance.
LITERATURE REVIEW
Financial Accountability in Islamic Economics Financial accountability in Islamic economics is conceptualized as a multidimensional construct that integrates technical, ethical, and spiritual responsibilities.
Unlike conventional accountability frameworks that emphasize financial performance and regulatory compliance.
Islamic financial accountability is grounded in sharia values such as amanah .
Aoadl .
, and maslahah .
ublic interes.
These values position accountability as an obligation not only to stakeholders but also to God, thereby embedding moral consciousness into financial governance practices (Hidayat, 2.
Recent studies emphasize that Islamic financial accountability serves as a foundational mechanism for ensuring transparency and trust in sharia-based institutions.
Accountability is operationalized through clear financial reporting, ethical disclosure, and responsible resource management that align with Islamic economic objectives.
Strong accountability practices have been shown to enhance organizational legitimacy and public confidence, particularly in institutions that manage public or religious funds (Rahman & Aziz, 2.
In addition.
Islamic financial accountability is closely related to the objectives of maqasid al-shariah, which aim to protect faith, life, intellect, wealth, and social welfare.
Financial accountability becomes a practical instrument for realizing these objectives by ensuring that financial activities contribute to social justice and economic balance.
Scholars argue that accountability aligned with maqasid al-shariah strengthens the social function of Islamic economic institutions and differentiates them from purely profit-oriented organizations (Kurniawan & Mahendra, 2.
Accounting Perspective on Sharia-Based Financial Accountability From an accounting perspective, sharia-based financial accountability requires the harmonization of conventional accounting standards with Islamic principles.
Accounting systems in Islamic institutions are expected to provide accurate, relevant, and transparent financial information while ensuring compliance with sharia rules.
This dual responsibility challenges accountants to balance professional standards with religious and ethical considerations (Anisa & Astuti, 2.
Several scholars argue that accounting accountability in Islamic economics should not be limited to financial measurement but should also encompass ethical reporting and social The integration of sharia values into accounting practices enhances internal control systems, reduces opportunistic behavior, and strengthens stakeholder confidence.
However, empirical findings indicate that implementation gaps often arise due to limited understanding of sharia-based accounting concepts among practitioners (Fauzan et al.
Moreover, accounting accountability plays a strategic role in managerial decisionmaking within Islamic institutions.
Reliable and transparent accounting information supports ethical decision-making and risk management aligned with sharia principles.
When accounting accountability is weak, managerial discretion may increase the risk of nonJournal homepage : http://w.
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compliance and reduce the effectiveness of governance mechanisms in Islamic economic organizations (Anisa & Astuti, 2.
English Literacy and Financial Accountability English literacy has emerged as an important supporting factor in the implementation of financial accountability, particularly in the context of globalization and international financial reporting.
In Islamic economic institutions.
English is increasingly used in financial statements, governance documents, audit reports, and regulatory communication.
Proficiency in English enables institutions to convey financial information more effectively to international stakeholders and enhances transparency and comparability across borders (Nurhayati et al.
, 2.
Research on financial literacy and professional communication highlights that limited English literacy may hinder the accurate interpretation and dissemination of financial information.
In Islamic economics, this limitation can weaken accountability practices by restricting access to global standards, best practices, and international collaboration.
English literacy therefore functions as a communicative dimension of accountability that complements technical accounting competence (Anisa & Astuti, 2.
Furthermore.
English literacy contributes to institutional capacity building by enabling access to international research, standards, and policy developments in accounting and Islamic finance.
Institutions with higher levels of English literacy among professionals are better positioned to adopt global reporting frameworks and engage in cross-border This capability supports the development of transparent and accountable financial practices within Islamic economic institutions (Rahman & Aziz, 2.
Integration of Accounting.
English Literacy, and Sharia Values Recent literature increasingly calls for integrative approaches to financial accountability in Islamic economics.
Accountability is no longer viewed solely as a technical accounting function or a legal obligation, but as a holistic process that involves ethical values, professional practices, and effective communication.
Integrating accounting accountability with English literacy enables Islamic institutions to uphold sharia principles while engaging actively in global economic systems (Fauzan et al.
, 2.
This integrative perspective emphasizes that accounting provides the technical structure of accountability, sharia values supply the ethical foundation, and English literacy ensures effective communication of accountability outcomes.
When these elements are aligned, accountability practices become more transparent, credible, and accessible to diverse stakeholders.
Such integration strengthens governance quality and supports sustainable development within Islamic economic institutions (Kurniawan & Mahendra, 2.
Despite this conceptual recognition, empirical and conceptual studies that explicitly examine financial accountability through the combined lenses of accounting and English literacy remain limited.
Most existing research treats these dimensions separately, resulting in a fragmented understanding of accountability practices in Islamic economics.
This limitation highlights the need for further studies that conceptualize financial accountability as an integrative framework grounded in sharia values and supported by both accounting mechanisms and communicative competence (Fauzan et al.
, 2.
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RESEARCH METHODOLOGY
Research Design and Approach This study employs a qualitative research design using a normativeAeconceptual approach.
The qualitative design is appropriate because the research aims to examine concepts, values, and frameworks of financial accountability grounded in sharia principles rather than to test statistical relationships among variables.
The normative approach enables an in-depth analysis of accountability as an ethical, legal, and professional construct within Islamic economics, integrating accounting practices and English literacy as supporting dimensions (Kholmi, 2.
The conceptual orientation of this study allows for the synthesis of theories and normative principles derived from Islamic economic law, accounting standards, and financial communication studies.
Through this approach, financial accountability is examined as a holistic governance mechanism that reflects sharia values while responding to contemporary global and communicative demands (Fauzan et al.
, 2.
Research Data and Sources The data used in this study consist entirely of secondary data obtained through library The sources include peer-reviewed journal articles, academic books, regulatory documents, and authoritative reports related to Islamic financial accountability, sharia accounting.
Islamic economic law, and English literacy in financial contexts.
Priority is given to literature published between 2021 and 2025 to ensure the relevance and currency of the analysis (Rahman & Aziz, 2.
In addition, classical and contemporary Islamic legal sources are used to identify foundational sharia principles such as amanah.
Aoadl, and maslahah.
These sources provide the normative basis for understanding accountability in Islamic economics and enrich the analysis by linking modern governance practices with Islamic ethical values (Hidayat, 2.
Data Collection Technique Data collection is conducted through a systematic literature review and document analysis.
Relevant literature is identified using academic databases, institutional repositories, and official regulatory platforms.
The selection of sources follows purposive criteria, including thematic relevance, academic credibility, and alignment with the research objectives.
This process ensures that only authoritative and contextually appropriate materials are included in the analysis (Etikan et al.
, 2.
The collected documents are then categorized according to key analytical themes, namely sharia-based financial accountability, accounting accountability.
English literacy in financial communication, and integrative governance frameworks.
This thematic organization supports structured and coherent analysis across multiple disciplinary perspectives (Fauzan et al.
, 2.
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Data Analysis Technique The data analysis process employs qualitative content analysis and thematic interpretation.
Selected texts are examined to identify recurring concepts, normative arguments, and analytical patterns related to financial accountability in Islamic economics.
The analysis proceeds through stages of data reduction, coding, interpretation, and synthesis to construct an integrative understanding of accountability practices (Kholmi, 2.
Through this analytical process, accounting accountability and English literacy are examined as complementary dimensions that support the operationalization and communication of sharia-based financial accountability.
The findings are then synthesized into a conceptual framework that illustrates how ethical values, professional accounting practices, and communicative competence interact within Islamic economic governance (Fauzan et al.
Research Validity and Trustworthiness To ensure the validity and trustworthiness of the findings, this study applies source triangulation by comparing insights from multiple types of literature, including accounting studies.
Islamic economic law references, and financial communication research.
Consistency of interpretation is maintained by cross-checking concepts and arguments across different sources and theoretical perspectives (Rahman & Aziz, 2.
In addition, transparency in data selection and analytical procedures enhances the credibility and dependability of the research.
By clearly documenting the research process and analytical framework, this study seeks to provide a reliable and replicable conceptual contribution to the discourse on financial accountability in Islamic economics.
RESULTS AND DISCUSSION
Conceptual Dimensions of Sharia-Based Financial Accountability The results of this study indicate that financial accountability grounded in sharia values is a multidimensional construct that integrates accounting, legal ethical, and communicative Accountability in Islamic economics is not limited to financial reporting accuracy, but also reflects moral responsibility and compliance with sharia principles such as amanah.
Aoadl, and maslahah.
This finding aligns with studies emphasizing that accountability in Islamic institutions represents a holistic governance mechanism combining technical and ethical responsibilities (Hidayat, 2021.
Rahman & Aziz, 2.
From the discussion perspective, these dimensions are interdependent and mutually Accounting accountability ensures technical reliability, legal ethical accountability provides normative legitimacy, and communicative accountability ensures transparency and accessibility.
Similar conceptualizations have been proposed in recent studies that advocate integrative accountability frameworks in sharia-based governance systems (Fauzan et al.
, 2.
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Accounting Accountability in Islamic Economics The findings show that accounting accountability constitutes the structural foundation of financial accountability in Islamic economic institutions.
Accounting systems are expected to provide transparent, accurate, and relevant financial information while maintaining consistency with sharia principles.
This dual obligation positions accounting as both a technical reporting mechanism and an ethical control instrument (Anisa & Astuti, 2.
In discussion, accounting accountability strengthens managerial decision-making by reducing information asymmetry and supporting ethical financial management.
However, previous studies highlight that challenges arise when accounting practices adopt international standards without adequate sharia interpretation, potentially weakening accountability effectiveness.
This finding supports earlier research emphasizing the need for contextualized sharia-based accounting frameworks (Rahman & Aziz, 2022.
Fauzan et al.
Legal and Ethical Accountability Based on Sharia Values The analysis further reveals that legal and ethical accountability is a core dimension of financial accountability in Islamic economics.
This dimension ensures compliance with Islamic economic law and prevents prohibited practices such as riba, gharar, and maysir.
Legal accountability functions as a normative safeguard that aligns financial practices with sharia objectives and institutional legitimacy (Hidayat, 2.
From the discussion perspective, ethical accountability strengthens internal moral awareness and promotes integrity in financial governance.
When legal and ethical accountability is integrated with accounting practices, institutions demonstrate stronger compliance and sustainable governance.
This finding is consistent with studies highlighting the central role of sharia values in shaping accountable financial behavior (Kurniawan & Mahendra, 2.
English Literacy as a Communicative Dimension of Accountability An important finding of this study is the identification of English literacy as a communicative dimension that supports financial accountability.
English literacy enables Islamic economic institutions to communicate financial information clearly and consistently to international stakeholders, regulators, and partners.
This supports transparency and comparability in global financial environments (Anisa & Astuti, 2.
In discussion.
English literacy complements accounting accountability by ensuring that accountability outcomes are understandable and accessible beyond local contexts.
Limited English proficiency may hinder effective disclosure and restrict access to global standards and best practices, even when accounting systems are technically adequate.
This finding aligns with recent research emphasizing the role of professional communication in financial governance (Nurhayati et al.
, 2.
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Integrative Model of Financial Accountability in Islamic Economics The synthesis of findings suggests that effective financial accountability in Islamic economics emerges from the integration of accounting accountability, legal ethical accountability, and communicative accountability supported by English literacy.
These dimensions interact dynamically to form a comprehensive accountability framework grounded in sharia values (Fauzan et al.
, 2.
From a discussion standpoint, this integrative model highlights that accounting provides the technical structure, sharia values supply the ethical and legal foundation, and English literacy ensures effective communication.
Similar integrative perspectives have been proposed in recent Islamic governance studies, emphasizing accountability as both a normative and communicative process (Rahman & Aziz, 2.
Summary of Research Findings To clarify the results, the main findings of this study are summarized in Table 1 Table 1.
Summary of Key Findings on Sharia Based Financial Accountability Dimension Core Focus Main Findings Supporting References Financial reporting.
Provides technical Anisa & Astuti Accounting structure for .
Rahman Accountability internal control accountability but & Aziz .
requires sharia Sharia compliance.
Ensures legitimacy.
Hidayat .
LegalAeEthical moral responsibility prevents prohibited Kurniawan & Accountability practices, strengthens Mahendra Financial Enhances Anisa & Astuti Communicative .
Accountability global accessibility comparability, and Nurhayati et al.
(English Literac.
Synergy of all Produces holistic.
Fauzan et al.
Integrative sustainable sharia.
Accountability based financial Source: AuthorAos analysis .
Discussion The findings of this study reaffirm that financial accountability in Islamic economics must be understood as an integrated construct that extends beyond technical accounting Accountability grounded in sharia values embodies moral and spiritual responsibilities that guide financial behavior, decision-making, and governance practices.
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Concepts such as amanah.
Aoadl, and maslahah position accountability as both an ethical obligation and a governance mechanism within Islamic institutions (Hidayat, 2.
From an accounting perspective, the discussion highlights that transparent and reliable financial reporting remains the backbone of financial accountability in Islamic economics.
Accounting accountability provides a structured framework for measuring, recording, and disclosing financial information.
However, the effectiveness of accounting accountability depends on its alignment with sharia principles, as purely technical applications may weaken ethical responsibility and stakeholder trust in Islamic institutions (Rahman&Aziz, 2.
The discussion further emphasizes the importance of legal and ethical accountability as a determinant of institutional legitimacy.
Compliance with Islamic economic law functions as a safeguard against prohibited practices such as riba, gharar, and maysir, ensuring that financial accountability is not only procedurally correct but also substantively just.
This legalAeethical foundation strengthens public confidence and supports sustainable governance in Islamic economic institutions (Kurniawan&Mahendra, 2.
A significant contribution of this study lies in the discussion of English literacy as a communicative dimension of financial accountability.
The findings suggest that accountability cannot be fully realized if financial information is not effectively communicated to stakeholders.
English literacy supports clarity, transparency, and accessibility of financial reporting, particularly in international and digital contexts where English is the dominant medium of professional communication (Anisa&Astuti, 2.
Furthermore, the discussion reveals that the integration of accounting accountability, legalAe ethical accountability, and communicative accountability produces a more robust accountability framework.
When these dimensions operate independently, accountability practices tend to be fragmented and less effective.
In contrast, their integration enhances transparency, governance quality, and institutional credibility in Islamic economic organizations (Fauzan, 2.
Overall, this discussion confirms that financial accountability grounded in sharia values should be conceptualized as a multidimensional and communicative process.
Accounting ensures technical rigor, sharia values provide ethical and legal legitimacy, and English literacy enables effective disclosure and global engagement.
Integrating these dimensions allows Islamic economic institutions to respond to contemporary governance challenges while maintaining their normative and spiritual foundations (Nurhayati, 2.
Conclusions This study concludes that financial accountability in Islamic economics is an integrative construct grounded in sharia values and supported by accounting practices and effective financial communication.
Accountability in sharia-based institutions extends beyond technical accounting compliance to encompass legal, ethical, and moralAespiritual responsibilities based on principles such as amanah.
Aoadl, and maslahah.
Accounting accountability provides the technical foundation for transparency and reliability of financial information, while legalAeethical accountability ensures sharia compliance and institutional In addition.
English literacy functions as a communicative dimension that Journal homepage : http://w.
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enhances transparency, comparability, and global accessibility of financial reporting.
The integration of these dimensions forms a holistic framework of financial accountability that strengthens governance and supports sustainable development of Islamic economic Acknowledgements The authors would like to express their gratitude to all individuals and institutions that provided support, guidance, and valuable insights during the completion of this study.
Any remaining limitations or errors are the sole responsibility of the authors.
References