Publication Search

The purpose of this study is to show how much green finance—which includes investments in renewable energy, sustainable infrastructure, green technology, social investment, and green bonds—can help a sample of Iraqi bank employees achieve sustainable financial performance, including accounting, marketing, and comprehensive performance. The research problem was that the banking system and the government must work together effectively to provide the required financial tools, such as low-cost bank loans and exemptions from environmental taxes, in order to achieve sustainable financial performance and make the shift to a green economy. By examining the connection between these factors, two primary hypotheses were created to gauge the degree of influence and linkage. The primary instrument for gathering information pertaining to the field component of the study was the questionnaire form. There were 179 people in the sample. The study included a variety of statistical techniques, including standard deviations, arithmetic averages, and structural equation modeling with the aid of statistical tools (spss.var.29, amos.var.26). The most significant of the conclusions drawn was that green financing has a morally beneficial effect on sustainable financial performance.

This study aims to implement accounting records in 21Labels MSMEs engaged in online clothing trading, which previously did not use a financial recording system in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The method used in this study is a quantitative descriptive method with data collection through interviews and financial statement analysis. The results of the study show that after implementing structured accounting records, 21Labels MSMEs managed to record a net profit of IDR1,609,107 in the September 2024 period. In addition, the financial position report shows that the company has a healthy financial structure, with total assets of IDR10,609,107 which are fully financed by equity. This study shows that the implementation of proper accounting records can help MSMEs in managing finances and improving operational efficiency, as well as strengthening the company's capital position.

This study aims to identify the influence of religiosity on customer decisions in choosing Islamic banks using the Systematic Literature Review (SLR) approach. The SLR process includes the stages of identification, assessment, and interpretation of literature, which resulted in 18 articles from 18 journals published between 2015 and 2022, indexed by SINTA, and have E-ISSN. The results of the study indicate that the influence of customer religiosity still has opportunities and challenges to be improved. This can be seen from the low level of customer religiosity, which is indicated by the lack of religious calling that influences their attitudes and behavior, as well as limited understanding of the prohibition of usury and the use of Islamic banks only for profit. Indicators of religiosity that play a role in influencing customer decisions to choose Islamic banks include the quality of Islamic products, avoidance of usurious transactions, profit sharing principles, and Islamic features. There is a gap in results between the samples studied, which can be a research gap for further studies. Recommendations for improving customer decisions include increasing religiosity, fulfilling customer needs, and the effectiveness of Islamic financial literacy. This study can be used as a reference for further research on the role of religiosity in influencing customer decisions in choosing Islamic banks.    

This study explores the re-evaluation and re-shaping of fiqh methodology to ensure Islamic law remains relevant and responsive to contemporary issues. As society evolves, new challenges such as migration, the digital economy, and shifting moral standards present complex legal and ethical dilemmas that traditional fiqh struggles to address. Contextual fiqh, which integrates classical Islamic principles with modern social, economic, and technological developments, offers a dynamic approach to Islamic law that addresses these challenges. The study emphasizes the flexibility of contextual fiqh in offering more adaptable legal solutions, particularly in the realms of migration, digital transactions, and family law. By incorporating modern social dynamics, including technological advancements like cryptocurrencies and virtual marriages, contextual fiqh proposes a legal framework that is both grounded in Islamic principles and relevant to contemporary needs. The research highlights the importance of interdisciplinary engagement between Islamic scholarship and fields such as economics, sociology, and technology, offering a holistic approach to legal decision-making. Through the examination of case studies, such as the application of Islamic legal principles to global migration patterns and digital financial systems, the study demonstrates how contextual fiqh can provide ethical and practical solutions to modern problems. The findings suggest that the adoption of contextual fiqh can lead to more inclusive, just, and responsive legal frameworks, making Islamic law more adaptable and effective in addressing the complexities of the modern world.

This paper discusses in depth the role of accounting in business decision-making in the digital era, as well as the challenges and opportunities faced by the accounting profession in the context of rapid and complex technological developments. In the modern business world, accounting information plays a crucial role, not only as a financial reporting tool but also as a foundation for strategic analysis that can influence the direction and policies of an organization. The issues raised pertain to the importance of timely and accurate accounting information in supporting managerial decision-making, as well as how this information can be used to enhance the performance and competitiveness of companies. The main objective of this research is to explore how digitalization and technological innovations, such as artificial intelligence (AI), big data analytics, and cloud-based information systems, affect accounting practices and their impact on business decision-making. This research also aims to identify the challenges arising from technological changes, including data security issues, the necessary technological skills, and regulatory changes that accountants must face. The methodology employed in this research is a normative approach with descriptive analysis, which includes literature studies and analysis of various relevant secondary data sources. Additionally, this research presents several case studies to demonstrate the application of theory in real practice and its impact on decision-making. The findings indicate that although digitalization brings many benefits in terms of efficiency and accuracy, there are serious challenges to be faced, such as the increased risk of data breaches and the need for higher technological skills among accounting professionals. The conclusion drawn from this research is that to optimally leverage the potential of accounting in supporting business decision-making, companies must invest in training and skill development for their accountants. Furthermore, the importance of implementing sustainable accounting practices is increasingly gaining attention, especially in the context of social and environmental responsibility. Thus, accounting not only functions as a supporting tool but also as a strategic element that adds value to companies in facing the complexities and uncertainties of the future.

The increasingly dynamic global financial landscape demands effective risk management strategies to ensure financial stability and institutional sustainability. Two critical approaches, risk financing transfers and risk retention, offer complementary solutions. Risk financing transfers allow institutions to redistribute financial risks to third parties through mechanisms such as securitization and Credit Risk Transfers (CRTs), improving market efficiency. In contrast, risk retention emphasizes accountability by require institutions to retain a portion of the risks, fostering market discipline and investor confidence.This study employs a Semantic Literature Review (SLR) to analyze the interaction between these approaches, focusing on mechanisms like securitization, contract design, and macroprudential policies. By reviewing ten peer reviewed articles published between 2015 and 2024, key themes and challenges related to systemic risks, moral hazards, and regulatory gaps are identified. Thematic analysis, supported by tools like NVivo, reveals the potential of these mechanisms to enhance financial stability when implemented within a robust regulatory framework.The results highlights that while risk financing transfers increase flexibility and market efficiency, they May exacerbate moral hazards without sufficient risk retention. Macroprudential policies and accurate risk pricing is crucial in addressing systemic risks, particularly in sectors like shadow banking and climate vulnerable regions. The study also underscore the importance of transparent contract design and the integration of innovative tools, such as geospatial data and machine learning, to support fair and efficient risk distribution.In conclusion, balancing market efficiency and systemic risk mitigation is imperative.While​ risk retention strengths accountability and oversight, effective integration with risk financing transfers is necessary to create a sustainable and resilient financial system.This​ review provides valuable insights for policy makers and practitioners in addressing emerging financial challenges.

MSMEs play an important role in the global economy, driving job creation, innovation, and economic growth. However, there are challenges such as financing and regulatory burdens caused by, among other things, difficulties in preparing financial reports. These obstacles begin with several issues, namely the loss of invoices, which makes it difficult to gather data for financial report preparation, discrepancies in stock between the cashier application and physical counts, and ineffective stock opname. Based on these issues, the objective of this Community Service is to provide an overview of ideas for optimizing the work system at MSME MESMart and to assist in the preparation of financial reports easily using a cloud-based accounting application called Jurnal Bijak. With the implementation of community service, it is hoped that various problems arising from obstacles in financial report preparation can be minimized. The method used is Participatory Action Research (PAR), involving active participation from participants to identify problems and seek solutions collaboratively. The results of this activity can implement work programs, from optimizing store program, creating cloud-based financial reports, and arranging store displays.

This research discusses the factors that influence the performance of Accounting Information Systems (AIS) in companies, which are very important in supporting operational efficiency and decision making. This system plays a vital role in managing financial data, but is often hampered by problems with the quality of human resources, technology and data management. The theoretical study uses the Information Systems Success Model and Technology Acceptance Model to evaluate AIS performance in terms of system quality, information, services and user acceptance. This research methodology uses a qualitative approach with document analysis, reviewing journals and related research reports. The research results show that the main factors influencing AIS performance include HR skills, choosing the right technology, data quality, and user adaptation to the system. Therefore, companies need to invest in human resource development, choose appropriate technology, and ensure accurate data management. In conclusion, to improve AIS performance, companies must manage these factors well so that they can support more precise and efficient decision making.

Usury is one of the concepts that is forbidden in Islamic law and has a significant impact on the economy of individuals and society (Arafah et al., 2019). The background of this study focuses on the importance of a deep understanding of usury to build awareness of its economic implications. The purpose of this study is to identify and explain the types of usury, as well as to understand the legal basis that prohibits the practice in the Qur'an and Hadith. The research method used is a qualitative method based on literature review, by analyzing primary and secondary sources related to Islamic law and sharia economics. The results of the study indicate that usury consists of several categories that have different implications, and the application of the law on usury can encourage the development of a fairer financial system. The discussion includes an analysis of the social and economic impacts of usury practices, as well as alternative sharia financial products that can be applied to replace usury. This study is expected to contribute to public understanding of usury and encourage the implementation of sharia principles in the modern economy.

Digitalization in the payment system has brought significant changes in people's behavior, including among generation Z (Gen-Z). One of the most prominent innovations is the Quick Response Code Indonesian Standard (QRIS), which offers convenience, speed, and accessibility in transactions. This study aims to analyze the impact of implementing QRIS payments on the financial planning culture of Gen-Z, known as the digital native generation. This study uses a quantitative approach with a survey method on a number of respondents from Gen-Z. The results of the study show that the use of QRIS has positive and negative impacts on their financial planning habits. On the one hand, QRIS makes it easier to manage daily financial transactions, such as automatic recording and easy cashless payments. On the other hand, this convenience also has the potential to increase consumptive behavior due to too fast access and minimal direct control over spending. This study highlights the importance of financial education to increase Gen-Z's awareness in using technology wisely to support better financial planning.  

Corruption is one of the criminal acts that has a destructive impact on development and public trust. In an effort to strengthen the eradication of corruption, impoverishment punishment is proposed as a progressive approach that aims to provide a deterrent effect and restore state losses. This study aims to analyze the effectiveness of the application of impoverishment punishment in handling corruption in Indonesia. The method used is a juridical-sociological approach, by examining applicable regulations and the impact of their application in practice.The results of the study show that impoverishment punishment has great potential in reducing corruption rates, especially with the confiscation of assets from crime which can reduce the motivation of perpetrators to commit corruption. However, the implementation of this punishment faces various challenges, including the lack of regulatory synchronization, technological limitations in asset tracking, and political resistance. This study recommends strengthening regulations, increasing the capacity of financial forensic technology, and public education to support the effective implementation of impoverishment punishment. With the right strategy, impoverishment punishment can be one of the key instruments in building a stronger and more equitable corruption eradication system.

The Sumba Christian Church (GKS) Jemaat Makamenggit, located in East Sumba Regency, has a substantial number of congregants, including 425 members at the central Makamenggit church. Financial management activities, such as revenue from Children's Offerings (PA), Diakonia, and building funds, are still carried using notebooks and calculators. This method is not only time-consuming and also prone to recording errors and reduces transparency in financial reporting. This poses challenges in meeting regulatory requirements and maintaining the trust of the congregation and related stakeholders. In the current digital era, transparency and accuracy in financial reporting are essential needs. To address this challenge, a web-based information system which aims to speed up the process of calculating incoming and outgoing money and financial reporting. With this new system, the recording process, which typically takes 1-2 days, can be simplified to just 10-15 minutes. The use of a web-based system also provides real-time access to financial data for various stakeholders, such as church administrators, congregation councils, and supervisory bodies, regardless of geographical constraints. The proposed system will enable the church treasurer to manage church finances more efficiently, reduce reporting time, and meet applicable regulatory demands.In an effort to speed up the financial calculation process at GKS Makamenggit, this financial information system was developed using the waterfall method. It is hoped that the results of this research will help financial treasurers to manage incoming and outgoing finances and with this system, financial reporting will be more transparent and efficient.

This article discusses the development of accounting information systems to improve efficiency and accuracy, focusing on a case study of the implementation of accounting program changes. Previous studies have shown that effective accounting information systems can significantly improve the quality of accounting and managerial information. The implementation of accounting program changes often involves the integration of information technology to improve the process of financial reporting, internal control, and analysis of company performance. Previous studies have shown that companies that adopt information technology in their accounting systems have a competitive advantage in managing and analyzing financial information more efficiently. Important factors in the development of accounting information systems are the need to ensure data accuracy, reporting speed, and real-time availability of information for internal and external stakeholders. This study also explores the positive impact of the use of accounting information systems on the company's operational efficiency and strategic decision making. Successful implementations show that modern accounting information systems are able to integrate various business functions, such as finance, inventory, and manufacturing, to improve the coordination and effectiveness of the organization as a whole. Thus, the development of accounting information systems not only improves the company's internal processes but also enhances the company's adaptability to rapid and complex changes in the business environment. This study provides a strong theoretical foundation for understanding the importance of information technology integration in the context of accounting program changes to achieve higher efficiency and accuracy goals.

Industry in Indonesia plays an important role in ensuring transparency, accountability and compliance with sharia principles. This research aims to analyze the application of sharia accounting in sharia insurance companies in Indonesia, with a focus on financial reporting, revenue recognition, distribution of underwriting surpluses, and management of participant funds. The research method used is a qualitative descriptive approach through literature studies and interviews with related parties in several sharia insurance companies. The research results show that the implementation of sharia accounting in sharia insurance companies in Indonesia is in accordance with the Sharia Accounting Standards Guidelines issued by the Sharia Accounting Standards Board (DSAK) and the MUI National Sharia Council (DSN) Fatwa. Apart from that, the challenges faced include the need to increase human resources' understanding of sharia accounting and adapt to industrial developments. With the existence of a sharia accounting system that is transparent and compliant with sharia, it is hoped that it can increase public trust in sharia insurance in Indonesia.

Transparent, accountable, and efficient village financial management is an important element in supporting sustainable village development. However, village financial management often faces various challenges, such as limited human resources, technological infrastructure, and the risk of manual errors in preparing financial reports. In an effort to overcome these challenges, the application of computerized applications such as the Village Financial System (Siskeudes) is a relevant solution. This study aims to identify the role of computerized applications in improving the quality of the preparation of village financial reports, reveal the perceived benefits, and explore the constraints and strategies for optimizing implementation. This research uses a descriptive qualitative approach by collecting data through interviews, observations, and document analysis in several villages that have used computerized applications. The results show that the use of computerized applications significantly improves the efficiency of the financial administration process, reduces recording errors, and produces financial reports that are more accurate and in accordance with government accounting standards. In addition, the application supports transparency and accountability of village financial management through easy access to data for stakeholders. Obstacles faced include the low digital literacy of village officials, limited technological infrastructure, and resistance to the application.

The rapid development of technology has facilitated daily human activities, one of which is the existence of digital financial systems for transactions and investments, with Bitcoin being one of the products of digital currency. The purpose of this research is to carefully examine and analyze the role of digital forensics in efforts to trace the proceeds of corruption crimes that have been converted into Bitcoin. The legal research method used is a normative juridical approach, conducting research on library materials and utilizing the Statute Approach and Case Approach. The results of the research conclude that digital forensics is an important process in legal investigations involving the identification, collection, analysis, and preservation of digital evidence from electronic devices.

Financial risk management is an important element in maintaining global economic stability. This study explores the relationship between regulation, technological innovation, and sustainability as three main pillars in modern financial risk management. Using the Semantic approach Literature Review (SLR), this study analyzes the literature from 50 selected scientific articles published between 2018 and 2024. The results of the study show that regulations such as Solvency II and IFRS 17 strengthen transparency and accountability, while innovative technologies such as parametric insurance and resilience bonds increase the efficiency of risk management. In addition, sustainability, which is realized through initiatives such as green insurance and sharia insurance, is a key pillar in mitigating systemic risk.However, the study identified a number of challenges, including fragmentation of regulations across countries, limited access to technology in developing countries, and moral hazard in implementing sustainability. To overcome these obstacles, a collaborative strategy involving governments, the private sector, and the international community is needed to harmonize global regulations, strengthen technology infrastructure, and improve technology and sustainability literacy. This study contributes to presenting a comprehensive financial risk management framework by recommending strengthening the synergy between regulation, technology, and sustainability. This study also provides practical guidance to address global challenges in financial risk management, while also providing a basis for further in-depth research on specific sectors, geographic regions, and the integration of technology and sustainability.

Along with the development of technology in the digital era, Islamic accounting has increased from year to year. Life in accounting such as reading, recording, and calculating is now starting to be transferred to technology. This study was conducted to determine the impact of digitalization on Islamic accounting in Indonesia, as well as the opportunities and challenges for the Islamic accounting profession. Digital transformation includes the application of these innovations such as financial technology (fintech), blockchain, and artificial intelligence in the context of Islamic finance. This article discusses the opportunities and challenges faced by Islamic financial institutions in implementing Islamic accounting in the digital era. On the one hand, digitalization opens up opportunities to increase efficiency, accuracy, and transparency in Islamic financial reports, as well as expand public access to Islamic-based financial products. On the other hand, challenges related to the complexity of integrating digital systems that comply with Islamic principles, data security, and effective supervision are still important issues. The results of this study indicate that digitalization has a significant influence on the growth of Islamic-based accounting, especially in Indonesia.  

The purpose of this study is to conduct a literature review of previous research on Good Corporate Governance (GCG) from 2020-2024.GCG refers to the systems and processes that direct and control companies to ensure transparency, accountability, and responsibility in decision making. The implementation of good GCG principles is expected to create a harmonious relationship between management, shareholders, and other stakeholders, so as to improve overall company performance. One aspect that is often studied is the effect of GCG on the company's financial performance. Financial performance, which is measured through various indicators such as profitability, liquidity, and operational efficiency, can be influenced by how well GCG is implemented. This study aims to identify the relationship between GCG implementation and corporate financial performance, and to examine whether better GCG can lead to improved financial performance. The study results show that strong GCG implementation is positively associated with improved financial performance, where companies with good governance tend to have higher profitability and lower financial risk. This research provides an important contribution for companies and stakeholders in designing governance policies that can support the achievement of long-term goals and corporate sustainability.  

The importance of Islamic accounting in this modern era is increasingly relevant, especially in preventing unexpected practices such as fraud, dishonesty and other abuses in the world of accounting. Specifically, this paper analyzes the values of Islamic principles applied in the accounting process to avoid the emergence of these practices. The methodology used in this research is descriptive analysis, where the author elaborates on the main elements of Islamic principles applied in accounting. Furthermore, this paper attempts to differentiate clearly between the basic values underlying Islamic accounting and conventional accounting.The comparative findings between the two systems show that Islamic values, such as honesty, fairness and truth—which are important principles in Islamic accounting—have a deeper meaning when compared to the same values in conventional accounting. The firm application of Islamic principles in accounting can clearly reduce fraudulent practices and other unexpected activities. Apart from that, this also contributes to increasing social welfare for stakeholders, because Islam encourages society to provide maximum benefits to other communities.The practical implication of this research is the need to redefine values in conventional modern accounting, so that stakeholders can obtain greater benefits and reduce potential losses for society. The value of financial reporting should not only reflect current conditions, but also provide solutions that can improve the welfare of stakeholders.