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All Journal Jurnal Ilmiah Akuntansi Kesatuan
Sri Rahayu
Universitas Islam Sumatera Utara, Indonesia
Economics, Econometrics & Finance

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Digital Accounting and Islamic Financial Literacy toward Digital Financial Reporting Adoption: The Mediating Effect of Self-Efficacy Sri Rahayu; Ahmad Nizam Che Kasim; Widia Astuty; Azwansyah Habibie
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5488

Abstract

As digital transformation reshapes financial management practices, understanding the factors that drive the adoption of digital financial reporting among Sharia MSMEs has become increasingly important due to persistent technological, financial, and psychological barriers. This study examines the effects of digital accounting literacy and Islamic financial literacy on the readiness to adopt digital financial reporting, with self-efficacy serving as a mediating variable among Sharia MSMEs in North Sumatra, Indonesia. A quantitative approach using SEM-PLS was applied to data collected from 187 Sharia MSME owners through purposive sampling. The findings demonstrate that digital accounting literacy and Islamic financial literacy positively and significantly influence both readiness to adopt digital financial reporting and self-efficacy. In addition, self-efficacy was found to positively affect readiness to adopt digital financial reporting. The mediation analysis further confirms that self-efficacy significantly mediates the relationships between digital accounting literacy, Islamic financial literacy, and readiness to adopt digital financial reporting. These results indicate that the digital transformation readiness of Sharia MSMEs is determined not only by digital accounting and Islamic financial competencies, but also by business actors’ confidence in their ability to utilize digital technologies effectively.
Driving Sustainable Performance through Intellectual Capital: Empirical Evidence from Islamic Banking in Indonesia Widia Astuty; Fajar Pasaribu; Azwansyah Habibie; Sri Rahayu
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.5651

Abstract

Islamic banking is increasingly expected to achieve not only financial performance but also environmental, social, and governance sustainability in line with the principles of Maqasid al-Shariah. However, empirical evidence examining the role of intellectual capital in promoting sustainable financial performance remains limited. Therefore, this study investigates the effect of intellectual capital, measured using the Islamic banking value-added intellectual coefficient, on sustainable financial performance in Indonesian Islamic commercial banks. A quantitative ex post facto design was employed using secondary data from nine Islamic commercial banks during 2020–2024, resulting in 36 bank-year observations. The data were analyzed using Higher-Order PLS-SEM. The findings reveal that intellectual capital positively and significantly influences sustainable financial performance. Furthermore, sustainable financial performance positively affects financial, environmental, social, and governance performance, indicating that sustainability is reflected across multiple organizational dimensions. The structural model demonstrates satisfactory explanatory power, predictive relevance, and good model fit. These findings confirm that intellectual capital is a strategic resource for strengthening sustainability-oriented performance in Islamic banking.
Co-Authors Ahmad Nizam Che Kasim Azwansyah Habibie Fajar Pasaribu Widia Astuty Widia Astuty