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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Abur Hamdi Usman
Faculty of Islamic Civilization Studies, Universiti Islam Selangor (UIS), Selangor, Malaysia
Economics, Econometrics & Finance Social Sciences

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Artificial intelligence in public finance: A bibliometric exploration Azwar Azwar; Abur Hamdi Usman
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Vol. 11 No. 2 December 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.2059

Abstract

Artificial intelligence (AI) is increasingly transforming public finance, influencing transparency, efficiency, and decision-making in government financial management. This study maps the research landscape on AI applications in public finance to identify dominant trends, including patterns in publication growth, commonly discussed topics, contributions from leading institutions and researchers, emerging areas of inquiry, and underexplored domains. The study utilizes bibliometric analysis of Scopus-indexed publications from 2015 to 2025. The results show rapid growth in research output, with dominant themes including AI applications in taxation, budgeting, performance forecasting, and financial integration, while emerging topics such as ethics, sustainable development goals, carbon emissions, and pandemic-related fiscal strategies are gaining prominence.  Conversely, AI’s role in poverty alleviation, inflation control, and tax risk management remains underexplored. The findings suggest that AI can enhance audit capabilities, strengthen policy evaluation, and improve public sector accountability. Theoretically, this research expands the intersection of AI and public finance governance, while practically, it offers policymakers insights to prioritize AI-driven reforms. The novelty lies in providing a comprehensive bibliometric mapping that identifies strategic research gaps, guiding future studies toward areas with high potential for innovation and policy impact.
Institutionalizing zakat as state revenue: What does the literature reveal? A PRISMA-based systematic review Azwar Azwar; Abur Hamdi Usman; Humaira Ahmad
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 2 (2026): Issue in Progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i2.2641

Abstract

Recent debates on fiscal reform have increasingly explored alternative sources of public revenue, particularly in Muslim-majority countries where zakat is considered a potential complement to conventional taxation. This study aims to systematically synthesize international literature on the institutionalization of zakat within state revenue and public finance systems using a PRISMA-based systematic literature review. A qualitative thematic synthesis was conducted on 21 Scopus-indexed publications published between 2003 and 2025. The findings reveal a post-2015 shift from predominantly normative and fiqh-based discussions toward institutional, legal, and macro-fiscal analyses, although empirical fiscal evidence remains limited. Four institutional models emerge from the literature: state-administered, hybrid tax–zakat integration, decentralized regional, and complementary non-state welfare. Across these models, zakat is recognized as a pro-poor and potentially countercyclical fiscal instrument, but its effectiveness depends on governance quality, regulatory harmonization, and public trust. Overall, the literature supports the normative, legal, and economic legitimacy of integrating zakat into public finance while highlighting the need for stronger institutional accountability and more robust empirical research.
Co-Authors Azwar Azwar Azwar Azwar Humaira Ahmad