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p-Index From 2021 - 2026
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All Journal Ascendia: Journal of Economic and Business Advancement
Nurvadillah Nurvadillah
Institut Agama Islam Negeri Bone
Economics, Econometrics & Finance

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Optimalisasi Peran Audit Syariah dalam Meningkatkan Akuntabilitas Sosial Lembaga Keuangan Syariah: Pendekatan Konsptual dan Berbasis Capaian Nurvadillah Nurvadillah; Firayanti Firayanti; Mashyuri Mashyuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/wcbytc42

Abstract

This study examines the optimization of the role of Sharia audit in enhancing the social accountability of Islamic financial institutions through a conceptual and achievement-based approach. The development of Islamic financial institutions requires an audit mechanism that not only ensures Sharia compliance but also evaluates the effectiveness of social responsibility programs aligned with maqashid Sharia principles. Sharia audit plays a crucial role in strengthening transparency, accountability, and public trust by assessing both financial and social performance. This research employs a qualitative conceptual approach supported by an analysis of relevant literature to explore the integration of Sharia audit, Islamic Social Reporting, and governance frameworks. The findings indicate that strengthening auditor competence, standardizing Sharia audit practices, and utilizing digital-based audit systems significantly enhance the measurement and disclosure of social performance. An achievement-based audit approach enables Islamic financial institutions to demonstrate tangible social impact and sustainability. Consequently, Sharia audit functions as a strategic instrument in balancing economic objectives and social responsibility within the Islamic finance ecosystem.
Peran Akuntansi Digital dalam Meningkatkan Ketepatan, Transparansi dan Efisiensi Laporan Keuangan pada UMKM Nurvadillah Nurvadillah; Masyhuri Masyhuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/dm854q52

Abstract

This study examines the role of digital accounting in improving the accuracy, transparency, and efficiency of financial reporting within Micro, Small, and Medium Enterprises in the digital economy era. The research employed a qualitative non empirical approach based on library research through the synthesis of academic literature related to accounting digitalization, financial governance, and technological transformation in MSMEs. The findings indicate that digital accounting strengthens financial reporting quality through integrated accounting information systems, improved auditability, and more adaptive financial monitoring mechanisms. The study also identifies several structural challenges, including limited digital literacy, technological infrastructure constraints, organizational resistance, and unequal human resource readiness among MSMEs. These findings demonstrate that the sustainability of digital accounting transformation depends on technological adoption, institutional readiness, and continuous capacity development in strengthening financial governance and business sustainability.
Co-Authors Firayanti Firayanti Mashyuri Mashyuri masyhuri masyhuri