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All Journal Jurnal Indovisi
Sigid Eko Pramono
Universitas Islam Tazkia
Economics, Econometrics & Finance

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Implementation of artificial intelligence in islamic accounting to enhance transparency in digital financial reporting Sigid Eko Pramono
Jurnal Indovisi Vol. 8 No. 1 (2026): Jurnal Indovisi
Publisher : Indonesian Indovisi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32698/19076208

Abstract

The implementation of Artificial Intelligence (AI) has transformed accounting practices by enabling automated data processing, anomaly detection, predictive analysis, and continuous financial monitoring. However, its application in Islamic accounting requires consideration of transparency, accountability, ethical responsibility, and Sharia compliance in digital financial reporting. This study aims to examine how AI can contribute to enhancing transparency in Islamic digital financial reporting. The study employs a library research approach using relevant books, academic journals, research articles, reports, and other scholarly sources. Data were analyzed using content analysis to identify patterns, relationships, and significant findings concerning AI, Islamic accounting, and digital financial reporting. The findings indicate that AI can strengthen financial reporting transparency through improved data accuracy, processing efficiency, anomaly detection, traceability, accessibility, and timely disclosure. Nevertheless, effective implementation requires data quality, human oversight, explainability, governance, and Sharia-based controls. The study concludes that integrating AI with Islamic accounting principles can support more transparent, accountable, and ethically responsible digital financial reporting.
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