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All Journal Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan Jurnal Tabarru': Islamic Banking and Finance Procuratio : Jurnal Ilmiah Manajemen Community Engagement and Emergence Journal (CEEJ) Munaddhomah: Jurnal Manajemen Pendidikan Islam Annals of Human Resource Management Research PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING ISCO International Journal of Information System and Innovation Management Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JUKEMAS : Jurnal Pengabdian Kepada Masyarakat Research in Accounting Journal
Hamzah, Zulfadli
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Research in Accounting Journal

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PERSPEKTIF DAN MINAT MAHASISWA UNTUK BERINVESTASI DI PASAR SAHAM MODAL SYARIAH SEBAGAI ALTERNATIF INVESTOR PEMULA Rahmawati, Novia; Ria Sansitika, Desy; Azmi, Zul; Hamzah, Zulfadli
Research in Accounting Journal (RAJ) Vol. 3 No. 2 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i2.486

Abstract

Investing is an activity that is recommended from an Islamic point of view. This is because the Prophet Muhammad SAW has been involved in investment activities from a young age until he became apostolic. One of Indonesia's efforts to encourage economic growth is to expand the investment sector through the use of capital market products. This research is a descriptive and qualitative analysis. Islamic capital market activities are needed to further optimize the existence of Islamic law because the value of sharia in investing in sharia has not been fully investigated. Given the Islamic capital market position and a very strategic role in national economic activities
The Impact of Blockchain Technology Implementation on Financial Reporting Transparency and Efficiency Hamzah, Muhammad Luthfi; Hamzah, Zulfadli; Najima, Najima
Research in Accounting Journal (RAJ) Vol. 5 No. 1 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i2.7642

Abstract

This study examines the impact of blockchain technology on financial reporting, focusing on its effects on transparency, efficiency, and audit quality. The research utilized both qualitative (semi-structured interviews) and quantitative (surveys) methods to gather data from professionals in the field of accounting and finance. The qualitative findings suggest that blockchain enhances transparency and efficiency in financial reporting processes, particularly through its immutable ledger and real-time access to transaction data. Additionally, it was found that blockchain improves audit quality by providing auditors with more reliable and verifiable data. However, the study also identified significant barriers to blockchain adoption, including regulatory uncertainty, high implementation costs, and technical integration challenges. The survey results, based on 100 respondents, confirmed these findings, with 85% agreeing that blockchain improves transparency and 78% believing it enhances efficiency. Despite these benefits, 68% of respondents cited regulatory uncertainty as a key barrier to adoption. This study contributes to the literature on blockchain's role in financial reporting and offers insights into the challenges and opportunities for blockchain implementation in the accounting and auditing fields.
Co-Authors Abdullah, Siti Intan Nurdiana Wong Ag Maulana Agustin, Hamdi Alfani, Mufti Hasan Amirudin Arif Gunawan Arizza, Nola Velia Arsad, Syahiza Azmi, Zul Chatarina Umbul Wahyuni Deli, Mazzlida Mat Fajar Putri Firdaus Firdaus Hamsal Hamsal Hamsal, Hamsal Hamzah Hamzah Hamzah, Muhammad Luthfi Hasan Alfani, Mufti Hasan, Haswari Juliyanto, Jefri Liem, Nicholas Mishel, Valesia Muhammad Arif Najima, Najima Novia Rahmawati Nuraini, Putri Nurman Nurman Okta Bella, Sri Permana, Febrian Purwati, Astri Ayu Ria Sansitika, Desy Riningsih, Duwi Rukmini, Meme Rusilawati, Ermina Saputra, Randa Fajar Sastraningsih, Ellyan Sudianto, Sudianto Sukri, Al Suryadi, Nanda Thalia. S, Valerie Wahyuningsih, Eny Yudi Krismen Yusra, Yusra Zulkifli Zulkifli Rusby Zulkifli Zulkifli