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AI-DRIVEN SHARIAH COMPLIANCE DETECTION AND REAL-TIME MONITORING IN ISLAMIC FINANCE ACCOUNTING INFORMATION SYSTEMS Suyatna, Nano; Nur'aeni, Nur'aeni; Firmansyah, Irman
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.807

Abstract

The research is motivated to develop an Artificial Intelligent-Based Accounting System (AI- AIS) using machine learning and natural language processing methods; isolation forest algorithm for anomaly detection, BERT classification framework to automize Shariah compliant monitoring in the financial statements. This study performs systematic review of literature as well development of functional prototyping. Key findings:(1)Detection of non-compliant transactions — riba, gharar detected in real-time 92% accurate over manual audits; (2)Shariah compliance screening for financial documents automated end to end; and, (3)Pre-validation on accounting entries prior to posting. This helps to shorten verification time from days to seconds and confirms compliance with AAOIFI regulations. The AIS uses cutting-edge AI technology that deals with some of the core issues in Islamic accounting, including but not limited to data integrity, reconciliation efficiency and transparency. It involves a system of accounting that uses the guiding principles laid out in Maqasid al-Shariah, eradicating financial risks based on balance. Further empirical and clinical attention to the integration of legacy systems, that their exegeses adjust themselves with contemporary Islamic jurisprudence on financial instruments; enabling a security design dabble compatible with off-the-shelf boards while developing an automated python script or the likes for identifying Shariah prohibitions may allow prevention.
The blockchain-based sharia accounting system: strengthening compliance of islamic rural banks in Indonesia Suyatna, Nano
Jurnal Mantik Vol. 9 No. 4 (2026): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v9i4.6966

Abstract

This research discusses the implementation of blockchain technology in Sharia accounting systems to strengthen compliance with Sharia principles, enhance transparency, and strengthen the resilience of institutions at Islamic Rural Banks (BPRS) in Indonesia. The increasing cases of bankruptcy in BPRS due to weak governance and fraudulent practices highlight the need for secure, transparent, and accountable financial infrastructure. Blockchain, with its characteristics of immutability and cryptographic verification, provides a mechanism for recording financial transactions permanently, transparently, and in compliance with Sharia principles, free from elements of riba, gharar, and maysir. This study uses a Hybrid Spiral-Agile approach integrated with the V-Validation model and the Sharia Compliance Loop to develop a blockchain-based accounting system that automates Sharia contracts such as Murabahah, Ijarah, and Mudharabah through smart contracts, enhancing auditability and maintaining data integrity. The research findings indicate that the application of blockchain can speed up the audit process, reduce human errors, and minimize the potential for fraud. Thus, blockchain functions not only as a financial technology innovation but also as a digital trust infrastructure that strengthens ethical governance, transparency, and sustainability in the Sharia finance ecosystem in Indonesia