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All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi dan Pajak Al-Kharaj: Journal of Islamic Economic and Business Jurnal Manajemen Bisnis dan Kewirausahaan Jurnal Ilmiah Raflesia Akuntansi Golden Ratio of Marketing and Applied Psychology of Business Journal of Economics Research and Policy Studies Jurnal Manajemen dan Bisnis Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Balance : Jurnal Akuntansi dan Bisnis BISNIS : Jurnal Bisnis dan Manajemen Islam
Arifa Kurniawan
Universitas Islam Negeri Raden Intan Lampung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Influence Of Decentralization And Management Accounting Systems On Managerial Performance In An Islamic Perspective (Studi Pada PT. Pegadaian Area Lampung) Silawati, Tika; Ekawati, Evi; Putri, Rosydalina; Kurniawan, Arifa
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4974

Abstract

This research is quantitative research using a Casual Associative approach. This research uses data collection techniques, interviews and data processing. Primary data was obtained directly from respondents regarding managerial performance, while secondary data in the form of theories and other support was obtained from libraries, journals and previous papers.The research results show that partial decentralization has no effect on managerial performance. It can be said that the level of decentralization does not affect managerial performance in the company. The reason is because PT. Lampung Area Pegadaian does not implement a policy of granting low management authority or delegation in decision making, such as budget planning and allocation, managerial decision making, developing innovative ideas, considering large investments, and improving work quality
Saat Artificial Intelligence (AI) Bertemu Akuntansi Syariah : Inovasi Cerdas atau Dilema Etis? Arifa Kurniawan
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.1208

Abstract

This study aims to analyze the opportunities, challenges, and solutions of implementing artificial intelligence (AI) in Islamic accounting from an Islamic ethics perspective. The method applied is a literature review of academic sources related to AI, Islamic accounting, and Islamic ethics. The findings indicate that artificial intelligence (AI) can enhance efficiency, accuracy, and transparency in Islamic accounting practices, including transaction automation, compliance monitoring, and zakat management. However, challenges arise from algorithmic bias, lack of transparency, risks of Sharia non-compliance, and threats to maqashid al-shariah. The study concludes that artificial intelligence (AI) implementation should follow an Islamic ethical framework based on transparency, fairness, human accountability, and alignment with maqashid al-shariah. This approach ensures that artificial intelligence (AI) is not only technologically innovative but also consistent with Islamic values.
Transformasi atau Distorsi? Tinjauan Literatur tentang Dampak Generative Artificial Intelligence terhadap Pemikiran Kritis Mahasiswa Akuntansi Kurniawan, Arifa
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The emergence of Generative Artificial Intelligence (Gen AI), such as Chat GPT, has significantly influenced higher education, raising the question of whether this technology strengthens or disrupts the learning process. This study examines the impact of the use of Generative Artificial Intelligence (GenAI) on the critical thinking of accounting students through a review of the literature of various indexed scientific journal articles, taking into account its transformative opportunities and risks.. The findings indicate that Gen AI has the potential to be an enriching tool through the personalization of materials, enrichment of learning resources, teaching efficiency, and rapid feedback. In accounting studies, Gen AI can also assist students in analyzing more complex cases. However, unguided use can lead to distortions, such as weakened independent thinking, superficial understanding, a decline in the authenticity of academic work, and the emergence of an unwarranted sense of competence. This study confirms that the impact of Gen AI is largely determined by the user's digital literacy, purpose of use, curriculum design, teaching methods, and the ethical policies implemented by the institution. Therefore, a collaborative effort among institutions, lecturers, and students is necessary to strengthen AI literacy, integrate it appropriately into learning, and ensure clear ethical guidelines so that Gen AI genuinely supports the development of critical thinking skills in accounting students.
Peran Gaya Kepemimpinan Terhadap Kinerja Karyawan Mega Finance Cabang Kotabumi Lampung Kurniawan, Arifa; Saputra, Andika
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5517

Abstract

Keberhasilan sebuah organisasi sangat dipengaruhi oleh sinergi antara pemimpin dan karyawan. Gaya kepemimpinan yang diterapkan oleh seorang pemimpin memiliki peran yang krusial dalam membentuk lingkungan kerja yang kondusif dan meningkatkan kinerja karyawan. Penelitian ini bertujuan untuk menganalisis secara mendalam pengaruh gaya kepemimpinan khususnya kepemimpinan demokratis terhadap kinerja karyawan di Mega Finance Cabang Kotabumi Lampung. Penelitian ini menggunakan pendekatan kualitatif dengan metode wawancara mendalam terhadap dua orang karyawan yang memiliki masa kerja lebih dari dua tahun di cabang tersebut. Pemilihan informan bertujuan untuk mendapatkan data yang lebih kaya dan mendalam mengenai pengalaman mereka bekerja di bawah kepemimpinan demokratis. Hasil penelitian menunjukkan bahwa gaya kepemimpinan demokratis yang diterapkan di Mega Finance Cabang Kotabumi Lampung memiliki korelasi positif dengan kinerja karyawan. Pemimpin yang melibatkan karyawan dalam pengambilan keputusan, memberikan kesempatan untuk memberikan masukan, dan menciptakan suasana kerja yang terbuka berhasil menciptakan motivasi dan meningkatkan produktivitas karyawan. Selain itu, kepemimpinan yang demokratis juga dinilai mampu membangun hubungan interpersonal yang baik antara pemimpin dan karyawan, sehingga tercipta iklim kerja yang harmonis dan mendukung tercapainya tujuan organisasi.
Faktor Penentu Minat Menggunakan Financial Technology Syariah Pasca Covid-19 Kurniawan, Arifa; Ningsih, Nur Wahyu; Pramasha, Raizky Rienaldy; Audia, Nanda
BISNIS Vol 11, No 1 (2023): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v11i1.19840

Abstract

The Covid-19 pandemic has shaped people's behavior patterns to utilize technology to facilitate activities. Technological innovations used in the financial sector with Islamic concepts are called sharia financial technology. This study aims to prove the theoretical concepts of planned behavior (attitudes, subjective norms, and perceptions of behavior control), the use of technology, Islamic financial literacy and digital literacy influence students' interest in using Islamic financial technology. This study uses a quantitative method with an explanatory research approach. The population in this study were FEBI UIN RIL students. The sampling method used accidental sampling with a total sample of 221 respondents. Data collection techniques using a questionnaire. The data analysis technique used the structural equation model-Partial Least Square (SEM-PLS) with the Warpls 7.0 tool. The results of the study prove that the variables attitude (X1), perceived behavioural control (X3), digital literacy (X5), and use of technology (X6) influence students' intentions to use Islamic financial technology. Meanwhile, the subjective norm variables (X2) and Islamic financial literacy (X4) have no effect on students' intentions to use Islamic financial technology.
Co-Authors ANDIKA SAPUTRA Andika Saputra Andika Saputra Audia, Nanda Ersi Sisdianto Evi Ekawati Evi Ekawati Nanda Aulia Ningsih, Nur Wahyu Nur Wahyu Ningsih Raizky Rienaldy Pramasha Restianita, Oza Rosydalina Putri Sandi, Ary Kurnia Silawati, Tika Tika Silawati Vicky F Sanjaya Zuliansyah, A