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All Journal 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 J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Balance : Jurnal Akuntansi dan Bisnis
Arifa Kurniawan
Universitas Islam Negeri Raden Intan Lampung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance 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.
Co-Authors 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