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All Journal Laa Maisyir Jurnal Ekonomi Islam Infestasi Jurnal IUS (Kajian Hukum dan Keadilan) Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Riset Akuntansi dan Keuangan Banque Syar'i : Jurnal llmiah Perbankan Syariah Surya Abdimas Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Ilmiah Ekonomi Global Masa Kini Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Penelitian Inovatif Jurnal Bisnis Mahasiswa Islamiconomic: Jurnal Ekonomi Islam Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) BULLET : Jurnal Multidisiplin Ilmu AMMA : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Islamic Economics and Finance Atestasi : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat Inovasi Indonesia Aktsar: Jurnal Akuntansi Syariah Share Journal of Islamic Economics Business (JIsEb) Optimal: Jurnal Ekonomi dan Manajemen
Indri Yuliafitri
Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran, Jl. Dipati Ukur No. 35 Bandung, 40132, Jawa Barat, Indonesia
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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FinTech Syariah Dan Implikasinya Terhadap Praktik Akuntansi: Literature Review Indri Yuliafitri; Nabela Hapsari; Siti Zahrotul Fajriyah
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 4 No 2 : Desember (2025): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan
Publisher : Shofanah Media Berkah

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

Abstract

The development of financial technology (FinTech) has driven significant transformation in the financial industry, including the Islamic finance sector. Islamic FinTech emerges as an innovation that integrates digital technology with Sharia principles, such as fairness, transparency, and the prohibition of riba. However, the rapid growth of Islamic FinTech raises various implications for accounting practices, particularly in terms of recognition, measurement, presentation, and disclosure of digital-based transactions. This study aims to comprehensively review the development of Islamic FinTech and its implications for accounting practices through a literature review approach. The research method involves reviewing relevant national and international journal articles published within the last five years. The findings indicate that Islamic FinTech influences changes in business models, increases the complexity of digital transaction recording, and requires adjustments in Islamic accounting standards and policies. Furthermore, key challenges identified include regulatory issues, Sharia compliance, data security, and the readiness of accounting human resources. This study is expected to contribute theoretically to the development of Islamic accounting literature and serve as a practical reference for academics, practitioners, and regulators in addressing the dynamics of Islamic FinTech.
Analisis Efektivitas Dan Efisiensi Anggaran Belanja Operasional Tahun Anggaran 2019-2022 : (Studi Kasus Pada Dinas-Dinas Di Kota Bandung) Raafi Melati Putri; Indri Yuliafitri
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 1 (2024): Maret : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i1.2586

Abstract

The broad principles of autonomy in accordance with the principles of the Unitary State of the Republic of Indonesia grant the right to local regions to manage their own affairs, adapting policies to local characteristics and needs, thereby enhancing the effectiveness, efficiency, and accountability of governance at the local level. The management of local finances involves a series of actions carried out by financial management officials, including planning, implementation, monitoring, and accountability for these tasks. In the past five years (2019-2022), the City of Bandung government has analyzed the effectiveness and efficiency of the utilization of operational expenditure budgets by its departments. This budget is crucial in improving the quality of public services and meeting community needs, serving as a focal point for the evaluation of the city government's financial performance. The realization of Bandung City's operational budget from 2019 to 2022 indicates a fairly effective level of effectiveness (84%). Despite falling slightly below the target, the percentage of effectiveness increased from 81% (2019) to 87% (2022). In terms of efficiency, the city managed to save operational budget with a "very efficient" rating (15%), achieving efficiency percentages ranging from 12% to 23% during this period.
Analisis Rasio Keuangan Pendapatan Daerah Untuk Mengukur Kinerja Pemerintah Studi Kasus Pada Kabupaten Bandung (2017-2022) Raden Firsa Uladhiya Ulfa; Indri Yuliafitri
Akuntansi Vol. 2 No. 3 (2023): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.346

Abstract

Each region is required to be able to manage finances well in order to achieve regional autonomy. This study aims to analyze the financial performance of the Regional Government of Bandung Regency for the 2017-2022 period using a quantitative descriptive research type. The results of this study indicate that Bandung Regency has a ratio of independence in a consultative pattern with an average ratio of 26.8% or low, the ratio of fiscal decentralization is at an average ratio of 18.8% or low, the ratio of PAD effectiveness is at an average ratio 109.5% or very effective, the ratio of the effectiveness of regional taxes is at an average ratio of 113.73% or very effective, the ratio of the effectiveness of regional levies is at an average ratio of 89.6% less effective.
Co-Authors Abestian, Geovan Isnaen Ahmad Luqman Hakim Ahmad Luqman Hakim, Ahmad Luqman Alifia Aulia Putri Amrania, Gia Kardina Arie Indra Rivaldi Armania, Gia Kardina Prima Armania, Gia Prima ASMA NUR KHOIRIYAH Auni Alifah Sukirman Cahya Irawadi Chairia Chairia Citra Sukmadilaga Citra Sumakdilaga Dewi Kania Sugiharti DIMAS RUSVIANTO Dini Lestari Dini Rosdini Euis Nurhayati Euis Nurhayati Fadiyah Hani Sabila Faoziah Ulfah Fatmawati Farah Dwi Puspitasari Fatmawati, Faoziah Ulfa Fazriah, Siti Fitri Fadilah Gia Kardina Prima A Gia Kardina Prima Amrania Hani Meilita Purnama Subardi Hani Meilita Purnama Subardi Hartanto, Ghani Satria I Gusti Agung Komang Diafari Djuni Hartawan Irawadi, Cahya Ismail, Shafinar Ken Paramitha Aryana Lathifah, Ressy Siti Melinda Rahman Memed Sueb Nabela Hapsari Nabela Hapsari Naza Azella Ilma Agnia Nurhayati, Euis Pratama, Novio Dyfa Puspitasari, Farah Dwi Putri, Sabina Achmalia Raafi Melati Putri Raafi Melati Putri Raden Firsa Uladhiya Ulfa Raden Firsa Uladhiya Ulfa Ramadhan, Bayu Ramadhani, Saltsa Aulia Elena Ramdhani, Rully Herdita Ressy Siti Lathifah Rully Herdita Ramadhani Runita Arum Kanti Sabila, Fadiyah Hani Siti Zahrotul Fajriyah Sri Mulyani Sri Mulyani Sumakdilaga, Citra Wibowo, Bambang Aji