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All Journal Jurnal Akuntansi, Manajemen dan Perbankan Syariah JISEF : Journal Of International Sharia Economics And Financial Journal of Management, Finance and Accounting Research
Gunawan Aji
Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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FINANCIAL MANAGEMENT IN THE FRAMEWORK OF SHARIA: EXPLORING THE BASICS OF FINANCIAL MANAGEMENT BASED ON ISLAMIC TEACHINGS Santi Nailul Izaty; Tsania Umairo; Sabita Khadiqoh; Gunawan Aji; Rizky Andrean
JISEF : Journal Of International Sharia Economics And Financial Vol 3 No 01 (2024): JISEF : Journal Of International Syaria  Economics and Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v3i01.1076

Abstract

Islamic financial management is a discipline that studies financial management according to Islamic sharia principles. This research is entitled Financial Management in the Framework of Sharia: Exploring the Basics of Financial Management Based on Islamic Teachings. This research aims to find out the Basics of Financial Management Based on Islamic Teachings within the framework of Sharia. This research uses a systematic literature review method to explore and analyze financial management in the framework of sharia by exploring the basics of financial management based on Islamic teachings. The results show that Islamic financial management focuses on the principles of justice, honesty, togetherness and compliance with Islamic law. The main principles include sharia compliance, maqashid sharia, prohibition of usury, justice, taawun, benefit, and balance. Its scope includes Islamic financial institutions such as banks, capital markets, insurance, and other financing institutions. Its functions include sharia-compliant funding, investment, and profit sharing/dividend decisions. Challenges include capitalization, product development, human resources, infrastructure, instrument variability, and the application of sharia principles. And Islamic financial management offers a more stable and sustainable approach by taking into account the spiritual and ethical aspects of financial management. However, with continuous innovation and consistent application of sharia principles, sharia financial management can contribute to creating a financial system that is more stable, sustainable and beneficial to the wider community
Reconstruction Of Islamic Accounting Theory: A Philosophical Approach Towards the Concepts of Value And Justice Nehayatul Najwa; Gunawan Aji
Journal of Management, Finance, and Accounting Research Vol. 1 No. 1 (2025): Journal of Management, Finance, and Accounting Research
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/jmfar.v1i1.500

Abstract

This study aims to reconstruct Islamic accounting theory based on the principles of maqashid sharia through a philosophical approach that encompasses ontological, epistemological, and axiological dimensions. Using a conceptual-philosophical method, this study analyzes classical Islamic sources such as the works of Al-Ghazali and Ash-Syatibi, and integrates them with modern accounting theory. The results show that conventional accounting focuses too much on material gain and ignores moral and spiritual accountability, thus losing its ethical orientation. This study produces the Islamic Accounting Maqashid Framework (IAMF) as a conceptual model that places justice (al-‘adl) at the core of accounting practice. The IAMF integrates moral, social, and spiritual dimensions in financial reporting to ensure horizontal accountability to society and vertical accountability to Allah SWT. This framework offers a transformative paradigm for Islamic accounting and provides theoretical and practical implications for financial institutions, auditors, and educational institutions in strengthening ethical and spiritual awareness in accounting practice.
The Role of Artificial Intelligence in Modern Accounting: A Systematic Literature Review Nayla Safarah; Gunawan Aji
Journal of Management, Finance, and Accounting Research Vol. 1 No. 1 (2025): Journal of Management, Finance, and Accounting Research
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/jmfar.v1i1.510

Abstract

The development of artificial intelligence (AI) technology has brought significant changes to accounting and auditing practices, particularly in automating processes and supporting data-driven decision-making. This study aims to analyze the role of AI in improving the effectiveness and efficiency of the auditing process and to identify the ethical implications arising from its use. The method used is a Systematic Literature Review (SLR) with a qualitative approach, using the PRISMA protocol to screen 24 journal articles from 2015 to 2024. The results of the study show that AI can improve accuracy, efficiency, and support real-time risk-based auditing. However, ethical challenges such as lack of transparency, algorithmic bias, and threats to professional independence remain important issues. Therefore, the successful application of AI in auditing is not only determined by technological sophistication, but also by the ethical readiness and digital literacy of auditors. This study confirms that the integration of AI in modern auditing has great transformative potential if balanced with responsible governance and oversight.
Otomatisasi Proses Robotik (RPA) dalam Akuntansi: Tinjauan Literatur Sitematik Berbasis PRISMA Ainaya Salsabila; Khoerirozak Khomsatun; Gunawan Aji
Jurnal Akuntansi, Manajemen dan Perbankan Syariah Vol. 5 No. 6 (2025): Desember 2025
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/txk9kn32

Abstract

Tujuan - Penelitian ini bertujuan untuk menyelidiki dan mengevaluasi literatur ilmiah tentang penerapan Robotic Process Automation (RPA) dalam akuntansi. Metode – Penelitian ini menggunakan metode penelitian Systematic Literature Review (SLR). Tahapan PRISMA memungkinkan peneliti memilih 10 artikel relevan dari periode 2020–2025 yang dapat diakses secara terbuka sesuai dengan kategori pemilihan. Hasil - Hasil penelitian menunjukkan bahwa adopsi RPA terus mengalami peningkatan dalam berbagai fungsi akuntansi dan audit. Penerapan RPA terbukti mampu meningkatkan efisiensi proses, akurasi pengolahan data, serta transparansi pelaporan. Namun demikian, penelitian ini juga mengidentifikasi dua hambatan utama dalam implementasi RPA, yaitu keterbatasan sumber daya dan kekurangan keterampilan sumber daya manusia, khususnya dalam aspek kemampuan pemrograman dan pemahaman teknologi digital. Implikasi - Penelitian ini menggunakan literatur ilmiah terkait penerapan RPA dalam akuntansi pada periode 2020–2025 sebagai dasar analisis. Orisinalitas - Makalah ini mengkaji penerapan RPA dalam akuntansi dengan mengidentifikasi manfaat, tantangan, serta celah penelitian yang masih terbatas dibahas. Penelitian ini menyoroti kurangnya kajian mengenai dampak strategis RPA dan kecerdasan buatan terhadap kinerja keberlanjutan dan strategi CSR, sehingga memberikan kontribusi baru bagi pengembangan penelitian di bidang akuntansi digital. Kata kunci: Otomatisasi Proses Robotik (RPA), Akuntansi, Tinjauan Literatur Sistematik (SLR)
Co-Authors Ainaya Salsabila Allisa Qotrunnada Munawaroh Khoerirozak Khomsatun Natalia Casha Nayla Safarah Nehayatul Najwa Rizky Andrean Sabita Khadiqoh Santi Nailul Izaty Siti Fatimah Tsania Umairo