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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Akbis: Media Riset Akuntansi dan Bisnis Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi dan Keuangan Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Akuntansi'45 Jurnal Transformasi Administrasi JURNAL PENGABDIAN AGRO AND MARINE INDUSTRY Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Central Banking Law and Institutions TOFEDU: The Future of Education Journal Indatu Journal of Management and Accounting Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Ilmiah Ekonomi Terpadu
Rimal Mahdani
Universitas Teuku Umar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Other

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Pengaruh Implementasi Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Karyawan Almeida, Jihan Sri Ayu; Mahdani, Said; Mahdani, Rimal; Rahmazaniati, Linda; Putri, Cut Widy Aulia
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.47690

Abstract

This study aims to analyze the effect of implementing the accounting information system and internal control system on employee performance in Islamic banking. The phenomenon of system disruptions and the existence of a research gap in previous studies underlie this study. Data were collected through questionnaires distributed to 24 employees of PT Bank Syariah Indonesia, Meulaboh Branch Office, using a saturated sampling technique and analyzed using multiple linear regression. The results show that the implementation of the accounting information system has a positive and significant effect on employee performance, while the internal control system has no significant partial effect. Simultaneously, both variables have a significant effect on employee performance, with a contribution of 37 percent. These results provide practical implications for Islamic banks to prioritize system integration, user competency development, and technology-based process optimization to improve employee performance sustainability.
Blockchain and AI in Combating Financial Corruption: A Systematic Literature Review Mahdani, Rimal; A. Soufyan, Dara
Journal of Central Banking Law and Institutions Vol. 5 No. 1 (2026)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jcli.v5i1.412

Abstract

Corruption in the financial sector threatens economic stability, resource allocation, and public trust. This study explores how blockchain and artificial intelligence (AI) can combat this corruption. Using a systematic literature review (SLR) guided by the PRISMA methodology, we analysed articles from 2020 to 2024. Findings show that blockchain enhances transparency through immutable, decentralised ledgers, while AI improves fraud detection through realtime anomaly detection and predictive analytics. Case studies reveal successful applications, such as greater accountability in public procurement and enhanced fraud detection in banking. However, adoption of these technologies faces challenges, including scalability, regulatory hurdles, and data privacy concerns. Integrating blockchain and AI into financial institutions’ operations can strengthen existing anti-corruption measures, boosting transparency and accountability. Yet, this study is limited by the technologies’ early development stage and the shifting regulatory environment. Future research should address barriers to unlocking the full potential of AI and blockchain to build a more equitable financial system.
Co-Authors ., Masyitah A. Soufyan, Dara Abrar Amri Abrar Amri Agung, Putra Alfian Anas Aliah, Nurul Almeida, Jihan Sri Ayu Armanusa, Armanusa Aryani, Irne Aulia Putri, Cut Widy Chairunnisa, Rizka Cut Mega Putri Cut Sri Firman Hastuti Cut Sri Firman Hastuti Cut Widy Aulia Putri Dahlia, Putri Damrus, Damrus Dewi Maya Sari Dewi Maya Sari DEWI SARTIKA Fajri Fajri Fatmayanti, Fatmayanti Fikri, Ihsanul Fira Safira Hafizhah Risnafitri Hardia, Natasha Athira Keisha Hastuti, Cut Sri Firman HUMAM, RAIS AULIA Idroes, Ghalieb Mutig Irdayani Irsan Hardi Kasim, Iwan Pelita Linda Rahmazaniati mahdani, said Mardiana Mardiana Mardiaton, Mardiaton Mariani Br Berutu Mirza, Muhammad Alfin Falha Muhyiddin, Didi Murni Murni Mustafira, Mustafira Mutiara Shifa Nur Elisyah Putri, Cut Widy Aulia Putri, Mila Setia Rahmad Kurniawan Rahmadani , Ika RAHMAZANIATI, LINDA Rasyidah Rina Maulina Risnafitri, Hafizhah Rozika, Donni Soufyan, Dara SOUFYAN, DARA ANGREKA Stendi, Dendi Tio Devilishanti Uswatun Hasanah Utami, Resty Tamara VONNA, SARI MAULIDA Wahyuni, Diah Tri Yanti , Fatma Yuliana, Desi