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Village Financial System, Accountability, Transparency, and Sharia Economic Analysis Fatmawati, Fatmawati; Semaun, Syahriyah; Astuti, An Ras Try; Muhammadun, Muzdalifah; Bahri, Andi
Jurnal Ar-Ribh Vol. 8 No. 2 (2025): October 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/5knnyg22

Abstract

This research analyzes the Islamic Economic Analysis of Accountability and Transparency of the Village Financial System (SISKEUDES) in Cempa Pinrang District. The purpose of this research is to analyze the implementation of accountability, identify the level of transparency, and conduct an Islamic Economic Analysis of the Village Financial System (SISKEUDES) in Cempa Pinrang District. The research method used is descriptive qualitative. This type of research is field research. This research approach employs a case study approach. The data sources used are primary data in the form of direct interviews with village officials, the community, and secondary data in the form of books, journals, and articles related to the discussed topic. The results of this research show: 1). Overall, Siskeudes has successfully improved various aspects of accountability in village financial management, although it is important to continue monitoring it. This system encourages honesty and legal compliance, makes financial processes more orderly and easier to supervise, and makes the planning and implementation of village programs and policies more transparent with active support from the community and the BPD. 2). The transparency of Village Funds in Cempa Pinrang District is good in providing data. However, the main issue is that the community still has difficulty understanding information that is too technical and not all residents have equal access. Therefore, true transparency means that information must be easy to understand and accessible to everyone, so that accountability in the use of Village Funds can truly be realized3). Siskeudes has reinforced the principles of Islamic economics in village financial management: encouraging honesty (Siddiq) in data, enhancing responsibility (Amanah) through transparency and oversight, and honing the intelligence (Fathonah) of village officials in digital administration. However, the main challenge of Tabligh (information dissemination) is to ensure that transparent data can be easily understood and accessed by all layers of society, so that transparency truly empowers and encourages public participation.
Opportunities and Challenges: Revitalising the Accounting Profession Against Artificial Intelligent Yassin, Muhammad; Frihatni, Andi Ayu; Muhammadun, Muzdalifah
Riwayat: Educational Journal of History and Humanities Vol 8, No 1 (2025): Januari, Special Issue on "Educational design research for human beings learning
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i1.43906

Abstract

Technological developments noting Artificial Intelligence have impacted many aspects of activities and sectors of society, including the accounting profession. Therefore, this research is intended to analyse the opportunities and challenges that the AI revolution has on the accounting profession, as well as formulate a strategy to revitalise the role of accountants in the digital era. In this research, a qualitative approach method was used through literature review techniques. Based on the research results, it was found that AI offers enormous opportunities in improving efficiency, accuracy, and productivity through the automation of routine tasks such as transaction recording, data analysis, and so on. However, a significant source of risk has also emerged at the same time, and is a concern for the accounting profession today and in the future. Harnessing Artificial Intelligence impacts the liquidation process and the generation of new jobs, requiring the accounting profession to continuously evolve through challenges that demand increased technical, strategic competence and a deep understanding of technology. accounting as a strategic partner in business decision making. This article recommends collaborative efforts between educational institutions, professional organisations, and companies. As well as the development of accounting professional resources that are aligned with current conditions, to prepare accountants for the changes brought by Aritficial Intelligence. With the right approach, Artificial Intelligence will not only be a challenge, but also an opportunity to strengthen the relevance and sustainability of the accounting profession in the future.