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All Journal Journal of Islamic Accounting and Finance Research Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi
Anisa Dewi Arismaya
Universitas Islam Negeri Salatiga
Religion Economics, Econometrics & Finance

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AI-enhanced human resource and green accounting: for achieving sustainable development performance in sharia bank industry Satria Avianda Nurcahyo; Anisa Dewi Arismaya; Fitri Dwi Jayanti; Anis Malik Thoha
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25871

Abstract

Purpose - The purpose This study investigates the role of AI-enhanced human resources in environmental innovation strategy, green accounting, and sustainable development performance within the state-owned sharia banking sector. Method - Using a quantitative approach and Structural Equation Modeling (SEM) Partial Least Squares (PLS), the research involves a sample of 250 employees from various state-owned sharia banks in Central Java. Result - The results showed indicate that the implementation of AI in human resource management significantly contributes to environmental innovation strategy and green accounting, which in turn supports sustainable development performance. Additionally, green accounting is found to play a critical role in enhancing organizational sustainability performance. Implication - These findings offer valuable insights for strategic policies in the sharia banking sector, aiming to achieve sustainable development goals through the integration of intelligent technology and eco-friendly practices in organizational operations. Originality - This research provides the first insights that serve as a foundation for academics and policymakers to develop more comprehensive models for sustainable development in the sharia banking.
Pengaruh Board Composition Terhadap ISR Disclosure dengan Board of Directors’ Accounting Expertise sebagai Variabel Moderasi Ananda Amelia Apri; Anisa Dewi Arismaya
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Juli
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jibaku.v6i2.5091

Abstract

This study is motivated by the suboptimal implementation of transparency and accountability principles in Islamic Social Reporting (ISR) disclosure among companies included in the Islamic stock index. In addition, previous studies have produced mixed findings, indicating the need for further investigation into the factors influencing the level of ISR disclosure. This study aims to analyze the effect of Board Composition on Islamic Social Reporting Disclosure (ISR) and examine the role of Board of Directors’ Accounting Expertise as a moderating variable in companies listed on the Jakarta Islamic Index 70 (JII70) during the 2020–2024 period. The study employs a quantitative approach using secondary data obtained from companies’ annual reports. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that Board Composition has a positive and significant effect on ISR disclosure, with a coefficient of 0.085706 and a probability value of 0.0008. Furthermore, Board of Directors’ Accounting Expertise moderates this relationship, with a coefficient of 0.040726 and a probability value of 0.0435. Abstrak Penelitian ini dilatarbelakangi oleh belum optimalnya penerapan prinsip transparansi dan akuntabilitas dalam pengungkapan Islamic Social Reporting (ISR) pada perusahaan yang tergabung dalam indeks saham syariah. Selain itu, hasil penelitian terdahulu masih menunjukkan temuan yang beragam sehingga diperlukan kajian lebih lanjut mengenai faktor yang memengaruhi tingkat pengungkapan ISR. Penelitian ini bertujuan untuk menganalisis pengaruh Board Composition terhadap Islamic Social Reporting Disclosure (ISR) serta menguji peran moderasi Board of Directors’ Accounting Expertise pada perusahaan yang terdaftar dalam Jakarta Islamic Index 70 (JII70) periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Analisis data dilakukan menggunakan regresi data panel dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Board Composition berpengaruh positif dan signifikan terhadap pengungkapan ISR dengan koefisien 0,085706 dan probabilitas 0,0008. Selain itu, Board of Directors’ Accounting Expertise mampu memoderasi hubungan tersebut dengan koefisien 0,040726 dan probabilitas 0,0435.
Co-Authors Ananda Amelia Apri Anis Malik Thoha Fitri Dwi Jayanti Satria Avianda Nurcahyo