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All Journal Journal of Central Banking Law and Institutions Accounting and Sustainability
Mimma Maripatul Uula
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Sustainable Accounting : Islamic Perspective and The Research Path Mimma Maripatul Uula; Ihsanul Ikhwan
Accounting and Sustainability Vol. 1 No. 1 (2022): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v1i1.255

Abstract

This study aims to see the development of research on the topic of "Islamic Sustainable Accounting" and research plans that can be carried out based on journals published on the theme. This research uses a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Islamic Sustainable Accounting" which comes from the Dimension database with a total of 42 journal articles. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of "Islamic Sustainable Accounting" research development in the world. The results of the study found that in bibliometric author mapping the authors who published the most research with the theme "Islamic Sustainable Accounting" were Ratnasari, Ririn Tri and Wijayanti, Provita. Furthermore, based on bibliometric keyword mapping, there are 3 clusters that can become research paths with topics related to Covid-19 and Islamic Sustainable Accounting, Islamic Microfinance and Islamic Sustainable Accounting, and Entrepreneurship and Islamic Sust ainable Accounting. Furthermore, the most used words are management, development, accounting, and sustainable development.
AI IN FATWA FORMULATION: TRANSFORMING SHARIA-COMPLIANT FINANCE Priantina, Anita; Mimma Maripatul Uula; Aufa; Evania Herindar
Journal of Central Banking Law and Institutions Vol. 4 No. 3 (2025)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jcli.v4i3.446

Abstract

Fatwas play a pivotal role in Islamic jurisprudence, serving as legal instruments to ensure that financial practices align with Shariah principles. For Islamic financial institutions, timely and accurate fatwas are essential to maintain compliance, operational clarity, and stakeholder trust. However, the fatwa development process is often time intensive. This study examines how artificial intelligence (AI) can be leveraged to enhance the efficiency and responsiveness of fatwa formulation. Using the Analytic Network Process (ANP), Shariah advisors and members of the Shariah Supervisory Board of Islamic Financial Institutions assessed the benefits, costs, opportunities, and risks associated with AI adoption. AI’s capacity for comprehensive data analysis is found to be the most weighted benefit. Key concerns include the cost of scientific verification, the risk of automating sacred decision-making, and the weakening of istinbath (legal reasoning) by scholars. To harness AI’s potential while preserving the integrity of Islamic jurisprudence, it is essential to have appropriate tools, training, and governance frameworks in place. AI has the potential not only to streamline the issuance of fatwas but also to transform the responsiveness and scalability of Shariah-compliant financial services. This study contributes to the literature on AI and Islamic jurisprudence by presenting an evidence-based framework for the responsible integration of AI in Shariah governance.
Co-Authors Anita Priantina Aufa Evania Herindar Ihsanul Ikhwan