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All Journal Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Akuntansi, Manajemen dan Perbankan Syariah
Naja, Nailun
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Predictive Analysis in Islamic Accounting: Understanding Financial Trends Through Advanced Technology Wulan Oktaviani; Dinda Safira; Nailun Naja; Ananda Meilani; Oktaviani, Wulan; Safira, Dinda; Naja, Nailun; Meilani, Ananda
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.21958

Abstract

This research aims to map studies related to technology applied in Islamic accounting using the bibliometric method of VOSviewer and a literature review to examine and analyze the application of advanced technology in understanding and predicting financial trends in the Islamic accounting sector. This study employs a mixed-method research approach, utilizing quantitative methods for the bibliometric study and qualitative methods for the literature review. The results indicate that, based on data collected from 2010 to 2024, there are 601 Scopus journals related to Islamic accounting technology. The visualization results from the VOSviewer software regarding the research map related to big data, blockchain, artificial intelligence, and sharia accounting show the presence of 8 clusters with 141 topic items. This research demonstrates that the development of AI, blockchain, and big data in the Islamic accounting sector plays a significant role. The implications of this study suggest that advanced technology can enhance operational efficiency, identify risks, understand customer preferences in accordance with Islamic values, and emphasize the importance of developing employee skills in the Islamic accounting sector to operate technologies such as AI, blockchain, and big data
Environmental Performance, Biaya Lingkungan Dan Firm Size Terhadap Kinerja Keuangan Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Naja, Nailun; As’illah, As’illah; Pratama, Versiandika Yudha
Jurnal Akuntansi, Manajemen dan Perbankan Syariah Vol 4 No 6 (2024): Desember 2024
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/jamasy.v4i6.8245

Abstract

Tujuan - Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan , biaya lingkungan dan ukuran perusahaan terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Metode – Penelitian ini menggunakan metode penelitian kauntitatif dimana menggunakan analisis regresi berganda untuk melihat hubungan antar variabel. Hasil - Hasil penelitian ini menunjukkan bahwa kinerja lingkungan dan ukuran perusahaan berpengaruh, sedangkan biaya lingkungan tidak berpengaruh terhadap kinerja keuangan perusahaan pertambangan periode 2020-2023. Implikasi - Penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan perusahaan pertambangan sektor energi yang terdaftar di BEI. Orisinalitas - Makalah ini melihat hubungan beberapa faktor yang mempengaruhi kinerja keuangan pada perusahaan pertambangan. Banyaknya perusahaan yang ada membuktikan pengaruh faktor-faktor tersebut terhadap kinerja keuangan. Kata kunci: kinerja lingkungan , biaya lingkungan, ukuran perusahaan , kinerja keuangan, perusahaan pertambangan.
Co-Authors Ananda Meilani As’illah, As’illah Dinda Safira Meilani, Ananda Nailun Naja Oktaviani, Wulan Safira, Dinda Versiandika Yudha Pratama Wulan Oktaviani