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All Journal MIX : Jurnal Ilmiah Manajemen Pelita : Jurnal Penelitian, Terapan dan Aplikatif
Igorevna, Volkhonova Mariya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Digital Transformation in the Dynamics of Sharia Accounting Standards: Challenges and Opportunities in the Era of 4.0 and Society 5.0 Chaniago, Nuraini; Nugroho, Lucky; Firdayetti, Firdayetti; Islami, Wardah; Igorevna, Volkhonova Mariya
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 3 (2024): Pelita Journal October 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i3.80

Abstract

Digital transformation in the Industrial Revolution 4.0 and Society 5.0 era has presented opportunities and challenges in developing Sharia accounting standards. The phenomenon can be seen in the digital literacy gap, limited technological infrastructure, and the need to harmonize Sharia accounting standards with international standards such as IFRS. This research aims to analyze the dynamics of the development of Sharia accounting standards in the digital era, identify key challenges such as technological limitations and differences in interpreting Sharia principles, and uncover innovation opportunities through digitalization. A descriptive qualitative approach uses secondary data from academic journals, institutional reports, and regulatory documents. The study results show that blockchain, artificial intelligence (AI), and the Internet of Things (IoT) can improve Sharia-based finance's efficiency, transparency, and inclusion. However, its implementation requires infrastructure investment, increased digital literacy, and cross-sector collaboration. The implications of this research include strategic recommendations for regulators, practitioners, and academics to take advantage of digital technology opportunities to strengthen Islamic financial institutions' global competitiveness. The latest of this research lies in analyzing the integration of Sharia principles with modern technology, offering strategic guidance in creating relevant Sharia accounting standards in the digital era. This study provides important insights to encourage sustainability and innovation in Islamic financial management by Islamic principles.
Analysis of Identifying Company Operational System Development Utilizing the Quality Function Deployment Nugraha, Evan; Sari, Rini Mulyani; Igorevna, Volkhonova Mariya
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 1 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i1.003

Abstract

Objectives: Performance is a key part in management's work in managing an organization. Employee performance is impacted by a variety of factors, both internal to the workforce and external to the government, firm, or organizational environment. One of the firms in Indonesia that felt the impact complained about performance issues, making it impossible to grow the company's management system. The majority of the issues arise from employee performance and a lack of knowledge about the company's operational management system, which limits the scope of optimizing the company operational.Methodology: The research method used qualitative research, data with questionnaire and brainstorming with respondents. for processing data with QFD method.Finding: The QFD calculations revealed and produces conclusions regarding the main identify priorities that must be taken by the company, including that employees must be able to offer good output/results for the organization, increase technical abilities in running work facilities while working, and be time disciplined.Conclusion: The QFD calculation's results showed that, for the respondent's level of interest, employees' ability to produce high-quality work products was the company's top priority, next motivate to apply time management finish tasks on schedule, and advance their technical proficiency and mental skills. In the meantime, the company's top focus in assisting staff members in meeting performance standards all.
Co-Authors Firdayetti, Firdayetti Islami, Wardah Lucky Nugroho Nugraha, Evan Nuraini Chaniago, Nuraini Rini Mulyani Sari