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All Journal Owner : Riset dan Jurnal Akuntansi Al-Mashrof: Islamic Banking and Finance
Dwi Indriani Fidiastutik Wijaya
Unknown Affiliation
Economics, Econometrics & Finance

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Optimizing Sharia Finance with Big Data to Overcome the Challenges of Digitalization Dwi Indriani Fidiastutik Wijaya; Candra Pramula Pinandita; Rahma Rina Wijayanti
Al-Mashrof: Islamic Banking and Finance Vol. 6 No. 1 (2025): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/7jya1690

Abstract

This study aims to develop a conceptual understanding of how big data can be optimized to support innovation and improve transparency, accuracy, and sharia compliance in Islamic financial institutions. A qualitative approach was employed through a systematic literature review of peer-reviewed publications from 2015 to 2025. Sources were selected based on relevance, credibility, and their contribution to understanding the nexus between big data and sharia-compliant financial systems. The findings indicate that big data enables real-time compliance monitoring, improves the accuracy of financial reporting, and enhances risk prediction aligned with Islamic jurisprudence. However, significant barriers remain, including limited technological infrastructure, privacy concerns, and the need for ethical frameworks tailored to sharia law. With targeted regulatory adjustments, infrastructure development, and capacity-building, big data holds transformative potential for the sharia finance industry. This study contributes a novel conceptual framework for data-driven transformation in Islamic finance and provides actionable insights for policymakers, regulators, and industry stakeholders seeking to align technological innovation with Islamic ethical and legal standards. Keywords: Big Data, Sharia Finance, Digital Transformation, Compliance, Financial Technology
Nilai Budaya dan Kinerja Environmental, Social, Governance (ESG) : A Systematic Literature Review Rahma Rina Wijayanti; Oryza Ardhiarisca; Berlina Yudha Pratiwi; Dwi Indriani Fidiastutik Wijaya
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3393

Abstract

This study presents a Systematic Literature Review (SLR) examining the interplay between culture and governance in shaping Environmental, Social, and Governance (ESG) practices across corporate, community, and societal contexts. Bases on PRISMA reporting flow, total of 41 relevant articles published between 2015–2025 were synthesized to map how cultural values function as informal governance that moderates, mediates, or reinforces sustainability implementation and performance. The review identifies five primary cultural influence pathways: board and organizational culture, national traditions and collective values, innovation and digital culture, local wisdom and social capital, as well as investor perception shaped by cultural context. These mechanisms significantly impact ESG disclosure quality, long-term decision-making, stakeholder legitimacy, and environmental innovation, although the effects vary across institutional settings. The findings reveal research gaps related to fragmented scholarly approaches, inconsistent outcomes on cultural diversity, and the absence of multi-level integrated models. This study highlights culture as a foundational mechanism in sustainability governance beyond regulatory compliance and encourages future studies to develop longitudinal, mixed-method, and cross-country comparative frameworks.
Co-Authors Berlina Yudha Pratiwi Oryza Ardhiarisca Pinandita, Candra Pramula Rahma Rina Wijayanti Rahma Rina Wijayanti