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All Journal Journal of Creative Student Research Journal of Islamic Economics and Finance
Pinia Tri Rahma
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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EVOLUSI PEMIKIRAN AKUNTANSI SYARIAH DARI ZAMAN KLASIK HINGGA ERA DIGITAL Pinia Tri Rahma; Sintia, Sintia Putri; Repaldo, Repaldo
Journal of Islamic Economics and Finance Vol. 2 No. 1 (2025): Agustus
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/joieaf.v2i1.2620

Abstract

Penelitian ini bertujuan untuk mengkaji evolusi akuntansi syariah dari era klasik hingga era digital dengan menggunakan metode Systematic Literature Review (SLR) berbasis kerangka kerja PRISMA untuk memastikan proses telaah dilakukan secara sistematis, transparan, dan terstruktur. Data diperoleh dari berbagai sumber literatur seperti buku, jurnal ilmiah, artikel, dan dokumen relevan, kemudian dianalisis menggunakan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa akuntansi syariah telah berkembang sejak masa Rasulullah SAW dan Khulafaur Rasyidin, dengan sistem administrasi seperti Baitul Maal dan Diwan, hingga kini bertransformasi dalam bentuk standar akuntansi syariah modern yang diakomodasi PSAK Syariah. Di era digital, praktik akuntansi syariah beradaptasi melalui penerapan teknologi keuangan berbasis syariah seperti fintech, blockchain halal, dan crowdfunding sesuai prinsip maqashid syariah. Temuan ini menegaskan perbedaan mendasar akuntansi syariah dengan konvensional, baik dari segi landasan nilai, pengakuan laba, maupun orientasi sistem, serta menggarisbawahi pentingnya penguatan prinsip syariah dalam menghadapi tantangan global dan perkembangan teknologi.   Kata Kunci: Akuntansi Syariah, Systematic Literature Review, Prisma, Digitalisasi, Ekonomi Islam
Systematic Literatur Review: Peran Kinerja Lingkungan pada Pengaruh Gender Diversity terhadap Kinerja Keuangan Robby Sagara; Lola Cahaya Seri Rahayu; Pinia Tri Rahma
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5777

Abstract

This study aims to analyze the role of environmental performance in the relationship between gender diversity and corporate financial performance. The method used was a Systematic Literature Review (SLR) of reputable scientific articles and accredited national journals for the 2021–2025 period. The study results indicate that gender diversity has the potential to improve financial performance, but this effect depends on the company's environmental performance. Good environmental performance strengthens the contribution of gender diversity in sustainability-oriented strategic decision-making, thus positively impacting financial performance. Conversely, in companies with low environmental performance, the implementation of gender diversity tends to be symbolic and has not yet had a significant financial impact. These findings emphasize the importance of integrating inclusive governance and environmental management to create sustainable corporate value. This study provides insights for practitioners and policymakers regarding the importance of combining gender diversity with environmental initiatives to support sustainable corporate performance. These findings are important for business practitioners and policymakers in developing policies that support gender diversity and environmental sustainability to achieve better financial goals.
Co-Authors Lola Cahaya Seri Rahayu Repaldo, Repaldo Robby Sagara Sintia, Sintia Putri