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All Journal Lateralisasi Trending: Jurnal Manajemen dan Ekonomi Journal of Islamic Economics and Finance
Vivi Nurul Alfia
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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KECERDASAN BUATAN (AI) DALAM AUDIT LAPORAN KEUANGAN SYARIAH:TREN DAN TANTANGAN Jedlisaputra; Vivi Nurul Alfia; Dzakira isratun Nisa
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.v2i1.2626

Abstract

This abstract discusses the use of artificial intelligence in auditing Islamic financial statements, The goal is to not only evaluate the accuracy of the statements but also to ensure that they are in accordance with Islamic principles, such as honesty, fairness, and the prohibition of usury. With technologies such as machine learning and natural language processing, analysis of transactions and contracts can be done quickly and thoroughly. Artificial intelligence supports auditors and the sharia supervisory board in identifying non-halal transaction and checking compliance with fatwas from the DSN-MUI. However, there are major challenges, such as the lack of bias in the algorithm. Collaboration between technology experts, academics, and scholars is needed to create an artificial intelligence audit system that is ethical, transparent, and in line with the maqasid of sharia.
Systematic Literature Review: The Effect of Green Innovation and Carbon Emission Disclosure on Financial Performance Moderated by Gender Diversity Niken Ardelia Zamrizal; Vivi Nurul Alfia; Nadia Puspita Sari
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5528

Abstract

This study aims to examine the effect of green innovation and carbon emission disclosure on corporate financial performance, moderated by gender diversity on the board of directors. The method used is a Systematic Literature Review (SLR) with a qualitative approach that analyzes various empirical studies published in reputable international journals. The review process follows a structured protocol, including identification, screening, eligibility, and synthesis of relevant literature. The results indicate that green innovation and carbon emission disclosure have a positive effect on financial performance through improved operational efficiency, enhanced corporate reputation, regulatory compliance, and increased investor confidence. Furthermore, gender diversity on the board strengthens this relationship by encouraging more inclusive, ethical, and sustainability-oriented decision-making processes. Boards with higher female representation tend to be more sensitive to environmental and social issues, leading to more effective implementation of sustainability strategies. This study confirms that the integration of environmental responsibility and board diversity within corporate governance frameworks can serve as a strategic mechanism to achieve sustainable competitive advantage, long-term financial performance, and stronger corporate social legitimacy in an increasingly environmentally conscious business environment.
DAFTAR PUSTAKA, CATATAN KAKI, KUTIPAN DAN KARYA ILMIAH Ezzy Cardila Vertiwi; Imellia Kontesa; Ira Yuniati; Nensi Yuniarti; Vivi Nurul Alfia; Nadia Safitri; Anisya Putri; Jedli Saputra; Risti Ayu Mawarni; M. Aziz Fitra Bunaya; Rahyatul Maidah; Dzakira Isratunnissa
Lateralisasi Vol. 13 No. 2 (2025): DESEMBER (2025)
Publisher : Fakultas Keguruan dan Pendidikan Universitas Muhammmadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/lateralisasi.v13i2.8831

Abstract

Karya ilmiah merupakan hasil dari proses berpikir sistematis dan metodologis yang menuntut keakuratan dalam penulisan sumber referensi. Namun, masih banyak mahasiswa yang belum memahami secara tepat cara menyusun daftar pustaka, mencantumkan catatan kaki, serta mengutip sumber secara etis dan sesuai kaidah akademik. Artikel ini mengulas pentingnya tiga komponen utama—daftar pustaka, catatan kaki, dan kutipan—sebagai fondasi penulisan karya ilmiah yang kredibel. Dengan menggunakan pendekatan kualitatif deskriptif melalui wawancara, studi dokumentasi, dan studi pustaka, penelitian ini menemukan bahwa pemahaman mahasiswa meningkat setelah dilakukan sosialisasi penulisan referensi ilmiah. Hasilnya menunjukkan bahwa pemahaman teknis dalam menulis referensi berdampak langsung pada kualitas dan integritas karya ilmiah. Artikel ini diharapkan menjadi rujukan praktis dan edukatif dalam menyusun karya ilmiah yang sahih, sistematis, dan bebas dari plagiarisme.
Co-Authors Anisya Putri Dzakira isratun Nisa Dzakira Isratunnissa Ezzy Cardila Vertiwi Imellia kontesa Ira Yuniati Jedli Saputra Jedlisaputra M. Aziz Fitra Bunaya Nadia Puspita Sari Nadia Safitri Nensi Yuniarti Niken Ardelia Zamrizal Rahyatul Maidah Risti Ayu Mawarni