Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Journal of Creative Student Research Journal of Islamic Economics and Finance
Dzakira isratun Nisa
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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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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.
Peran Pengungkapan Akuntansi Lingkungan pada Stock Return di Perusahaan GO Publik di Indonesia 2021-2024 Alda Lorenza; Repaldo Repaldo; Dzakira Isratun Nisa
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.v3i6.5804

Abstract

This study aims to examine the role of environmental accounting disclosure on stock returns of publicly listed companies in Indonesia. Growing awareness of environmental issues has encouraged companies to focus not only on financial performance but also on transparency regarding the environmental impacts of their operations. Environmental accounting disclosure represents a form of corporate responsibility that provides relevant information for stakeholders, particularly investors, in assessing business sustainability.This research applies a systematic literature review using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) approach. The reviewed articles consist of empirical studies published between 2021 and 2025 that are relevant to environmental accounting disclosure and stock returns. Data were collected through Google Scholar using specific keywords, and selected articles were further analyzed to identify research patterns and consistency of findings.The results indicate that environmental accounting disclosure does not have a significant effect on stock returns of publicly listed companies in Indonesia. This finding is influenced by several factors, including investors’ tendency to prioritize short-term financial gains, while environmental information is generally long-term oriented. In addition, environmental disclosure practices in Indonesia remain voluntary, resulting in variations in disclosure quality and completeness across companies. Consequently, such information has not been able to consistently influence investment decisions. The findings suggest that although environmental accounting disclosure plays an important role in supporting corporate sustainability, its impact on stock returns remains limited.
Co-Authors Alda Lorenza Jedlisaputra Repaldo Repaldo Vivi Nurul Alfia