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All Journal Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Jurnal of Islamic Economic Studies
Ainul Fatha Isman
Unknown Affiliation
Religion Economics, Econometrics & Finance

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Bibliometric Mapping of Islamic Green Economy Research: Trends, Networks, and Emerging Themes Ainul Fatha Isman; Syahriyah Semaun; Muh. Ahsan Kamil; Ali Wardani; Muhammad Rasyid Ridlo
Journal of Islamic Economic Studies Vol. 1 No. 3 (2025): September 2025
Publisher : Yayasan Darussalam Patalassang

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The rapid growth of the global Islamic economy, with Sharia financial assets projected to reach USD 9.75 trillion by 2029, demands the transformation of Sharia accounting systems through artificial intelligence (AI) implementation. This study analyzes the impact of AI on the transformation of Sharia accounting systems from a global perspective using qualitative methods through library research examining recent academic sources. The results reveal that AI enhances Sharia compliance monitoring accuracy by up to 92% through natural language processing (NLP), but faces complex challenges including regulatory disparities, algorithmic biases, and technological infrastructure gaps between GCC, Southeast Asia, and Africa regions. Key findings emphasize the need for an ethical framework based on maqasid al-shariah and localized AI adoption strategies. The research contributes to the development of a hybrid intelligence model integrating AI with human expertise and an ethical AI certification framework for Sharia accounting. This study recommends multisectoral collaboration to ensure digital transformation aligned with Islamic values.
Analisis Dampak Pemberdayaan Ekonomi pada Program DD Farm dalam Meningkatkan Pendapatan Mustahik Muh. Ahsan Kamil; Syahriyah Semaun; Rachmat Sugeng; Ainul Fatha Isman; Abdullah Fauzan
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 9 No 2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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There are various zakat-based economic empowerment models managed by amil zakat institutions in Indonesia, one of which is the Dompet Dhuafa Farm program. It uses a quantitative method, with data collection techniques such as interviews and documentation. The data obtained was analysed using the Wilcoxon t-test. The findings of this study are that the DD Farm program's mustahik economic empowerment model creates a livestock business by appointing mustahik as stable employees who manage on-farm and of farm processes so that they get a steady income. The results of the Wilcoxon t-test show that Mustahik's income was different before and after working in the DD Farm program. The DD Farm empowerment model has a positive impact on increasing mustahik income but is not yet perfectly adequate because some mustahiks still have incomes below the regional minimum wage.
Co-Authors Abdullah Fauzan Ali Wardani Muh. Ahsan Kamil Rachmat Sugeng Ridlo, Muhammad Rasyid Syahriyah Semaun, Syahriyah