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AI-enhanced human resource and green accounting: for achieving sustainable development performance in sharia bank industry Satria Avianda Nurcahyo; Anisa Dewi Arismaya; Fitri Dwi Jayanti; Anis Malik Thoha
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25871

Abstract

Purpose - The purpose This study investigates the role of AI-enhanced human resources in environmental innovation strategy, green accounting, and sustainable development performance within the state-owned sharia banking sector. Method - Using a quantitative approach and Structural Equation Modeling (SEM) Partial Least Squares (PLS), the research involves a sample of 250 employees from various state-owned sharia banks in Central Java. Result - The results showed indicate that the implementation of AI in human resource management significantly contributes to environmental innovation strategy and green accounting, which in turn supports sustainable development performance. Additionally, green accounting is found to play a critical role in enhancing organizational sustainability performance. Implication - These findings offer valuable insights for strategic policies in the sharia banking sector, aiming to achieve sustainable development goals through the integration of intelligent technology and eco-friendly practices in organizational operations. Originality - This research provides the first insights that serve as a foundation for academics and policymakers to develop more comprehensive models for sustainable development in the sharia banking.
Political Representation of Abdullah Gathmyr in Indonesia's Liberal Democracy Syukri, Ahmad; Anis Malik Thoha
JURNAL TAPIS Vol 22 No 2 (2025): Jurnal Tapis : Jurnal Teropong Aspirasi Politik Islam
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/tps.v22i2.29027

Abstract

This article analyses the manifestation of Abdullah Gathmyr's political representation as a legislator of the Nahdlatul Ulama (NU) Party in South Sumatra in the context of Indonesia's liberal democracy during the period 1956-1958. It employs a qualitative approach, combining parliamentary discourse analysis with Ricoeur's hermeneutics. The main findings identify three dimensions of political representation: traditional Islamic ideology, the South Sumatra region, and the Hadhrami-Indonesian ethno-cultural community. Abdullah Gathmyr embodied a model of moderate Islamic leadership that successfully integrated the conventional values of Ahlus Sunnah wal jamaah (Aswaja) with modern democratic practices. Islamic traditionalism can play a constructive role in democratic systems through coalition building and inclusive governance. Abdullah Gathmyr's multidimensional representation model offers a blueprint for political practitioners to develop authentic yet adaptive leadership in the context of modernity. The article demonstrates that Islamic political moderation integrates religious values and modern practices without requiring secularisation. Intersectionality in political representation, which combines religious-political, regional, and ethnocultural identities, provides a theoretical framework for understanding the complexity of political representation in multicultural societies