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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan
Ana Rusmardiana
Universitas Indraprasta PGRI, Indonesia
Economics, Econometrics & Finance Social Sciences

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Sustainable Financial Management Strategies in Islamic Banks Amid Global Economic Volatility Ahadi Rerung; Ana Rusmardiana; Firda Rachma Amalia; Abdul Karim
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3676

Abstract

This study explores the sustainable financial management strategies implemented by Islamic banks amid global economic volatility. this study aims to identify and analyze the sustainable financial management strategies implemented by Islamic banks in the face of global economic volatility. Using a qualitative approach through a literature review, the research examines existing studies and theoretical frameworks related to risk management, investment strategies, and financial sustainability in Islamic banking. The findings reveal that Islamic banks prioritize Shariah-based risk management, focusing on asset-backed instruments such as sukuk and mudharabah, which are more stable and resilient during financial crises. Additionally, diversification strategies in sectors like renewable energy, infrastructure, and social impact investments are increasingly adopted to mitigate risk and ensure long-term stability. The study also highlights the role of sustainable investment policies that align financial profitability with social responsibility, reflecting the ethical foundations of Islamic finance. The study concludes by emphasizing the need for further empirical research to better understand the implementation of these strategies across global contexts. The findings provide insights for policymakers, financial institutions, and researchers seeking to strengthen the resilience and sustainability of Islamic banks in a volatile economy.
Accountability and Transparency in Local Government Financial Reporting: An Empirical Study in Indonesia Badewin; Roosganda Elizabeth; Ana Rusmardiana; Gilbert Rely; Loso Judijanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3642

Abstract

Growing public demand for clean governance and fiscal responsibility has intensified the need for accountability and transparency in local government financial reporting in Indonesia, a decentralized nation facing challenges in ensuring timely and accurate disclosures. This study aims to investigate the level of accountability and transparency in local government financial reporting and identify institutional, regulatory, and technological factors influencing reporting quality. Using a quantitative approach, the research analyzes secondary data from 187 local government financial statements audited by the Indonesian Supreme Audit Board between 2018 and 2022, employing regression analysis to assess the impact of internal control effectiveness, audit opinions, electronic government systems, and financial management competencies. The findings reveal that robust internal control systems and favorable audit opinions significantly enhance reporting quality, while electronic government platforms improve both transparency and timeliness. The interaction between electronic government systems and financial management competencies further strengthens transparency, though disparities in technical capacity and leadership commitment create regional inconsistencies. This study concludes that institutional quality, digital innovation, and skilled human resources are vital for advancing financial accountability and transparency, offering actionable insights for policymakers to strengthen governance and rebuild public trust through credible reporting practices.
Co-Authors Abdul Karim Ahadi Rerung Badewin Firda Rachma Amalia Gilbert Rely Loso Judijanto Roosganda Elizabeth