Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN IIJSE
Shelly Febriana Kartasari
Universitas Sriwijaya, Palembang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Integrating Sharia Accounting and Green Finance to Strengthen Environmental Governance: A Triple Bottom Line Approach Mareta Putri; Inten Meutia; Shelly Febriana Kartasari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9014

Abstract

This study explores the integration of Sharia accounting and green finance as a strategic framework to strengthen environmental governance through the Triple Bottom Line (TBL) approach People, Planet, and Profit. Using an exploratory and conceptual analysis method, this research examines how Islamic accounting principles emphasizing fairness, transparency, and moral responsibility align with green finance objectives centered on ecological and social sustainability. The findings reveal that Sharia-based financial instruments, such as green sukuk, play a crucial role in financing environmentally friendly projects without violating Islamic law. The integration enhances accountability, supports the achievement of Sustainable Development Goals (SDGs), and promotes ethical investment practices. However, implementation challenges remain, including regulatory inconsistency, limited stakeholder awareness, and the lack of standardized frameworks. The study recommends strengthening policy frameworks, improving green finance literacy, and fostering cross-sector collaboration. Overall, the synergy between Sharia accounting and green finance offers a holistic and ethical foundation for achieving sustainable economic, social, and environmental development in Indonesia.
Sustainability Reporting and Artificial Intelligence: A Systematic Literature Review Mareta Putri; Inten Mutia; Shelly Febriana Kartasari
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5427

Abstract

Purpose: This study aims to evaluate the role of Artificial Intelligence (AI) in sustainability reporting. The main focus is on how AI can improve quality, efficiency, and transparency, as well as the challenges that arise in the application of AI in sustainability reporting. Methodology/approach: The method used was a Systematic Literature Review (SLR) with three stages: planning, implementation, and reporting over the past five years (2020-2025) from 1,087 initial articles. After the PRISMA process, 30 relevant articles were selected and analyzed. Results/Findings: The study found that the benefits of AI include improved efficiency and accuracy, management of big data, enhancement of transparency and accountability, and aiding in sustainable decision-making. The main challenges of this research are algorithm bias, personal data protection, cost and technology constraints, and the lack of global standards in AI-based reporting. Conclusions: AI has the potential to improve quality and transparency through automation, predictive analysis, and efficient data management. However, its implementation requires regulations, guidelines, and ESG standardization. Limitations: Most studies originate from developed countries, while developing countries contribute relatively little. Contributions: This research highlights the importance of regulation and standardization in the implementation of AI in sustainable financial reporting. It describes the current state of affairs and provides a strong foundation for further research and policy formulation at the global level.
Co-Authors Inten Meutia Inten Mutia Mareta Putri