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All Journal Jurnal Administrasi Bisnis (J-Adbis) Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis
Salma Rosyidah
Universitas Bina Sarana Informatika
Economics, Econometrics & Finance Social Sciences

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Perkembangan dan Implementasi Akuntansi Syariah di Indonesia: Tinjauan Literatur atas Tantangan, Peluang, dan Dampaknya Salma Rosyidah
Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 9 No. 2 (2025): September 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/ecodemica.v9i2.11556

Abstract

The growing expansion of Indonesia’s Islamic finance industry has created an urgent need for a robust and standardized framework for Islamic accounting. Despite the increasing demand, the implementation of Islamic accounting still faces conceptual, regulatory, and operational challenges that hinder its optimal practice across financial and non-financial institutions. This study aims to examine the development and implementation of Islamic accounting in Indonesia by identifying its major challenges, emerging opportunities, and the overall impact on institutional performance and compliance with Islamic principles. This research employs a literature-based method by synthesizing findings from scholarly articles that discuss the conceptual foundations, regulatory frameworks, sectoral applications, and technological developments related to Islamic accounting. The findings reveal that the growth of Islamic accounting is strongly supported by regulatory advancements and institutional commitment, yet constrained by limited professional competence, inconsistent application of standards, and inadequate technological infrastructure. The results also indicate that the adoption of Islamic accounting enhances transparency, strengthens governance, and improves stakeholder trust, demonstrating its strategic role in reinforcing ethical and Sharia-compliant financial practices. The novelty of this study lies in its comprehensive integration of theoretical, regulatory, and practical perspectives, as well as its identification of emerging research directions, particularly in digital transformation and the modernization of Sharia-based reporting practices. This study contributes to a deeper understanding of the position of Islamic accounting within Indonesia’s evolving economic landscape.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Perusahaan (Studi kasus pada PT Astra International Tbk Periode 2023-2024) Salma Rosyidah
Jurnal Administrasi Bisnis Vol. 5 No. 1 (2025): Mei 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jab.v5i1.8910

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Astra International Tbk. selama tahun 2023 dan 2024 dengan menggunakan beberapa rasio keuangan utama, yaitu Debt to Equity Ratio (DER), Return on Equity (ROE), Return on Investment (ROI), Total Asset Turnover (TATO), dan Inventory Turnover. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan yang dipublikasikan di situs resmi Bursa Efek Indonesia. Hasil analisis menunjukkan bahwa ROE pada tahun 2023 tercatat sebesar 13,5%, sementara pada tahun 2024 mengalami penurunan menjadi 12,5%. Meskipun terjadi penurunan, perusahaan tetap menunjukkan kinerja yang solid dengan struktur modal yang sehat. DER pada kedua tahun tersebut tercatat sebesar 0,37, mencerminkan penggunaan utang yang relatif rendah. ROI tetap stabil di angka 7,6%, menunjukkan kemampuan perusahaan dalam menghasilkan laba dari investasi yang dilakukan. Rasio TATO menunjukkan sedikit penurunan dari 0,74 kali di tahun 2023 menjadi 0,72 kali di tahun 2024, sementara Inventory Turnover menurun dari 6,43 kali menjadi 6,30 kali. Secara keseluruhan, PT Astra International Tbk. mempertahankan kinerja keuangan yang baik, meskipun terdapat penurunan pada beberapa indikator profitabilitas.  
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