PERAN AKUNTANSI SYARIAH DALAM MENINGKATKAN KINERJA KEUANGAN PEMERINTAH DI NEGARA-NEGARA BERKEMBANG

  • Mega A. Uno Universitas Airlangga, Jl. Airlangga No.4-6, Gubeng, Surabaya, Jawa Timur 60115, Indonesia
  • Erina Sudaryati Universitas Airlangga, Jl. Airlangga No.4-6, Gubeng, Surabaya, Jawa Timur 60115, Indonesia
Keywords: Akuntansi Syariah, Kinerja Keuangan Pemerintah, Negara Berkembang, Efisiensi Keuangan Publik

Abstract

Penelitian ini bertujuan untuk menganalisis studi tentang akuntansi syariah khususnya bagaimana akuntansi syariah mempengaruhi transparansi, akuntabilitas, dan efisiensi pengelolaan keuangan publik terhadap kinerja keuangan pemerintah di negara-negara berkembang. Penelitian ini menggunakan metode systematic literature review berbasis Critical Appraisal Skills Programme (CASP) untuk mengidentifikasi pengaruh Akuntansi Syariah terhadap kinerja keuangan pemerintah. Penelitian menemukan bahwa penggunaan Akuntansi Syariah tidak hanya memperkuat transparansi dan akuntabilitas dalam pengelolaan keuangan publik, tetapi juga mempromosikan nilai-nilai keadilan, kebersihan, dan keberlanjutan ekonomi sesuai dengan keuangan Islam. Pada negara-negara berkembang sering kali ada tantangan pada pengelolaan sumber daya, serta penerapan Akuntansi Syariah mampu memberikan keefektidan dalam pengelolaan keuangan pemerintah. Temuan ini memberikan dasar yang kuat bagi penelitian lebih lanjut dan menjadi panduan bagi pembuat kebijakan dalam meningkatkan tata kelola keuangan publik di negara-negara berkembang melalui prinsip-prinsip Akuntansi Syariah.

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Author Biographies

Mega A. Uno, Universitas Airlangga, Jl. Airlangga No.4-6, Gubeng, Surabaya, Jawa Timur 60115, Indonesia

Magister Akuntansi Universitas Airlangga

Erina Sudaryati, Universitas Airlangga, Jl. Airlangga No.4-6, Gubeng, Surabaya, Jawa Timur 60115, Indonesia

Dosen Magister Akuntansi Universitas Airlangga

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Published
2024-09-27
How to Cite
Uno, M. A., & Sudaryati, E. (2024). PERAN AKUNTANSI SYARIAH DALAM MENINGKATKAN KINERJA KEUANGAN PEMERINTAH DI NEGARA-NEGARA BERKEMBANG. Imanensi: Jurnal Ekonomi, Manajemen, Dan Akuntansi Islam, 9(2), 1-11. https://doi.org/10.34202/imanensi.9.2.2024.1-11