PERAN AKUNTANSI SYARIAH DALAM MENINGKATKAN KINERJA KEUANGAN PEMERINTAH DI NEGARA-NEGARA BERKEMBANG
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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References
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Safitri, R., & Mukhibad, H. (2020). The Influence of Islamic Corporate Governance on The Performance of Maqashid Sharia in Sharia Banking in Indonesia. Accounting Analysis Journal, 9(2), 88–94. https://doi.org/10.15294/aaj.v9i2.36628
Sahara, M. A., & Setiawan, D. (2022). the Effect of Ethical Values on Islamic Banking Performance. Corporate and Business Strategy Review, 3(2), 34–42. https://doi.org/10.22495/cbsrv3i2art3
Sri, R., Mahdi, F., Julkarnain, Triastuti Kurnia, N. H., & Habibie, A. (2022). Intellectual capital and islamic corporate social responsibility on the financial performance of sharia commercial banks in Indonesia. E3S Web of Conferences, 339. https://doi.org/10.1051/e3sconf/202233905003
Tashkandi, A. A. (2022). Shariah supervision and corporate governance effects on Islamic banks’ performance: evidence from the GCC countries. Journal of Business and Socio-Economic Development, 3(3), 253–264. https://doi.org/10.1108/jbsed-02-2022-0024
Wijayanti, R., & Setiawan, D. (2022). Social Reporting by Islamic Banks: The Role of Sharia Supervisory Board and the Effect on Firm Performance. Sustainability (Switzerland), 14(17), 1–25. https://doi.org/10.3390/su141710965
Auliyah, R., & Basuki, B. (2021). Ethical Values Reflected on Zakat and CSR: Indonesian Sharia Banking Financial Performance. Journal of Asian Finance, Economics and Business, 8(1), 225–235. https://doi.org/10.13106/jafeb.2021.vol8.no1.225
Azzahra, K. (2020). the Influence of Intellectual Capital and Sharia Compliance To the Banking Financial Performance in Indonesia. JARES (Journal of Academic Research and Sciences), 5(1), 14–26. https://doi.org/10.35457/jares.v5i1.900
Ben Abdallah, M., & Bahloul, S. (2023). Further evidence on the effect of financial performance and governance on the Islamic banks’ disclosure. Asian Journal of Accounting Research, 8(2), 110–121. https://doi.org/10.1108/AJAR-09-2021-0156
Fatmala, K., & Wirman. (2021). Pengaruh Islamicity Performance Index Dan Islamic Social Reporting Terhadap Kinerja. Invoice: Jurnal Ilmu Akuntansi p-ISSN:, 3(1), 30–43.
Felani, H., Wahyuni, S., & Pratama, B. C. (2020). The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia. Journal of Economics Research and Social Sciences, 4(2), 129–139. https://doi.org/10.18196/jerss.v4i2.8389
Haddad, A., & Bouri, A. (2022). The impact of Shariah Advisory Board characteristics on the financial performance of Islamic banks. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2062911
Hudaya, F., Kumalasari, A., & Imtikhanah, S. (2020). Pengaruh Sharia Compliance dan Islamic Corporate Governance Terhadap Kinerja Keuangan Bank Umum Syariah. Neraca, 16(2), 29–50. https://doi.org/10.48144/neraca.v16i2.496
Ma, C., Awan, R. U., Ren, D., Alharthi, M., Haider, J., & Kouser, R. (2022). The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies. PLoS ONE, 17(7 July), 1–16. https://doi.org/10.1371/journal.pone.0265688
Marzuki, M., Akhyar, C., & Nazir, N. (2022). the Influence of Intelectual Capital and Islamicity Performance Index on Financial Performance in Sharia Banking in Indonesia. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 2(1), 211–216. https://doi.org/10.54443/ijerlas.v2i1.171
Masitoh, S., & Zannati, R. (2021). Pengaruh Pembiayaan Syariah Terhadap Kinerja Keuangan Perbankan Syariah. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 3(1), 43–56. https://doi.org/10.36407/akurasi.v3i1.324
Menne, F., Hasiara, L. O., Setiawan, A., Palisuri, P., Tenrigau, A. M., Waspada, W., Juliana, J., & Nurhilalia, N. (2024). Sharia accounting model in the perspective of financial innovation. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100176. https://doi.org/10.1016/j.joitmc.2023.100176
Menne, F., Mardjuni, S., Yusuf, M., Ruslan, M., Arifuddin, A., & Iskandar, I. (2023). Sharia Economy, Islamic Financial Performance and Factors That Influence It—Evidence from Indonesia. Economies, 11(4). https://doi.org/10.3390/economies11040111
Menne, F., Surya, B., Yusuf, M., Suriani, S., Ruslan, M., & Iskandar, I. (2022). Optimizing the Financial Performance of SMEs Based on Sharia Economy: Perspective of Economic Business Sustainability and Open Innovation. Journal of Open Innovation: Technology, Market, and Complexity, 8(1), 18. https://doi.org/10.3390/joitmc8010018
Muhammad, R., Mangawing, M. A., & Salsabilla, S. (2021). The influence of intellectual capital and corporate governance on financial performance of Islamic banks. Jurnal Ekonomi & Keuangan Islam, 7(1), 77–91. https://doi.org/10.20885/jeki.vol7.iss1.art6
Musleh Al-Sartawi, A. M. A. (2020). Shariah disclosure and the performance of islamic financial institutions. Asian Journal of Business and Accounting, 13(1), 133–160. https://doi.org/10.22452/ajba.vol13no1.5
Nidyanti, A., & Siswantoro, D. (2022). The Sharia Compliance Level of Islamic Banks in Asia and Its Implications on Financial Performance and Market Share. European Journal of Islamic Finance, 9(1), 15–21. https://doi.org/10.13135/2421-2172/6025
Pranogyo, A. B., Hendro, J., & Simanjuntak, N. P. (2023). The Effect of Good Corporate Governance on Financial Performance. Jurnal Akuntansi, Manajemen Dan Bisnis Digital, 2(1), 1–6. https://doi.org/10.37676/jambd.v2i1.3597
Rahmat, & Putri, E. N. (2024). Nilai budaya santri dalam praktik kepemimpinan berbasis gender. Imanensi: Jurnal Ekonomi, Manajemen, Dan Akuntansi Islam, 9(1), 1–14.
Safitri, R., & Mukhibad, H. (2020). The Influence of Islamic Corporate Governance on The Performance of Maqashid Sharia in Sharia Banking in Indonesia. Accounting Analysis Journal, 9(2), 88–94. https://doi.org/10.15294/aaj.v9i2.36628
Sahara, M. A., & Setiawan, D. (2022). the Effect of Ethical Values on Islamic Banking Performance. Corporate and Business Strategy Review, 3(2), 34–42. https://doi.org/10.22495/cbsrv3i2art3
Sri, R., Mahdi, F., Julkarnain, Triastuti Kurnia, N. H., & Habibie, A. (2022). Intellectual capital and islamic corporate social responsibility on the financial performance of sharia commercial banks in Indonesia. E3S Web of Conferences, 339. https://doi.org/10.1051/e3sconf/202233905003
Tashkandi, A. A. (2022). Shariah supervision and corporate governance effects on Islamic banks’ performance: evidence from the GCC countries. Journal of Business and Socio-Economic Development, 3(3), 253–264. https://doi.org/10.1108/jbsed-02-2022-0024
Wijayanti, R., & Setiawan, D. (2022). Social Reporting by Islamic Banks: The Role of Sharia Supervisory Board and the Effect on Firm Performance. Sustainability (Switzerland), 14(17), 1–25. https://doi.org/10.3390/su141710965
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), 1-17. https://doi.org/10.34202/imanensi.9.2.2024.1-11
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Articles
Copyright (c) 2024 The Author(s)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright (c) The Author(s)
