Tujuan : Penelitian ini bertujuan untuk menguji apakah Intellectual Capital dapat berpengaruh terhadap Sustainability Reporting Disclosure, serta menguji apakah Sharia Governance sebagai variabel moderasi mampu memoderasi hubungan Intellectual Capital terhadap Sustainability Reporting Disclosure. Metodologi : Penelitian ini menggunakan data sekunder yang terdiri dari sustainability r…
Firman Jofani, 2023, Dampak Islamic Intellectual Capital Dan Islamic Social Reporting Terhadap Maqashid Syariah Performance: Peran Moderasi Islamic Corporate Governance. Thesis: Magister Ekonomi Syariah, Program Pascasarjana Institut Agama Islam Tazkia. Pembimbing: I. Dr. Endri, S.E., M.E, CA; II Dr. Eng.Saiful Anwar, S.E., M.Si., Ak. Latar Belakang – Bank Dunia meramal perekonomian g…
Goal : This study aims to analyze the influence of human capital and technological capital on the performance of Zakat Institutions (LAZ) in Indonesia using the Intellectual Capital theory. Methode : The method used in this thesis is Partial Least Square-Structural Equational Modeling (PLS-SEM) and processed using SmartPLS 3.2.9. A total of 129 amils and 105 LAZs were contributed as re…
Background: Waqf has received attention from religious organizers in Indonesia since the era of independence and its development continues to increase every year, but the understanding of the people in Indonesia about waqf objects is still limited to immovable objects. In the last two decades, the law of waqf jurisprudence has undergone extraordinary evolution, one of which is the recog…
"Objectives : This study aims to analyze the influence of Good Corporate Governance (GCG) and Intellectual Capital (IC) on the financial performance of Islamic banking in Indonesia. The independent variables used are GCG and IC, while financial performance, which is the dependent variable, is measured by the profitability ratio. The research data was obtained from the annual reports…
"Objectives : This design aims to create an accounting information system based on Artificial Intelligence and a website to improve efficiency, accuracy, and security in the recording and financial reporting process. In designing this system, the researchers attempted to demonstrate how AI integration can identify risks, detect transaction errors, and strengthen the quality of the r…
"Goal :This research study examines the impact of Artificial Intelligence (AI) on enhancing the security of Islamic banking accounting systems in Indonesia. Specifically, it focuses on AI's ability to accurately and efficiently detect fraud. Method : The research used path analysis to investigate how AI's fraud detection capabilities affect accounting system security. The study involved IT p…