This study aims to analyze the efficient market form of the Jakarta Islamic Index. The methodology used is an event study with a window period of 20 days, including ten days before and ten days after the announcement of composition changes held twice a year. The sample consists of 102, with 30 companies listed during the study period and 36 companies excluded and re-listed following the composi…
This study aims to demonstrate the accounting implications of Central Bank Digital Currency (CBDC) with a focus on an Islamic perspective. This study examines the opportunities and risks associated with Central Bank Digital Currency (CBDC) accounting aspects in the context of Islamic finance. Considering the Islamic accounting principles that prohibit interest, promote transparency an…
Purpose – This research aims to; (1) find out whether the use of AI in the Islamic finance and banking industry is in accordance with Sharia finance principles, (2) find out the impact on Indonesian Islamic banks and financial institutions that have utilized AI technology based on the perspective of financial organizations, (3) find out how the traditional bank system Shariah can chan…
Tujuan : Penelitian ini bertujuan untuk mengetahui pengaruh langsung sikap terhadap perencanaan keuangan syariah, pengetahuan tentang perencanaan keuangan syariah, Norma Subjektif, self-efficacy keuangan, Religiusitas terhadap niat untuk memenuhi perencanaan keuangan syariah. Secara simultan pengaruh langsung sikap terhadap perencanaan keuangan syariah, pengetahuan tentang perenca…
In : Monetary Policy, Islamic Finance, and Islamic Corporate Governance: An International Overview dan Bagian book chapter ini sudah memiliki Surat Pencatatan Ciptaan dengan No. EC00202124126, 19 Mei 2021
In : Accounting Research Journal Vol. 33 No. 6, 2020 dan Jurnal ini sudah memiliki Surat Pencatatan Ciptaan dengan No. EC00202124116, 19 Mei 2021
In : Journal of Islamic Accounting and Business Research Vol. 12 No. 1, 2021 Jurnal ini sudah memiliki Surat Pencatatan Ciptaan dengan No. EC00202124125, 19 Mei 2021