New Opportunities for Sharia Accounting Transparency in Facing Challenges and Prospects in the Era of Digital Transformation
Abstrak
Sharia accounting has experienced significant developments in line with the growth of the sharia economy and the rapid digital transformation. This article aims to examine new opportunities for realizing transparency in sharia accounting through the adoption of digital technology, while also identifying challenges still faced by sharia financial institutions in Indonesia. The method used is a descriptive qualitative literature review based on relevant scientific sources. The results of the study indicate that technologies such as blockchain, artificial intelligence (AI), and cloud computing offer real opportunities to improve transparency, accountability, and efficiency in sharia financial reporting. However, challenges such as limited human resources, the lack of uniform national standards, and gaps in digital infrastructure remain major obstacles. This article concludes that strengthening collaboration between regulators, financial institutions, and technology developers is key to optimizing the potential of digital transformation in sharia accounting.
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Sharia accounting has experienced significant developments in line with the growth of the sharia economy and the rapid digital transformation. This article aims to examine new opportunities for realizing transparency in sharia accounting through the adoption of digital technology, while also identifying challenges still faced by sharia financial institutions in Indonesia. The method used is a descriptive qualitative literature review based on relevant scientific sources.
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1. Record Information
| Record Field | Official Record Value |
|---|---|
| ASIA Index Record ID | ASIA-2026-709873 |
| Index Status | VERIFIED & INDEXED |
| Record Type | Scholarly Article |
| Publication Origin | APASIFIC Scholarly Ecosystem |
| Date Submit | 12 Agustus 2026 |
| Date Published | 20 Agustus 2026 |
| Record Version | 1.0 (Canonical Release) |
2. Article Identification
| Field | Details |
|---|---|
| Article Title | New Opportunities for Sharia Accounting Transparency in Facing Challenges and Prospects in the Era of Digital Transformation |
| DOI | 10.5281/zenodo.21988673 |
| Publication Venue / Journal | AJAF - Akuntansi, Audit & Perpajakan |
| ISSN / eISSN | Dalam Antrean |
| Subject Category | Accounting, Auditing & Taxation |
| Document Type / Language | Research Article · English |
3. Author & Research Identity
| Identity Element | Verification Details |
|---|---|
| Authors | Adelia Nindya Putri, S.Ak, Dr. Jamaluddin Majid, S.E.,M.Si, Dr. Andi Wawo, S.E.,M.Si |
| ORCID Registry | ✓ Linked / Verified System ID |
| Affiliations | Universitas Islam Negeri Alauddin Makassar |
| Author Identity Status | ✓ Verified & Provenance Resolved |
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| Source / Infrastructure | Status | Record / Evidence |
|---|---|---|
APASIFIC(30/30 pts) | ✓ Origin Verified | Internal Publication Record |
DOI / Zenodo(25/25 pts) | ✓ Verified | 10.5281/zenodo.21988673 |
Zenodo(15/15 pts) | ✓ Linked | Zenodo ID: 0 |
OpenAIRE(15/15 pts) | ✓ Discovered | European Research Graph Record |
ORCID(0/10 pts) | Linked | Author Research Identity |
Google Scholar(5/5 pts) | ✓ Discoverable | Scholarly Discovery & Citation Observation |
5. ASIA Article Metrics (Individual)
| Article Metric | Value |
|---|---|
| Total CitationsNon-Self: 0 · Author Self: 0 · Journal Self: 0 | 0 |
| ASIA Article Score (AAS) | 72 |
| Citation Velocity | 1.2 / Year |
| Citation Network Status | Verified Citation Graph |
| Scholarly Chain Score | 90 / 100 |
| Metric Status | ACTIVE |
6. Journal-Level ASIA Metrics
| Journal Metric | Value |
|---|---|
| ASIA Citation Score (ACS)Corpus Network Density: 0.0158 | 7.8 |
| ASIA Scholarly Rank (ASR)Prestige-weighted Network Metric | 1.65 |
| ASIA Impact Factor (AIF) | 2.3 |
| ASIA Percentile | 88th Percentile |
| ASIA Metric Quartile | AM-Q1 |
| Category Rank | 9 / 100 |
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DOI
https://doi.org/10.5281/zenodo.21988673
VOL 1
EDISI 6
AUG
2026
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Adelia Nindya Putri, S.Ak, Dr. Jamaluddin Majid, S.E.,M.Si, Dr. Andi Wawo, S.E.,M.Si. (20 A). New Opportunities for Sharia Accounting Transparency in Facing Challenges and Prospects in the Era of Digital Transformation. AJAF - Akuntansi, Audit & Perpajakan, 1(6). https://doi.org/10.5281/zenodo.21988673
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