Dampak Penerapan Akuntansi Akrual Syariah Terhadap Kinerja Keuangan Perbankan Islam Di Era Digital
DOI:
https://doi.org/10.59188/jcs.v3i1.608Keywords:
akuntansi, akrual, syariah, kinerja, keuangan, perbankan, islamAbstract
Penelitian ini bertujuan untuk menginvestigasi dampak penerapan akuntansi akrual syariah terhadap kinerja keuangan perbankan Islam di era digital. Seiring dengan perubahan paradigma ekonomi dan teknologi yang pesat, perbankan Islam dihadapkan pada tuntutan untuk mengadopsi praktik akuntansi yang sesuai dengan prinsip-prinsip syariah sambil memanfaatkan kemajuan teknologi dalam pengelolaan keuangan. Metode penelitian menggunakan pendekatan kualitatif dan kuantitatif, dengan analisis data dilakukan melalui pengumpulan data sekunder dari laporan keuangan perbankan Islam yang menerapkan akuntansi akrual syariah. Hasil penelitian menunjukkan bahwa penerapan akuntansi akrual syariah memberikan dampak yang signifikan terhadap kinerja keuangan perbankan Islam di era digital.
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