{"id":"https://openalex.org/W4410869128","doi":"https://doi.org/10.71417/j-sime.v1i4.454","title":"Peran Akuntansi Syariah dalam meningkatkan Transparansi dan Akuntabilitas Pengelolaan Keuangan Lembaga-lembaga Keuangan Syariah","display_name":"Peran Akuntansi Syariah dalam meningkatkan Transparansi dan Akuntabilitas Pengelolaan Keuangan Lembaga-lembaga Keuangan Syariah","publication_year":2025,"publication_date":"2025-05-29","ids":{"openalex":"https://openalex.org/W4410869128","doi":"https://doi.org/10.71417/j-sime.v1i4.454"},"language":"id","primary_location":{"id":"doi:10.71417/j-sime.v1i4.454","doi":"https://doi.org/10.71417/j-sime.v1i4.454","is_oa":true,"landing_page_url":"https://doi.org/10.71417/j-sime.v1i4.454","pdf_url":"https://jurnalpustakacendekia.com/index.php/J-SIME/article/download/454/578","source":{"id":"https://openalex.org/S5407048486","display_name":"Jurnal Semesta Ilmu Manajemen dan Ekonomi","issn_l":"3064-2264","issn":["3064-2264"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Semesta Ilmu Manajemen dan Ekonomi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://jurnalpustakacendekia.com/index.php/J-SIME/article/download/454/578","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5117763333","display_name":"Salsabila","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4391767885","display_name":"Universitas Islam Negeri Raden Fatah Palembang","ror":"https://ror.org/03cavsb35","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391767885"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Salsabila","raw_affiliation_strings":["Universitas Islam Negeri Raden Fatah Palembang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Negeri Raden Fatah Palembang","institution_ids":["https://openalex.org/I4391767885"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5117763334","display_name":"Peni Angraini","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4391767885","display_name":"Universitas Islam Negeri Raden Fatah Palembang","ror":"https://ror.org/03cavsb35","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391767885"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Peni Angraini","raw_affiliation_strings":["Universitas Islam Negeri Raden Fatah Palembang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Negeri Raden Fatah Palembang","institution_ids":["https://openalex.org/I4391767885"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5117763335","display_name":"Alvira Reza","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4391767885","display_name":"Universitas Islam Negeri Raden Fatah Palembang","ror":"https://ror.org/03cavsb35","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391767885"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Alvira Reza","raw_affiliation_strings":["Universitas Islam Negeri Raden Fatah Palembang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Negeri Raden Fatah Palembang","institution_ids":["https://openalex.org/I4391767885"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5058183303","display_name":"Peny Cahaya Azwari","orcid":"https://orcid.org/0000-0002-5268-4366","observed_orcids":["https://orcid.org/0000-0002-5268-4366"]},"institutions":[{"id":"https://openalex.org/I4391767885","display_name":"Universitas Islam Negeri Raden Fatah Palembang","ror":"https://ror.org/03cavsb35","country_code":"ID","type":"education","lineage":["https://openalex.org/I4391767885"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Peny Cahaya Azwari","raw_affiliation_strings":["Universitas Islam Negeri Raden Fatah Palembang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Negeri Raden Fatah Palembang","institution_ids":["https://openalex.org/I4391767885"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4391767885"],"apc_list":null,"apc_paid":null,"fwci":10.3791,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.98404835,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":99},"biblio":{"volume":"1","issue":"4","first_page":"907","last_page":"921"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9940999746322632,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9940999746322632,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.004399999976158142,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/islamic-accounting","display_name":"Islamic accounting","score":0.8610000014305115},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.7749999761581421},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":1.0},{"id":"https://openalex.org/keywords/islamic-financial-institutions","display_name":"Islamic financial institutions","score":0.8809999823570251},{"id":"https://openalex.org/keywords/zakat","display_name":"zakat","score":0.8090000152587891},{"id":"https://openalex.org/keywords/waqf","display_name":"waqf","score":0.984000027179718},{"id":"https://openalex.org/keywords/social-fund-management","display_name":"social fund management","score":0.8140000104904175},{"id":"https://openalex.org/keywords/international-standards-harmonization","display_name":"international standards harmonization","score":0.7760000228881836},{"id":"https://openalex.org/keywords/blockchain","display_name":"blockchain","score":0.7429999709129333},{"id":"https://openalex.org/keywords/big-data","display_name":"big data","score":0.9419999718666077},{"id":"https://openalex.org/keywords/accounting-professional-competence","display_name":"accounting professional competence","score":0.4749999940395355},{"id":"https://openalex.org/keywords/public-trust","display_name":"public trust","score":0.6620000004768372}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.30385828018188477}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.71417/j-sime.v1i4.454","doi":"https://doi.org/10.71417/j-sime.v1i4.454","is_oa":true,"landing_page_url":"https://doi.org/10.71417/j-sime.v1i4.454","pdf_url":"https://jurnalpustakacendekia.com/index.php/J-SIME/article/download/454/578","source":{"id":"https://openalex.org/S5407048486","display_name":"Jurnal Semesta Ilmu Manajemen dan Ekonomi","issn_l":"3064-2264","issn":["3064-2264"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Semesta Ilmu Manajemen dan Ekonomi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.71417/j-sime.v1i4.454","doi":"https://doi.org/10.71417/j-sime.v1i4.454","is_oa":true,"landing_page_url":"https://doi.org/10.71417/j-sime.v1i4.454","pdf_url":"https://jurnalpustakacendekia.com/index.php/J-SIME/article/download/454/578","source":{"id":"https://openalex.org/S5407048486","display_name":"Jurnal Semesta Ilmu Manajemen dan Ekonomi","issn_l":"3064-2264","issn":["3064-2264"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Semesta Ilmu Manajemen dan Ekonomi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4410869128.pdf","grobid_xml":"https://content.openalex.org/works/W4410869128.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W336930913","https://openalex.org/W1914549940","https://openalex.org/W2234811709","https://openalex.org/W2887199731","https://openalex.org/W4385495884","https://openalex.org/W4408456761","https://openalex.org/W6911856700"],"related_works":["https://openalex.org/W7220342240","https://openalex.org/W7220255294","https://openalex.org/W4410795108","https://openalex.org/W7216891038","https://openalex.org/W4408456761","https://openalex.org/W7217800283","https://openalex.org/W7215274033","https://openalex.org/W7220031921","https://openalex.org/W7221100344","https://openalex.org/W7215437826"],"abstract_inverted_index":{"Dalam":[0],"era":[1],"modern,":[2],"transparansi":[3,53],"dan":[4,33,54,67,72,90,112,125],"akuntabilitas":[5,55],"menjadi":[6],"aspek":[7],"penting":[8],"dalam":[9,29,51,96],"pengelolaan":[10,35,56,62],"keuangan":[11,13,57,59,135],"lembaga":[12,58],"syariah.":[14,42,100],"Penerapan":[15],"akuntansi":[16,49,99],"syariah":[17,50,136],"yang":[18,37,122],"sesuai":[19,40],"standar,":[20],"seperti":[21,65,88],"Standar":[22],"Akuntansi":[23],"Keuangan":[24],"Syariah":[25],"(SAK":[26],"Syariah),":[27],"berperan":[28],"meningkatkan":[30],"kepercayaan":[31],"masyarakat":[32],"memastikan":[34],"dana":[36,63],"efektif":[38],"serta":[39,84],"prinsip-prinsip":[41],"Artikel":[43],"ini":[44,117],"bertujuan":[45],"untuk":[46,131],"mengkaji":[47],"peran":[48],"memperkuat":[52],"syariah,":[60],"termasuk":[61],"sosial":[64],"zakat":[66],"wakaf.":[68],"Melalui":[69],"kajian":[70],"literatur":[71],"analisis":[73],"konseptual,":[74],"ditemukan":[75],"bahwa":[76],"harmonisasi":[77],"standar":[78,108,120],"internasional,":[79],"peningkatan":[80,126],"kompetensi":[81],"tenaga":[82],"profesional,":[83],"penerapan":[85],"teknologi":[86],"digital":[87],"blockchain":[89],"big":[91],"data":[92,114],"merupakan":[93],"faktor":[94],"kunci":[95],"optimalisasi":[97],"sistem":[98],"Kendati":[101],"demikian,":[102],"masih":[103],"terdapat":[104],"tantangan":[105],"terkait":[106],"variasi":[107],"di":[109],"berbagai":[110],"negara":[111],"keterbatasan":[113],"empiris.":[115],"Penelitian":[116],"merekomendasikan":[118],"pengembangan":[119],"global":[121],"lebih":[123],"seragam":[124],"kapasitas":[127],"sumber":[128],"daya":[129],"manusia":[130],"mendukung":[132],"keberlanjutan":[133],"industri":[134],"secara":[137],"internasional.":[138]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2025-10-10T00:00:00"}