HUBUNGAN AKUNTANSI SYARIAH DENGAN PERKEMBANGAN KEUANGAN SYARIAH DI ERA DIGITAL

Abstract

Sharia accounting is a form of accounting deconstruction or recording, classifying, summarizing financial transactions which is developed based on the values, principles and provisions of Islamic sharia in accordance with the rules established by Allah SWT. Sharia accounting is also known as Islamic accounting. Sharia accounting is applied to create a business civilization with humanist, emancipatory, transcendental and theological insights. This article aims to find out the relationship between Sharia accounting and financial developments in the digital era like now. Our findings in this article show that digitalization has a significant impact on the growth of sharia-based accounting, one of which is in Indonesia. However, digitalization also brings opportunities and challenges for the accounting profession, especially Sharia-based accountants. With the existence of technology, the accounting profession is now decreasing and being replaced by technology. Therefore, an innovation system is needed that is in line with the needs of the times so that it can produce a generation of sharia-based accountants who are ready to compete in the digital era. Digitalization will be an extraordinary job prospect in the field of sharia-based accounting. The innovation system must also be adjusted to the existing values ​​in Sharia accounting so that there will be no collision between two things, namely Sharia accounting and digitalization. Overall, the development of Islamic finance in the digital era involves the use of technology to provide Islamic financial services, building innovative platforms, developing accounting standards, and increasing public awareness. This all aims to expand the accessibility of sharia finance and answer consumer needs in the digital era.