https://ejournal.uinsalatiga.ac.id/index.php/iaj/issue/feedIslamic Accounting Journal2025-07-21T03:49:59+00:00Ananda Setiawan, M.Ak.iaj@uinsalatiga.ac.idOpen Journal Systems<p>Islamic Accounting Journal with the registered number<strong> </strong><a title="p-issn" href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&1463972565&1&&" target="_blank" rel="noopener"><strong>e-ISSN 2808-8093</strong></a> (Online), is a single blend peer-reviewed journal published two times a year (every June and December) by the Faculty of Islamic Economics and Business, UIN Salatiga.</p> <p>Islamic Accounting Journal is intended to be the journal for publishing articles on either the concept/thought or the results of the field research on Islamic Accounting. The journal invites manuscripts in the various topics include, but are not limited to, accounting, auditing, tax, financial management, corporate governance, sustainability, social reporting, accounting system information, etc.</p>https://ejournal.uinsalatiga.ac.id/index.php/iaj/article/view/3830The Application of Artificial Intelligence in Mitigation of Financial Investment Risk and The Future Challenges Faced: A Systematic Literature Review2025-06-19T11:19:21+00:00Ni Made Sintya Surya Dewisintyasuryadewi@unmas.ac.idIda Ayu Nirma Prameswaridayu.ima11@unmas.ac.idI Kadek Bagianaikadekbagiana@unmas.ac.id<p><strong>Objectives & Objects:</strong></p> <p>This article aims to explain the role of applying artificial intelligence in mitigating financial investment risks and future challenges faced by the existence of this AI use.</p> <p><strong>Methods:</strong></p> <p>This study adopts a Systematic Literature Review approach.</p> <p><strong>Results & Conclusions:</strong></p> <p>The findings of this study confirm that the role of applying AI as an innovation to reduce financial risk is that artificial intelligence can increase operational efficiency by processing and analyzing data quickly, saving time and human resources. AI can also help make better decisions in financial risk management. This can optimize financial performance and reduce losses.</p> <p><strong>Limitations:</strong></p> <p>The weakness of this study is the limited reference sources to be able to review this topic in more depth because this topic is still relatively new.</p> <p><strong>Implications:</strong></p> <p>By implementing AI, financial institutions can identify risks more accurately and faster. The application of AI does provide many benefits in the financial sector because it can be used as a tool to mitigate financial risks faced by companies, but the benefits of utilizing AI are inseparable from future challenges that may be faced. The challenges faced include the need for adequate regulation, proper data protection, cybersecurity risks, and gaps in technological skills among financial professionals.</p> <p> </p>2025-07-10T00:00:00+00:00Copyright (c) 2025 Islamic Accounting Journalhttps://ejournal.uinsalatiga.ac.id/index.php/iaj/article/view/4436Analysis of Eco Literacy, Environmental Concern, Perception Towards The Behavior of MSMEs in Kudus Regency in Implementing Green Economy2025-07-10T13:06:36+00:00Heni Risnawatihenirisnawati@umkudus.ac.idNurani Puspa Ningrumnuranipuspa@umkudus.ac.idHilda Kumala Wulandarihilda060791@gmail.com<p><strong> </strong></p> <p><strong>Objective & object:</strong></p> <p>Increasing population growth requires effective management of natural resources. Scarcity of natural resources provides awareness to the community with responsible resource management and also considers the environment. This study aims to determine the effect of Eco Literacy, Environmental Concern and Perception on the behavior of MSMEs in Kudus Regency in the Implementation of Green Economy.</p> <p><strong>Methods:</strong></p> <p>The sample in this study was 41 using purposive sampling technique, namely MSMEs engaged in the field of food and beverage production. The data used are primary data by distributing questionnaires. Data analysis used in this study is using multiple linear regression analysis with the help of SPSS.</p> <p><strong>Results & Conclusions:</strong></p> <p>The results of the study show: 1) there is no significant effect of Eco Literacy on behavior in the implementation of Green Economy. 2) there is a significant effect of Environmental Concern and perception on behavior in the implementation of Green Economy. 3) simultaneously between the variables Eco Literacy, Environmental Concern and Perception have a very significant effect on the green economy of MSMEs in Kudus Regency.</p> <p><strong>Limitations: </strong></p> <p>The limitation in this study is the small number of respondents. Data collection by questionnaire so that respondents' answers are limited to only providing answers to statements in the questionnaire.</p> <p><strong>Implications:</strong></p> <p>The results of this study are expected to contribute to MSMEs to further implement environmentally friendly business activities in realizing the implementation of a green economy.</p> <p> </p> <p><strong>Keywords:</strong> <em>Eco </em>literacy , Concern environment , UMKM perception , <em>Green economy </em>.</p>2025-08-19T00:00:00+00:00Copyright (c) 2025 Islamic Accounting Journalhttps://ejournal.uinsalatiga.ac.id/index.php/iaj/article/view/4766The Role of Religiosity In Tax Compliance2025-07-21T03:49:59+00:00Wahyu Widarjowidarjo@staff.uns.ac.idGalih Wicaksonogalih.fisip@unej.ac.id<p><strong>Purpose & Objective:</strong></p> <p>This study aimed to delve into the influence of religiosity on the rate of tax compliance of small food and beverage businesses in Banyuwangi Regency through 2025.</p> <p><strong>Method:</strong></p> <p>The study engaged a quantitative approach, involving 90 small food and beverage businesses selected purposively based on a set of pre-determined criteria. Data were obtained through a Likert-scale questionnaire and analysed using the SEM-PLS.</p> <p><strong>Results & Conclusion:</strong></p> <p>The analysis results exhibited a positive and significant relationship between religiosity and tax compliance. The higher rate of religiosity of respondents resulted in an enhanced tendency to comply with tax obligations, particularly among female business managers.</p> <p><strong>Limitations:</strong></p> <p>This study focused only on one small business sector in a particular region, excluding external factors, such as the intensity of tax education.</p> <p><strong>Implications:</strong></p> <p>These findings inform tax authorities and local governments to consider approaches that address religious values in strategies aiming at compliance improvement, such as involving religious leaders. Future research can focus on exploring additional variables such as the intensity of tax outreach and expanding the research area by, for example, focusing on the entire East Java region.</p>2025-08-11T00:00:00+00:00Copyright (c) 2025 Islamic Accounting Journal