Darulfunun Institute

Institute for Development, Research and Initiatives (IDRIS)

Tag: digital transformation

  • Digital Transformation in Financial Accounting: A Systematic Literature Review Using the PRISMA Approach

    » AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies

    Aim: This study aims to analyze the development of digital transformation in financial accounting, identify dominant technologies and research themes, and explore research gaps in the field of digital transformation in financial accounting. Method: This study employs a Systematic Literature Review (SLR) approach guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 framework. The data consist of scientific articles obtained from Scopus, ScienceDirect, SpringerLink, Emerald Insight, Google Scholar, and other scholarly sources. A total of 18 articles published between 2017 and 2026 met the inclusion criteria and were analyzed using content analysis with a thematic analysis approach. Results: The findings indicate that blockchain is the most dominant technology in the transformation of financial accounting due to its contribution to transparency, accountability, financial reporting quality, and fraud mitigation. Artificial Intelligence (AI) and automation also play important roles in improving the efficiency of accounting and auditing processes and supporting data-driven decision-making. However, existing research remains largely dominated by conceptual and literature-based studies, while empirical research examining the implementation of digital technologies in accounting practices remains relatively limited. Conclusion/Novelty/Implications: The novelty of this study lies in systematically mapping dominant technologies and research themes while identifying empirical research gaps. The findings imply that future research should integrate technology, governance, regulation, cybersecurity, and human resource competencies to support effective and sustainable digital transformation in financial accounting.

  • Digital Transformation in Islamic Economics: Opportunities, Challenges, and Future Research Directions

    » AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies

    Aims: This study aims to analyze the opportunities, challenges, and future research directions in the digital transformation of the Islamic economy, including the use of Islamic fintech, digital banking, blockchain, artificial intelligence (AI), and other financial technologies. Method: This research employs a Systematic Literature Review (SLR) method following PRISMA guidelines. The identification process yielded 3,546 articles, which were then screened and assessed for eligibility, ultimately producing 18 articles as the final sample for thematic analysis. Results: The results show that digital transformation offers opportunities such as increased efficiency, easier transactions, transparency, product and service innovation, and expanded Sharia financial inclusion. However, its implementation still faces several challenges, particularly regulations, Shariah compliance, cybersecurity, data protection, digital literacy, and infrastructure gaps. The study also demonstrates that maqashid al-shariah principles are important as a foundation in guiding technology development so that it is not only focused on economic efficiency but also brings benefits, justice, and sustainability. Conclusion/Novelty/Implications: The novelty of this research lies in its comprehensive mapping of digital transformation dimensions in the Islamic economy through an integrated SLR approach. The implications emphasize the need for regulatory harmonization, strengthening Shariah governance, and developing operational models for AI and blockchain applications. Future research should be directed towards empirical studies on AI, blockchain, CBDC, smart contracts, digital zakat and waqf, as well as developing Shariah governance models that are adaptive to technological advancements.

  • Online Learning and Open Education: Transforming Beyond Digitalization

    » Journal of Regional Development and Technology Initiatives

    The global shift toward digital transformation has significantly accelerated the adoption of online learning and open education models. However, in an increasingly complex and fast-changing world (VUCA), digitalization alone is no longer sufficient as an objective. This article aims to explore how online learning and open education can evolve beyond digitalization by aligning with broader global challenges, trends, and emerging societal needs. Using a conceptual and literature-based approach, the paper examines how open education contributes to contemporary issues such as technological advancement, sustainability, regional development, inclusiveness, and public participation. In this context, open education is not merely defined by free access to digital platforms but rather as a paradigm shift toward collaboration, open knowledge, and democratized learning. Education is increasingly understood as a participatory and sustainable ecosystem, rather than a one-directional process. This study emphasizes that building an inclusive, adaptive, and future-relevant education system requires the integration of policy innovation, technological advancement, and values of openness. The article provides practical policy insights, implications, and strategic recommendations for transitioning from simple digital educational access to a development and transformation strategy, particularly in developing countries where educational inequality and sustainability gaps remain key concerns.