Darulfunun Institute

Institute for Development, Research and Initiatives (IDRIS)

Tag: systematic literature review

  • 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.

  • Halal Entrepreneurship Research Trends and Future Directions: A Systematic Literature Review Using PRISMA

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

    Aims: This study aims to analyze the development and trends of research on halal entrepreneurship, identify the dominant themes and research approaches, and explore research gaps that can provide a foundation for future studies. Method: This research employs a Systematic Literature Review (SLR) method following the PRISMA 2020 guidelines. Relevant literature was identified and selected based on predetermined inclusion and exclusion criteria, followed by descriptive and thematic analysis to map the development, themes, and research directions of halal entrepreneurship. Results: The findings indicate that research on halal entrepreneurship predominantly focuses on halalpreneurship, entrepreneurial intention, halal awareness, Islamic values, halal certification, entrepreneurial characteristics, and the development of micro, small, and medium enterprises (MSMEs). The Theory of Planned Behavior (TPB) is frequently applied to explain factors influencing halal entrepreneurial intention. Furthermore, digitalization and sustainability are emerging themes that increasingly shape the development of halal entrepreneurship research. However, the existing literature remains more focused on entrepreneurial intention than on actual entrepreneurial behavior, long-term business performance, and the broader socio-economic impacts of halal entrepreneurship. Conclusion/Novelty/Implications: The novelty of this study lies in providing an integrated mapping of the development, dominant themes, research approaches, and gaps in halal entrepreneurship literature through a systematic review based on PRISMA 2020. The findings imply the need to broaden the research perspective from entrepreneurial intention toward actual business practices, long-term sustainability, and socio-economic contributions. Future research should further investigate digital-based halal entrepreneurship, sustainable halal businesses, non-food halal sectors, and cross-country studies to strengthen the theoretical and empirical development of the field.