TANTANGAN DAN PELUANG PENERAPAN AKUNTANSI SYARIAH DI ERA DIGITAL

Abstract

Digital transformation presents significant challenges and opportunities for Islamic accounting. This article explores how digitalisation can enhance efficiency, transparency, and security in Islamic financial reporting while addressing challenges related to the integration of technology with Shariah principles, data security, and regulation. The study adopts a descriptive qualitative approach using library research techniques to analyse relevant literature. The findings highlight the importance of developing software aligned with Islamic values in Al-Qur,an and hadits based, training human resources, investing in technology, and harmonising regulations. Digitalisation is considered a cornerstone for advancing sustainable Islamic accounting, delivering more transparent services, and preserving the relevance of Shariah principles in the modern business world.