Islamic Accounting in Age of Fintech: Accountability and Sharia Governance Islamic Banking

Mimin Widaningsih, Elis Mediawati, Indira Aulia Kurniawan

Abstract


This study presents a systematic literature review (SLR) on Islamic Accounting in the Age of Fintech: Accountability and Sharia Governance in Islamic Digital Banks, exploring how digital transformation reshapes ethical accountability and financial transparency in Islamic finance. The findings reveal that blockchain, AI, and fintech innovations strengthen auditability and reporting timeliness but also introduce ethical challenges regarding privacy, explainability, and regulatory fragmentation. The proposed Digital Sharia Governance Accountability (DSGA) framework bridges technological efficiency with Islamic ethical values, offering a structured model for integrating Sharia assurance into digital infrastructures. The study concludes that Islamic digital finance must institutionalize ethical accountability alongside innovation to maintain legitimacy, inclusivity, and compliance in an increasingly digital financial ecosystem.


Keywords


DSGA Framework, Fintech. Islamic Accounting, Islamic digital bank, Maqasid al-Shariah

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References


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DOI: https://doi.org/10.17509/jrak.v14i1.93161

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