PHILANTHROPY BEHAVIORAL AND ARTIFICIAL INTELLIGENCE: ADVANCING GREEN SPIRITUAL RESPONSIBILITY IN STRATEGIC SHARI’AH ACCOUNTING
Abstract
This study interprets the role of philanthropy behavioral and artificial intelligence as drivers of green spiritual responsibility in strategic shari’ah accounting practices based on digital - halal in Indonesia’s food and beverage industry. Using a quantitative causality approach with a sample of 25 companies listed on the Indonesia Stock Exchange, the study finds that strategic shari’ah accounting grounded in green spiritual responsibility with Digital-Halal Green Aplication Model strengthens consumer value and builds a competitive core advantage. The findings highlight that transparency, utility, and product safety are the pillars of green spiritual responsibility in halal marketing, while the novelty of this study lies in integrating strategic shari’ah accounting, digital-halal, and consumer value as a foundation for reinforcing sustainable competitiveness.
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Asaker, M. A. (2023). Islamic Wealth and the SDGs: Global Strategiesw for Socio-economic Impact. Journal on Muslim Philanthropy and Civil Society, 7(1), 111.https://scholarworks.iu.edu/iupjournals/index.php/muslimphilanthropy/issue/view/144
Bassani, G., Pfister, J.A., & Cattaneo, C. (2021). Management accounting change as an amplifier of a leadership dispute: an ethnography of convergent and divergent leader–follower relations. Accounting, Auditing & Accountability Journal, 34(9), 104–134. https://doi.org/10.1108/AAAJ-01-2020-4379
Busato, F., Chiarini, B., Cisco, G., & Ferrara, M. (2022). Green preferences. Environment, Development and Sustainability, 24(3), 4434–4450. https://doi.org/10.1007/s10668-022-02179-9
Chang, L., Zhang, Q., & Liu, H. (2022). Digital finance innovation in green manufacturing: a bibliometric approach. Environmental Science and Pollution Research, 29(5), 7844–7852. https://doi.org/10.1007/s11356-021-18016-x
Cuadrado, E., Macias‑Zambrano, L. H., Carpio, A. J., & Tabernero, C. (2022). The moderating effect of collective efficacy on the relationship between environmental values and ecological behaviors. Environment, Development and Sustainability, 24, 4175–4202. https://doi.org/10.1007/s10668-021-01611-w
Fauzia, A. (2023). Transformation in Muslim Philantropy Movement. Journal on Muslim Philanthropy and Civil Society, 7(1), 107.https://scholarworks.iu.edu/iupjournals/index.php/muslimphilanthropy/issue/view/144
Guesmi, B., & Gil, J. M. (2021). Building a culture of research impact assessment within the agro‑food research organizations. Agricultural and Food Economics, 9(33), 1–4. https://doi.org/10.1186/s40100‑00204-5
Jannah, B.S., & Hatimah, H. (2022). Breaking the [Sacredness] Costs in Management Accounting: Periphery Case Analysis. The Indonesian Accounting Review, 12(1), 51–57. https://doi.org/10.14414/tiar.v12i1.2778
Kuncoro, M. (2020). Metode Penelitian Kuantitatif dalam Bisnis (Edisi Revisi). Yogyakarta: Penerbit BPFE
Lau, D., Ota, K., & Wong, N. (2022). The need for speed: an intuitive approach to understanding the relationship between audit quality and management earnings forecasts. Meditari Accountancy Research, 30(7), 185–212. https://doi.org/10.1108/MEDAR-11-2020-1071
Lichtenthaler, U. (2021). Digitainability: The Combined Effects of the Megatrends Digitalization and Sustainability. Journal of Innovation Management, 9(2), 64–80. https://doi.org/10.24840/2183-0606_009.002_0006
Nair, S., Ahamad, S., & Jayabalan, N. (2022). The Adoption of Environmental Management Accounting: A Study on Manufacturing Firms in Malaysia. International Journal of Business and Management, 6(2), 10–17. https://doi.org/10.26666/rmp.ijbm.2022.2.2
Nguyen, C.T., Nguyen, T.D., & Ngo, H. T. (2022). Factors Affecting Application of Cost Management Accounting: Evidence from Small and Medium Enterprises in Vietnam. Journal of Asian Finance, Economics and Business, 9(4), 0185–0190. https://doi.org/10.13106/jafeb.2022.vol9.no4.0185
Nourin, H. E. (2023). Muslim Philanthropy: What’s in the name? Journal on Muslim Philanthropy and Civil Society, 7(1), 103.https://scholarworks.iu.edu/iupjournals/index.php/muslimphilanthropy/issue/view/144
Odel, N. M. (2022). Analyzing the Management Accounting Accuracy Model. Polytechnic Journal of Humanities and Social Sciences, 3(2), 263–268. https://doi.org/10.25156/ptjhss.v3n2y2022.
Ojra, J., Opute, A.P., & Alsolmi, M. M. (2021). Strategic management accounting and performance implications: a literature review and research agenda. Future Business Journal, 7(1), 64–81. https://doi.org/10.1186/s43093-021-00109-1
Pigatto, G., Cinquini, L., Tenucci, A., & Dumay, J. (2023). Serendipity and management accounting change. Meditari Accountancy Research, 31(7), 88–115. https://doi.org/10.1108/MEDAR-09-2021-1450
Prasetyo, W. (2021). Ritual Nyadran Pragmatics For Environmental Management Accounting. Jurnal Akuntansi Multiparadigma, 12(3), 509–530. https://doi.org/10.217 76/ub.jamal.2021.12.3. 29
Prospera. (2021). Analysis of the Social and Economic Impacts of COVID-19 on Households and Strategic Policy Recommendations for Indonesia.
Rashid, M. M. (2020). Presence of professional accountant in the top management team and financial reporting quality Evidence from Bangladesh. Journal of Accounting & Organizational Change, 16(2), 237–257. https://doi.org/10.1108/JAOC-12-2018-0135
Rubino, F.E., Tenuta, P. & Cambrea, D. R. (2021). Five shades of women: evidence from Italian listed firms. Meditari Accountancy Research, 29(7), 54–74. https://doi.org/10.1108/MEDAR-10-2020-1057
Sari, W., Waruwu, D., Purba, E., & Halawa, L. (2021). Does CEO’S Financial Decision Able To Improve Firm Value Of Consumer Good Industry. Jurnal Reviu Akuntansi Dan Keuangan, 11(2), 447–466. https://doi.org/10.22219/jrak.v11i2.16873
Söderholm, P. (2020). The green economy transition: the challenges of technological change for sustainability. Sustainable Earth, 3(6), 1–11. https://doi.org/10.1186/s42055-020-00029-y
Wibbeke,L.M & Lachmann, M. (2020). Psychology in management accounting and control research: an overview of the recent literature. Journal of Management Control, 31, 275–328. https://doi.org/10.1007/s00187-020-00302-3
Published
2025-10-15
How to Cite
PRASETYO, Whedy; ROZIQ, Ahmad; KUSUMA, Ahmad Ahsin.
PHILANTHROPY BEHAVIORAL AND ARTIFICIAL INTELLIGENCE: ADVANCING GREEN SPIRITUAL RESPONSIBILITY IN STRATEGIC SHARI’AH ACCOUNTING.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 11, n. 1, p. 511-522, oct. 2025.
ISSN 2541-3333.
Available at: <https://conferences.uin-malang.ac.id/index.php/iconies/article/view/3383>. Date accessed: 15 may 2026.
Section
Articles
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