AI-enhanced human resource and green accounting: for achieving sustainable development performance in sharia bank industry

Satria Avianda Nurcahyo; Anisa Dewi Arismaya; Fitri Dwi Jayanti; Anis Malik Thoha

doi:10.21580/jiafr.2025.7.2.25871

Authors

Satria Avianda Nurcahyo Universitas Ngudi Waluyo, Ungaran, Indonesia https://orcid.org/0009-0003-9847-7391
Anisa Dewi Arismaya Universitas Islam Negeri Salatiga, Indonesia
Fitri Dwi Jayanti Universitas Ngudi Waluyo, Ungaran, Indonesia
Anis Malik Thoha Universiti Islam Sultan Sharif Ali, Bandar Seri Begawan, Brunei Darussalam

DOI:

https://doi.org/10.21580/jiafr.2025.7.2.25871

Keywords:

AI-enhanced human resource, environmental innovation strategy, organizational sustainability, green accounting, sustainable development performance

Abstract

Purpose - The purpose This study investigates the role of AI-enhanced human resources in environmental innovation strategy, green accounting, and sustainable development performance within the state-owned sharia banking sector.

Method - Using a quantitative approach and Structural Equation Modeling (SEM) Partial Least Squares (PLS), the research involves a sample of 250 employees from various state-owned sharia banks in Central Java.

Result - The results showed indicate that the implementation of AI in human resource management significantly contributes to environmental innovation strategy and green accounting, which in turn supports sustainable development performance. Additionally, green accounting is found to play a critical role in enhancing organizational sustainability performance.

Implication - These findings offer valuable insights for strategic policies in the sharia banking sector, aiming to achieve sustainable development goals through the integration of intelligent technology and eco-friendly practices in organizational operations.

Originality - This research provides the first insights that serve as a foundation for academics and policymakers to develop more comprehensive models for sustainable development in the sharia banking.

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