Sustainability of Islamic Finance: The Role of Islamic Accounting in The Current Era

Progress in competing in the global market in 2018 demonstrated Indonesia's sustainable industrial development. At that time, the food and beverage industry had the highest Manufacturing Value Added (MVA) value of ASEAN countries at 4.5%, with a contribution to national GDP in 2018 of 6.3%, followed by the chemical industry at 2.9%, the machinery and metal industry at 2.08%, transport equipment at 1.76%, and textiles at 1.1%. (Erdianto, 2018). In maintaining the progress of this industry, innovation and quality human resources are needed in order to maximise productivity growth that has an impact on strengthening the Indonesian economy, one of which is by utilising current technological developments (Ong & Mahazan, 2020).