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All Journal Journal of Social Responsibility Projects by Higher Education Forum Journal of Trends Economics and Accounting Research
Jalilah Ilmiha
Universitas Islam Sumatera Utara, Medan
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Social Sciences

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Islamic Social Responsibility, Islamic Corporate Governance, Manajemen Laba, dan Kinerja Keuangan Pada Perusahaan Syariah Putri Salbiah Sukma Br. Nst; Sri Rahayu; Jalilah Ilmiha
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2736

Abstract

This study aims to examine the effect of Islamic Corporate Social Responsibility (ICSR) and Islamic Corporate Governance (ICG) on financial performance with earnings management as a moderating variable in sharia public companies within the financial and banking sector listed in the Sharia Securities List during the 2020–2024 period. This study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sampling technique used purposive sampling, resulting in 30 observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results indicate that ICSR has a positive and significant effect on financial performance, with a regression coefficient of 18.558 and a significance value of 0.029 (< 0.05). In contrast, ICG does not have a significant effect on financial performance, as indicated by a significance value of 0.200 (> 0.05). Earnings management also does not significantly affect financial performance, with a significance value of 0.678 (> 0.05). Furthermore, earnings management is unable to moderate the relationship between ICSR and ICG on financial performance because the significance values of the interaction variables are 0.435 and 0.449 (> 0.05), respectively. The coefficient of determination test shows an Adjusted R Square value of 0.028 or 2.8%, indicating that the research variables explain only 2.8% of the variation in financial performance, while the remaining 97.2% is influenced by other factors outside the research model. These findings demonstrate that sharia-based social responsibility disclosure plays a more dominant role than sharia governance mechanisms in improving the financial performance of sharia companies.
Implementasi Teknologi Pembukuan Digital Untuk Meningkatkan Efisiensi dan Akurasi Keuangan UMKM Heny Triastuti Kurnia Ningsih; Lusi Elviani Rangkuti; Jalilah Ilmiha; Zufrizal Harahap; Dzakiyah Noor Hasibuan
Journal of Social Responsibility Projects by Higher Education Forum Vol 6 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v6i2.8456

Abstract

This community service program aims to improve the efficiency and accuracy of financial records in MSMEs through the implementation of digital bookkeeping technology in Ladang Bambu Village, Medan Tuntungan District. The method included initial surveys, digital application training, intensive mentoring, and pre-test and post-test evaluations. The results indicated significant improvements, with 90% of participants able to digitally record transactions, 75% preparing simple financial statements, and 80% expressing confidence in continuing digital applications after the program. This program effectively addressed digital financial literacy gaps, improved reporting accuracy, and encouraged the use of technology in small business management. The main limitations were the short mentoring duration and the limited participant infrastructure
Co-Authors Dzakiyah Noor Hasibuan Heny Triastuti Kurnia Ningsih Lusi Elviani Rangkuti Putri Salbiah Sukma Br. Nst Sri Rahayu Zufrizal Harahap