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All Journal Journal of Social Responsibility Projects by Higher Education Forum Journal of Trends Economics and Accounting Research
Lusi Elviani Rangkuti
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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Pengaruh PSAK Syariah dan CSR terhadap Kepercayaan Investor dengan Mediasi Reputasi Perusahaan Keisya Fitri Wulandari; Sri Rahayu; Lusi Elviani Rangkuti
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.v6i4.2719

Abstract

This study aims to examine the effect of the implementation of Sharia Financial Accounting Standards (PSAK Syariah) and Sharia-based Corporate Social Responsibility (CSR) disclosure on investor trust, with corporate reputation as a mediating variable in companies listed in the Sharia Securities List on the Indonesia Stock Exchange. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports over the observation period. The sample consists of 16 companies with 48 observations, selected using purposive sampling. Data analysis is conducted using panel data regression combined with path analysis, and mediation testing is performed using the Sobel test. The results indicate that partially, the implementation of PSAK Syariah and Sharia CSR disclosure do not have a significant effect on investor trust. However, simultaneously, these variables along with corporate reputation have a significant effect on investor trust. Furthermore, PSAK Syariah and CSR disclosure have a positive effect on corporate reputation, but corporate reputation is not able to mediate the relationship between the independent variables and investor trust. These findings suggest that although companies have implemented Sharia principles in financial reporting and social responsibility, investors tend to prioritize financial performance indicators over Sharia compliance aspects in making investment decisions. This study implies that enhancing investor trust in the Islamic capital market requires not only compliance with Sharia accounting standards and CSR disclosure but also improvements in the quality, relevance, and transparency of financial information, as well as stronger integration between Sharia values and economic performance.
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 Jalilah Ilmiha Keisya Fitri Wulandari Sri Rahayu Zufrizal Harahap