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All Journal Journal of Applied Accounting And Business (JAAB) Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Ardhana Reswari Hasna Pratista
Universitas Negeri Semarang
Economics, Econometrics & Finance

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Reformulasi Kerangka Sharia Sustainability Accounting: Studi Normatif pada Industri Halal Moh Eko Saputro; Siti Fatimah; Ardhana Reswari Hasna Pratista
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.468

Abstract

This study aims to reformulate a conceptual framework for sustainability accounting based on Islamic values, specifically tailored for the halal industry. While global sustainability reporting standards such as the Global Reporting Initiative (GRI) and IFRS Sustainability Disclosure Standards have become widely adopted, they remain secular and value-neutral, often lacking spiritual and ethical dimensions essential in Islamic business ethics. Through a normative-conceptual approach, this research critically examines the normative gaps in conventional sustainability frameworks when applied to halal enterprises and proposes an alternative model rooted in maqashid al-shariah and Islamic ethics (akhlaq). The scope of the study includes a comprehensive literature analysis of conventional standards, classical Islamic legal texts, and contemporary fatwas and regulations relevant to halal enterprises in Indonesia. The findings highlight three key gaps: the absence of spiritual accountability, the lack of faith-based social justice indicators (e.g., zakat, waqf), and the need for ethical environmental stewardship based on the concept of khalifah and amanah. As a result, the study proposes a new sustainability accounting framework consisting of three integrated dimensions spiritual, social, and ecological—each aligned with specific Islamic values and reporting indicators. This framework emphasizes dual accountability: to society and to God. The conclusion affirms that sustainability accounting in the halal industry must evolve beyond profit and compliance, toward a spiritually grounded, ethically driven model that reflects the holistic nature of Islamic business
Peran Arus Kas Aktivitas Operasi dalam Memperkuat Hubungan ESG dan Kinerja Perusahaan Meilani Intan Pertiwi; Ardhana Reswari Hasna Pratista; Irnin Miladdyan Airyq; Kholidil Amin
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.494

Abstract

This study delves into the role of environmental, social, and government (ESG) in company performance. In addition, this study also examines the role of operational cash flow in strengthening the relationship between ESG and company performance. Based on the results of previous research, operational cash flow is strong capital for companies before making long-term investments in ESG. This research model was tested using multiple regression analysis with qualitative data. The sample of this study was companies from all sectors in Indonesia in the 2020-2024 period, using the purposive sampling method. The number of samples obtained in this study was 263 observations. The results of this study are that social responsibility and governance practices affect company performance. Operational cash flow strengthens the relationship between environmental impact and company performance. This finding indicates that environmental impact in Indonesia does not affect company performance because it does not have strict regulatory pressure. However, environmental impact will significantly affect company performance if the company's operational cash flow is substantial.
Pengaruh ESG terhadap Risiko Finansial Korporat Ardhana Reswari Hasna Pratista; Meilani Intan Pertiwi; Moh. Eko Saputro
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.559

Abstract

This study aims to investigate the relationship between corporate ESG assessment and financial risk exposure. Specifically, the authors seek to understand whether corporate financial risk can be influenced by corporate sustainability. With a total of 214 observations from various industrial sectors listed on the Indonesia Stock Exchange (IDX) from 2020-2024, this study empirically tests the relationship between the three dimensions of sustainability, namely environmental, social, and governance, with financial risk. The research findings show that environmental and social values ​​have a significant effect on financial risk. Companies with superior environmental and social performance are considered more robust and resilient in facing external pressures, thus reducing the potential for financial losses that the company may suffer. Meanwhile, governance values ​​do not show a significant effect on financial risk. This means that the corporate governance structure does not have a direct effect on financial risk. The test carried out in this study is a multiple regression test with the help of the Eviews Ver 13 statistical tool.
Co-Authors Irnin Miladdyan Airyq Kholidil Amin Meilani Intan Pertiwi Moh Eko Saputro Moh. Eko Saputro Siti Fatimah