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All Journal Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan
Rinayanti Rasyad
FEB Unilak
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGUKURAN ENVIRONMENTAL AUDIT DALAM KONTEKS INDONESIA Inova Fitri Siregar; Rinayanti Rasyad; Dini Onasis
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2709

Abstract

The purpose of this study is to determine the criteria that can be used to measure environmental audits from the perspective of greenhouse gas emission reduction, as interpreted in sustainability reporting. This study also examines how environmental audit measurement can be developed, including the application of an empirical research model to establish standards based on investor needs, which will be created to maximize stakeholder needs.The method used in this study is a scientific approach or Grounded Theory. A review of the theories discussed indicates that no similar research exists. In this study, Grounded Theory is applied in several stages. Basic concepts related to environmental audit indicators are obtained from a combination of previous literature, the GHG Protocol, and the Validation and Verification Standard for Funding for Risk Mitigation Actions (DRAM), and are then reinforced with interview data.The results of the study indicate that, although developing new environmental audit procedures is challenging, it is achievable. To overcome this difficulty, this study creates a draft audit procedure based on project results, intended to be easily adapted for practical application. To achieve successful GHG emission reduction, i.e. every organization practices environmental audits and every company is required to calculate GHG emissions as a legal requirement, GHG emission reporting and risk mitigation should not be expensive, time-consuming, or resource-intensive to prepare.
OPTIMALISASI PERENCANAAN ANGGARAN SEKOLAH SEBAGAI PENUNJANG KEBERLANJUTAN BISNIS PENDIDIKAN DI SD IT TAHFIDZ ANNUR AL FATIH PEKANBARU Inova Fitri Siregar; Rinayanti Rasyad; Afred Suci; Eli Murni; Miranda Oktavia
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 9 No. 3 (2025): JURNAL DIKLAT REVIEW
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v9i3.2707

Abstract

Perencanaan anggaran merupakan komponen penting dalam manajemen keuangan sekolah yang berperan strategis dalam menjamin efektivitas pengelolaan sumber daya serta keberlanjutan bisnis pendidikan. Penelitian atau kegiatan ini bertujuan untuk mengoptimalkan kemampuan perencanaan anggaran di SD IT Tahfidz Annur Al Fatih Pekanbaru sebagai upaya mendukung keberlanjutan operasional dan pengembangan sekolah berbasis prinsip efisiensi, akuntabilitas, dan transparansi. Metode yang digunakan meliputi analisis kebutuhan, pelatihan penyusunan anggaran berbasis kinerja, serta pendampingan implementasi rencana keuangan yang adaptif terhadap dinamika pendapatan dan belanja sekolah. Hasil kegiatan menunjukkan bahwa optimalisasi perencanaan anggaran mampu meningkatkan kapasitas manajemen sekolah dalam mengalokasikan dana secara lebih efektif, memperbaiki proses pengambilan keputusan keuangan, serta memperkuat posisi sekolah sebagai lembaga pendidikan yang mandiri dan berdaya saing. Dengan demikian, penguatan sistem perencanaan anggaran tidak hanya mendukung tata kelola keuangan yang profesional, tetapi juga menjadi fondasi utama bagi keberlanjutan bisnis pendidikan yang berorientasi pada mutu dan keberkahan
ISLAMIC BANKING PERFORMANCE: PROFIT-SHARING RATIO AND ZAKAT PERFORMANCE RATIO FROM THE PERSPECTIVE OF MAQASHID SHARIA Inova Fitri Siregar; Rinayanti Rasyad; Dini Onasis; Noviyanti Noviyanti
Jurnal Akuntansi Kompetif Vol. 9 No. 3 (2026): Jurnal Akuntansi Kompetif
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i3.3076

Abstract

This study aims to analyze the paradox of Islamic banking performance, as reflected in the imbalance between the Profit Sharing Ratio (PSR)—an indicator of economic performance—and the Zakat Performance Ratio (ZPR)—an indicator of social performance—from the perspective of Maqashid Sharia. The background of this study is based on the empirical phenomenon of low and uneven ZPR amid an increase in PSR at some Islamic banks, which indicates that the integration of profit and social welfare objectives is not yet optimal. Theoretically, this study is grounded in Maqashid Sharia, which emphasizes a balance between the protection of wealth (hifz al-mal) and the public interest, and is supported by theories of legitimacy and stakeholder analysis in explaining social demands on Islamic financial institutions. The research method employed is a quantitative approach using panel data analysis of Islamic banks in Indonesia for the 2020–2024 period, utilizing a regression model to test the relationship between PSR and ZPR. The results of this study are expected to reveal the existence of a performance paradox and contribute to the development of a more comprehensive performance measurement model for Islamic banks based on the values of Maqashid
Co-Authors Afred Suci Dini Onasis Eli Murni Inova Fitri Siregar Miranda Oktavia Noviyanti Noviyanti