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All Journal Jurnal Manajemen Bisnis Syariah Jurnal Akuntansi Syariah (JAkSya)
Nurul Hidayah
UIN Mahmud Yunus Batusangkar
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND CARBON ACCOUNTING DISCLOSURE ON PROFITABILITY (CASE STUDY OF COMPANIES LISTED ON THE IDX IN THE INDUSTRIAL SECTOR 2021-2024) Nurul Hidayah; Elsa Fitri Amran; Atika Amor
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.16336

Abstract

This research is motivated by increasing attention to the environmental impact of industrial sector activities, particularly carbon emissions, and their impact on corporate profitability. The objective of this study is to examine the influence of environmental performance and accounting carbon disclosure on the profitability of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study uses a quantitative approach utilizing secondary data obtained through documentation of annual reports and company sustainability reports. The results of statistical analysis indicate that environmental-related practices demonstrate a measurable association with corporate financial performance, although the contribution of each variable differs in magnitude and significance. The findings suggest that strong environmental performance and effective carbon management practices may function as strategic signals that enhance investor perception and corporate value. Therefore, integrating environmental policies into corporate business strategies is essential for supporting long-term financial sustainability within the industrial sector.
Analisis Kepuasan dan Kesetiaan Pelanggan Berbelanja Pada E-Commerce Shopee Himyar Pasrizal; Nurul Hidayah; Nurul Nazifah; Rahmi Nabila; Nurul Aisyah
MABIS Jurnal Manajemen Bisnis Syariah Vol. 6 No. 1 (2026): Jurnal Manajemen Bisnis Syariah:MABIS
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/mabis.v6i1.16771

Abstract

This study aims to analyze the influence of service quality, application usability, and purchasing experience on customer satisfaction and their impact on customer loyalty on the Shopee platform. This study uses a quantitative approach with a survey procedure. Data collection techniques were carried out through questionnaires designed to measure variables relevant to the planned analysis. Data analysis techniques used were descriptive and quantitative statistical analysis, including a comparison between customer perceptions of the service received and their expectations to measure customer satisfaction and loyalty. The results show that consumer trust in a product is positively correlated with their level of loyalty. The level of alignment with customer satisfaction reached an average of 90.13%, indicating that satisfied customers tend to be loyal and plan to reuse the Shopee platform. These findings imply that Shopee needs to continue to innovate and improve its offerings to retain customers amidst increasingly fierce competition in the e-commerce sector
Co-Authors Atika Amor Elsa Fitri Amran Himyar Pasrizal Nurul Aisyah Nurul Nazifah Rahmi Nabila