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All Journal Al-Bukhari: Jurnal Ilmu Hadis Jurnal Akuntansi Keuangan Dan Perpajakan
., Mukhtaruddin
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Religion Arts Economics, Econometrics & Finance Social Sciences

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MANHAJ AL-ṬŪSĪ DALAM TAHẒĪB AL-AḤKĀM DAN AL-ISTIBṢĀR ., Mukhtaruddin
Al-Bukh?r? : Jurnal Ilmu Hadis Vol 1 No 1 (2018): Januari - Juni 2018 M/ 1439H
Publisher : Department of Hadis Sciences (IH), Faculty of Usuluddin, Adab, and Da'wah (FUAD), State Islamic Institute of Langsa (IAIN)

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Abstract

Artikel ini mengkaji tentang metode (manhaj) yang digunakan dalam kitab Tah??b al-A?k?m dan alIstib??r, yang dikarang oleh seorang tokoh mazhab Im?miyah, yaitu Imam al-??s?. Ab? Ja?far Mu?ammad bin ?asan bin ?Al? al-??s? menyusun Tah?ib al-A?k?m f? Syar? al-Muqni?ah dan alI?tib??r f?m? Ukhtulif min al-Akhb?r dengan menggunakan sistematika (menyerupai) fikih, yang dimulai dari bab ?ah?rah. Kitab Tah??b al-A?k?m telah berkontribusi dalam menghimpunan banyak hadis yang digunakan dalam hukum-hukum fikih. Imam al-??s? juga menjelaskan hadis-hadis yang dilampirkannya dalam kitab Tah??b al-A?k?m. Imam al-??s? tidak secara tegas menyebutkan kualitasnya. Kedua kitab hadis ini, Tah??b al-A?k?m dan al-Istib??r, menjadi rujukan penting di kalangan mazhab Im?miyyah.
Peran Profesi Akuntansi dalam Penerapan Cyber Security pada Sistem Akuntansi Yulie, Annisa Rizkyta; ., Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Transformation in digital technology have transformed contemporary accounting through automated and integrated cloud-based accounting systems to support increased efficiency and superior quality of financial reporting. However, this innovation also introduces cybersecurity risks threats affecting the privacy, integrity, and accessibility of financial reporting. This article examines the role of the accounting profession in managing cybersecurity risks in digital accounting systems and its implications for organizational governance and accountability. The method uses a Systematic Literature Review to review and analyze relevant articles from national and international journals. The findings indicate that technological complexity, weak technology-based internal controls, and limited digital competency increase system vulnerability. The accounting profession plays a role as a risk monitor, internal control designer, and information security evaluator to protect the integrity of financial data. This article emphasizes the need for enhanced digital competency, alignment of risk management activities and strengthening governance to ensure a secure, transparent, and accountable digital accounting system.
Peran Pengungkapan Emisi Karbon dalam Keputusan Investor di Pasar Berkembang: Sebuah Systematic Literature Review Zahira, Talita Adelia; ., Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze the impact of carbon emission disclosure on investor decision-making in emerging markets using a Systematic Literature Review (SLR) method. Twenty-five selected articles from the ScienceDirect (Scopus) and Garuda (SINTA) databases were analyzed to examine disclosure characteristics and market response patterns. The findings indicate that the influence of carbon emission disclosure varies significantly depending on the substance of the information provided. Disclosures featuring concrete technical innovations—such as the utilization of industrial waste like copper slag for material efficiency—are responded to positively as adaptive business strategies that enhance firm value. Conversely, disclosures may trigger negative responses if perceived as a mere cost burden that reduces short-term profitability or constitutes a loss for stakeholders, particularly among retail investors. Institutional factors, including carbon tax regulations and external audits, were found to strengthen report credibility and mitigate greenwashing risks, which often lead to neutral market reactions. This study concludes that carbon transparency is not merely an administrative obligation but a strategic instrument to reduce information asymmetry and enhance competitiveness in emerging capital markets.
Integrasi Green Accounting dan Carbon Policy dalam Maqashid Shariah Index : Mewujudkan manifestasi akuntansi syariah Rahmatan Lil Alamin Alfarizi, Ikhsan; ., Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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The global climate crisis demands a transformation of economic regulations through carbon policies and sustainable accounting practices. This article aims to analyze the integration of green accounting and carbon policy in enchancing the maqashid shariah index (MSI) performance as a manifestation of rahmatan lil alamin shariah accounting. Using the systematic literature review (SLR) method on 31 scientific articles from 2021 – 2026, this research integrates shariah enterprise theory (SET), legitimacy theory, and signalling theory. The result show that green accounting positively affects the MSI, particularly in the maslahah dimension through enviromental protection (hifdz al-bi’ah). Compliance with carbon policies, such as carbon taxes, is viewed as a form of obedience to ulul amri to prevent destruction (fasad). However, challenges such as greenwashing persist due to legitimacy pressures and financial constraints. This article emphasizes the importance of strengthening islamic corporate governance to ensure honesst and transparent sustainability reporting.
Co-Authors Alfarizi, Ikhsan Yulie, Annisa Rizkyta Zahira, Talita Adelia