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All Journal Journal of Accounting Science Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Abdi Masyarakat (JAM) Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal EK dan BI BUDGETING : Journal of Business, Management and Accounting Komunitas: Jurnal Ilmu Sosiologi Journal of Islamic Economics and Social Science (JIESS) Jurnal Ilmu Ekonomi dan Sosial (JIES) Jurnal Lemhannas RI Indonesia Auditing Research Journal Baileo: Jurnal Sosial Humaniora Kybernology : Jurnal Ilmu Pemerintahan Dan Administrasi Publik Countable (Contemporary Business and Sustainability Science) International Journal of Social Science and Community Service Indonesian Journal of Auditing and Accounting E-Jurnal Akuntansi Proceeding International Annual Conference Economics, Management, Business, and Accounting
Shinta Melzatia
Universitas Mercu Buana
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Maqashid sharia and corporate sustainability under financial vulnerability Wulandari, Linda Ayu; Paulus, Hendro; Melzatia, Shinta; Oktris, Lin; Akbar, Taufik
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.640

Abstract

This study examines the effect of CSR, Islamic CSR, and environmental quality on corporate performance, measured by profitability and growth, with financial vulnerability as a moderating variable. This research will conduct with Moderated Regression Analysis of panel data from 108 observations basic material entities achieving PROPER on 2021-2024 by Ministry of Environment and Forestry of Indonesia Republic, which Islamic CSR is measured using a GRI-Maqasid Index, CSR using the GRI Standards 2021, and financial vulnerability with DER, use EViews 13. The results show that CSR and Islamic CSR positively affect profitability but do not significantly firm growth. In contrast, environmental quality negatively affects short-term profitability yet supports growth. Financial vulnerability moderates these relationships by weakening the profitability effects of CSR and ICSR, while also reducing the positive influence of environmental quality on corporate growth. The findings highlight aligning ethical, social, and environmental strategies grounded in Maqasid Sharia with financial conditions to sustain long term corporate performance. This study compares Islamic CSR and CSR in a single framework, using profitability and growth as well as financial vulnerability, revealing the role of ethical orientation and financial constraints on long term corporate performance.
The Effect of Operational Complexity, Operating Cash Flow, and Time Interest on Earnings After Tax Rizky Adi Firmansyah; Shinta Melzatia
E-Jurnal Akuntansi Vol. 36 No. 4 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i04.p06

Abstract

Operational complexity is a factor that can affect the efficiency of production activities and cost structure. The cash flow operating variable describes a company's ability to generate operational cash flow, while time interest earned reflects the company's capacity to meet interest expenses. The quantitative research method uses panel data regression analysis of the annual financial statements of sample companies. The results show that company operational complexity has no significant effect on earnings after tax. Cash flow operating has a significant positive effect on earnings after tax. Time interest earned has a significant positive effect on earnings after tax. These findings provide implications for understanding internal factors that influence financial performance in sectors with high volatility.
ESG practices and financial performance: a tawhidic sharia perspective Wulandari, Linda Ayu; Erviana, Nita; Melzatia, Shinta; Nugroho, Lucky
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44491

Abstract

Purpose: This study examines the relationship between ESG practices and maqashid-oriented financial performance within a Tawhid String Relationship, addressing inconsistencies in prior findings by incorporating regulatory context and ethical sustainability disclosure. Methodology/approach: Using panel data from 37 energy sector firms listed on the IDX 2020–2024, with Moderated Regression Analysis to analyze the effects of Islamic governance, environmental accountability, and sustainable resource management on maqashid oriented-financial performance, with ethical sustainability disclosure as a moderating variable and PROPER as a contextual differentiator. Findings: The results indicate that ESG practices do not uniformly affect financial performance. Islamic governance and environmental accountability show context-dependent effects, while sustainability resource management demonstrates a strong positive impact, particularly in firms without PROPER. Ethical sustainability disclosure exhibits a dual moderating role, strengthening certain relationships in less regulated firms but weakening others due to cost and compliance pressures. Practical and Theoritical contribution/Originality: This study contributes by positioning ESG within TSR as a value-driven system aligned with maqashid objectives and highlights the need for strategic integration beyond disclosure. Research Limitation: This study is limited by its sectoral focus, observation period, and reliance on proxy-based ESG measurements, suggesting opportunities for broader and deeper future research.
Institutional Knowledge, Human Capital, and Accounting Technology Adoption: Explaining Financial Reporting Quality under Environmental Uncertainty Intan Permata Islami; Shinta Melzatia
KOMUNITAS: Jurnal Ilmu Sosiologi Vol 9 No 1 (2026): Komunitas Volume 9 Issue 1, May 2026 (On Process)
Publisher : Jurusan Sosiologi FISIP Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/komunitasvol9issue1page88-108

Abstract

This study examines how institutional knowledge, human capital, and accounting technology adoption shape the financial reporting quality of Micro, Small, and Medium Enterprises (SMEs) under conditions of environmental uncertainty. Grounded in economic and organizational sociology, the research conceptualizes financial reporting not merely as a technical outcome but as a socio-institutional practice formed through the interaction between actor capacity and institutional structures. A quantitative causal design was employed using survey data collected from 100 SMEs in Bekasi City, Indonesia, in 2025 through stratified random sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings indicate that accounting information technology utilization, human resource competence, and understanding of SME Financial Accounting Standards (SAK EMKM) each have a positive and significant effect on financial reporting quality. Environmental uncertainty does not moderate the relationship between technology utilization and reporting quality; however, it weakens the effect of human competence while strengthening the influence of institutional accounting knowledge. These results suggest that financial reporting quality depends not only on digital adoption and individual capability but also on the internalization of institutional standards, particularly in unstable business environments. The study’s novelty lies in integrating technological, human capital, and institutional perspectives within a contingency framework of environmental uncertainty, contributing to debates in economic and organizational sociology on how accounting practices are socially embedded in SME governance.
The Social Logic of Green Capitalism: Market Performance, Governance, and the Political Economy of Green Accounting in Indonesia Iqwan Galfani; Shinta Melzatia
Baileo: Jurnal Sosial Humaniora Vol 3 No 2 (2026): January 2026
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/baileofisipvol3iss2pp445-465

Abstract

This study investigates the social logic of green capitalism by examining how market performance, firm performance, and corporate governance influence green accounting practices in Indonesia’s energy and mining industries. Conducted on 40 companies listed on the Indonesia Stock Exchange from 2020 to 2024, this research adopts a purposive sampling method and employs panel data regression analysis using the EViews program. The findings reveal that corporate governance—measured through institutional ownership—has a positive and significant effect on green accounting, while market performance (measured by price to book value) and firm performance (measured by return on assets) show no significant influence. These results indicate that the adoption of green accounting in Indonesia’s extractive sector is not primarily driven by market or profitability incentives, but rather by governance mechanisms and institutional legitimacy. The study contributes to the sociology of economy by situating green accounting within the political economy of sustainability, where corporate environmental responsibility emerges as a negotiated outcome between economic rationality and social expectations. The novelty of this research lies in revealing the institutional embeddedness of green capitalism in emerging economies, demonstrating that environmental accountability is shaped more by governance ethics than by market efficiency. The study recommends that future sociological inquiries expand the analysis to cross-sectoral contexts and incorporate global regulatory pressures in modeling the evolution of green corporate behavior.
Co-Authors Almunawar, Safira Amam, Amam Annisa Hakim Zamzami Apollo Aprilia, Delina Astuti, Retno Puji Audita Setiawan Badruzzaman, Jabar Caturida. M. Doktoralina Daru Asih Deden Tarmidi Dewi Anggraini Eko Daryanto Erik Nugraha Erviana, Nita Febriyanti, Sheilla Gumilar, Rangga Prebawa Hari Setiyawati Ibrahim Musa Gani Indriyani, Tri Indri Intan Permata Islami Iqwan Galfani KHASANAH, Himatul Kup Yanto Setiono Lestari, Ayu Endah Lin Oktris Lucky Nugroho Mahroji Mahroji, Mahroji Mappanyuki, Ratna Mariyam Chairunisa Melzatia, Haura Hazimah Mohd ‘Adli Zahri Nurhasanah Nurhasanah Nurhasanah Nurul Rachmaini Paulus, Hendro Putri, Febry Kurnia RABBANI, Riswari Asri Rachmaini , Nurul Rahmad, Khozaeni Bin Rizky Adi Firmansyah Sabila, Risti Yana Safira Safira Safira, Safira Salimah Yahaya Saputra, Ahmad Reza Sulistianingsih, Fitria Susan Taufik Akbar Wulandari, Linda Ayu Zahri, Adli