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Analisis Qanun Provinsi Nanggro Aceh Darussalam dalam Kerangka Maqasid Al-Qur’an Negara Kesatuan Republik Indonesia Nurlia; Abd. Moqsith
Ta’wiluna: Jurnal Ilmu Al-Qur'an, Tafsir dan Pemikiran Islam Vol. 6 No. 3 (2025): Ta’wiluna: Jurnal Ilmu Al-Qur’an, Tafsir dan Pemikiran Islam
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian kepada Masyarakat (LP3M) IAIFA Kediri

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Abstract

Nanggroe Aceh Darussalam, one of Indonesia's unique provinces with a 97.26% Muslim population, is governed by the Qanun legal system. The Indonesian province with the highest proportion of Muslims is Aceh. Since the primary goal of the Maqasid Al-Quran is to purify the teachings in the Book of Allah as a guide for living in this world and for continuing to be happy in the hereafter in accordance with the teachings that form the basis of the Al-Quran, this is the reason why the contents of the Qanun Nanggroe Aceh Darussalam primarily implement it. If it is possible for the Nanggroe Aceh Darussalam qanun to become a legal basis in general, the legal framework in the Unitary State of the Republic of Indonesia requires quite serious consideration because, first; Indonesia's religious and cultural diversity, second; principles of a secular and democratic state, third; human rights and individual freedoms, fourth; the need for national unity and harmony, fifth; experiences of other countries with sharia law. it cannot be denied that there will be positive things if this is implemented, including; increasing awareness of law and morality, reducing crime and criminality, encouraging better religious life, respecting Islamic cultural and religious identity, and increasing justice and equality.
The Influence of Green Accounting, Environmental and Financial Performance on Company Value with Profitability as a Mediator Nurlia; Adiyanti, Rini; Ardi, Muhammad
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.48875

Abstract

This research aims to examine the extent to which the implementation of green accounting, environmental performance, and financial performance influences profitability and firm value in the basic materials sector listed on the Indonesia Sharia Stock Index (ISSI) during the period from 2019 to 2023. A quantitative approach with a descriptive design was applied. The data analyzed comprised 30 company observations representing 23 selected entities over five years. Data analysis techniques included simple and multiple linear regression through path analysis, Sobel test, and the calculation of the coefficient of determination. Hypothesis testing was conducted using t-test, F-test, and Sobel test, supported by EViews 12 Enterprise software. The findings indicate that green accounting significantly affects company profitability. In contrast, environmental performance and financial performance do not have a direct impact on profitability. However, when considered simultaneously, all three variables contribute to an increase in profitability. Additionally, the results show that environmental performance and profitability have a direct effect on firm value, while green accounting and financial performance do not exhibit a significant direct influence. Overall, all variables collectively influence firm value. Nevertheless, profitability does not act as a mediating variable in the relationship between green accounting, environmental performance, and financial performance on firm value.