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All Journal IMARA : Jurnal Riset Ekonomi Islam TAMWIL: Jurnal Ekonomi Islam International Journal of Multidisciplinary Research of Higher Education (IJMURHICA)
Yenti, Elfina
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Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP BIAYA OPERASIONAL PENGELOLAAN LIMBAH PADA RSUD PROF. DR. M.A. HANAFIAH SM BATUSANGKAR Yenti, Elfina; Candra, Revi; Juliati, Rahmi Asmara
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 1 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i1.2081

Abstract

This research aims to find out the application of environmental accounting to the emerging operational costs for waste management at Prof. RSUD. Dr. MA Hanafiah SM Hospital, Batusangkar. This research design was a qualitative descriptive by using Interview and documents as the techniques of collecting data. Then it was analyzed qualitatively by conducting several procedures like collecting data (documents, archives, and interview results), identifying environmental costs, proposing environmental costs budget, and writing the report of environmental costs. The results showed Prof. Dr. MA Hanafiah SM Hospital has not applied environmental accounting on its waste management. Although the hospital has good waste management, it is suggested to apply environmental accounting since it will be a reference at managing environmental costs, reporting specific and precise environmental costs, charging more accurate costs, and minimizing environmental costs. 
Analysis of the Influence of Information Technology and Characteristics Accountancy Management to BPRS Performance in Era 4.0 Saleh, Sri Madona; Yenti, Elfina
TAMWIL : Jurnal Ekonomi Islam Vol 10, No 2 (2024)
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jtm.v10i2.13422

Abstract

This research discusses the influence of information technology and management accounting characteristics on BPRS performance in the 4.0 era. The management accounting characteristics used consist of Board Scope, Timelines, Aggregation, and Integration. The aim of the research is to see the influence of information technology and management accounting characteristics on performance. The research was carried out using a quantitative approach with the research population being all BPRS in West Sumatra registered with the OJK in mid-2023 with a sample of BPRS management using a total sampling technique. The results of this research state that Information Technology has a significant influence on BPRS performance of 0.060 or 6% with a sig value of 0.046. Board scope has no influence on increasing or decreasing BPRS performance, because it has an influence of only 0.005 or 0.5% with a sig value of 0.868. Timelines have an influence on BPRS performance of 0.359 or 35.9% with a sig value of 0.001. Aggregation has no influence on increasing or decreasing BPRS performance by 0.085 or 8.5% with a sig value of 0.523. Integration has an influence on BPRS performance of 0.212 or 21.2%, with a sig value of 0.014. Simultaneously, information technology, Board Scope, Timelines, Aggregation and Integration have a significant influence on BPRS performance. The magnitude of the influence generated by the independent variables in this research is 25.5%. 
Good Corporate Governance Practices in Managing Finance at Islamic Institutions in Indonesia Asrida, Asrida; Yenti, Elfina; Asmadia, Tezi; Emrizal, Emrizal; Ayu, Suci Putri
International Journal of Multidisciplinary Research of Higher Education Vol 8 No 2 (2025): (April) STEM, Education, Religion Studies, Social Sciences and Economic Developme
Publisher : Islamic Studies and Development Center in Collaboration With Students' Research Center Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijmurhica.v8i2.374

Abstract

Financial management at Sharia Financial Institutions certainly requires the application of good corporate governance principles so that transparency, accountability, so that the distribution of funds can be carried out fairly and on target. This study aims to analyze how financial management in one of the Sharia Financial Institutions in Indonesia is based on the principles of good corporate governance. The research method used is qualitative with a case study model. Data sources consist of primary data and secondary data. Primary data was obtained through interviews with ten informants consisting of leaders and employees at the Sharia Financial Institution, while secondary data came from official reports and information published through the official website of the Sharia Financial Institution. All data were analyzed thematically using the Milles and Hubberman model. The results showed that financial management in Sharia Financial Institutions has applied the principles of Good Corporate Governance with five levels of optimization of the principles, namely; i) the principle of transparency, ii) the principle of accountability, iii) the principle of responsibility, iv) the principle of independence, v) the principle of equality and fairness. With the optimal application of good corporate governance principles, financial management in sharia institutions can run more effectively in improving the welfare of beneficiaries.
Co-Authors Asmadia, Tezi Asrida Asrida, Asrida Ayu, Suci Putri Candra, Revi Emrizal Juliati, Rahmi Asmara Saleh, Sri Madona