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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma Laa Maisyir Jurnal Ekonomi Islam The International Journal of Accounting and Business Society Jurnal Bisnis, Manajemen, dan Informatika Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review MATAPPA: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis International Journal of Religious and Cultural Studies Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Akuntansi Universitas Muhammadiyah Kupang JURNAL MANAJEMEN PENDIDIKAN Jurnal Bina Akuntansi Journal of Economic, Public, and Accounting (JEPA) BJRM (Bongaya Journal of Research in Management) Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis MEDIA BISNIS Buletin Poltanesa Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ar-Ribh Journal of Applied Business, Taxation and Economics Reseach Al-Buhuts (e-journal) Kode : Jurnal Bahasa Golden Ratio of Social Science and Education Islamic Accounting and Finance Review Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of International Conference Proceedings Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) La Ogi : English Language Journal Economics and Business Journal Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Economos : Jurnal Ekonomi dan Bisnis IIJSE Sharia Economic and Management Business Journal (SEMBJ) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Economics, Business Management and Accounting Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer Fon: Jurnal Pendidikan Bahasa dan Sastra Indonesia
Darwis Said, Darwis
UNIVERSITAS HASANUDDIN
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Social Sciences Other

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APAKAH PERNYATAAN JAMINAN MENINGKATKAN KREDIBILITAS LAPORAN KEBERLANJUTAN? SEBUAH TINJAUAN LITERATUR SISTEMATIS PENELITIAN AKUNTABILITAS PERUSAHAAN Albahrun, Yudi Basma; Jamsir, Muh Faiz Qaidhan; Said, Darwis; Nagu, Nadhirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/na7nyn91

Abstract

This study investigates whether and under what conditions assurance on sustainability reports enhances the credibility of information for users. Drawing on a Systematic Literature Review of indexed publications from 2016–2025, we apply PRISMA procedures and complement the thematic synthesis with VOSviewer-based bibliometric mapping of author collaborations and conceptual clusters. The review finds that credibility gains are strongest when assurance design features are explicit: a clearly specified assurance level (particularly reasonable assurance), the use of recognized standards (ISAE 3000/AA1000AS, with increasing convergence toward ISSA 5000), and a materiality-anchored scope supported by substantive procedures. Provider competence and independence further moderate these outcomes. Institutional determinants including long-term institutional ownership, legal system characteristics, and stakeholder pressure also influence adoption. Documented consequences include improved access to finance, more disciplined market reactions, and favorable evaluations in ESG-linked lending. Conversely, narrow scopes, boilerplate phrasing, or limited assurance without transparent methodology tend to weaken credibility effects. Practical implications highlight the need for clearer disclosure of the linkages between assurance level, standards, and scope in executive summaries, enhanced report readability, strengthened thematic expertise among assurance providers, and regulatory alignment to balance costs and benefits. The paper contributes a “design/provider credibility market consequences” mechanism framework and proposes a concise research agenda to guide scholars, practitioners, and policymakers.
LITERATURE REVIEW: PRAKTIK GREEN MARKETING DI BERBAGAI SEKTOR INDUSTRI Darmawan, Alif Isyawatul; Sultan, Nurul Maghfirah; Said, Darwis; Nagu, Nadhirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/2cet0512

Abstract

This study aims to examine green marketing practices across various industrial sectors. A literature review approach used to understand green marketing mechanisms, implemented innovations, consumer segmentation, and evaluation of sustainability-based strategies in each industry. This study summarizes findings from ten reputable scientific articles published between 2021 and 2025, covering the automotive, fashion and textile, cosmetics, food and beverage, tourism, and services (insurance) sectors. The analysis shows that each sector implements a different approach. In the automotive sector, effective strategies include low-emission vehicle innovation and consumer education to build trust in sustainability. In the fashion and textile sectors, innovation in materials and production processes plays a significant role in increasing perceived value and consumer purchase intention. In the cosmetics sector, packaging design and sustainability labeling are dominant factors influencing willingness-to-pay. Meanwhile, in the tourism and services sectors, consumer segmentation and green brand trust are the key aspects in increasing green purchase intention. This research provides a theoretical contribution through a comparative understanding of the implementation and effectiveness of different industries in each sector.
MATERIALITAS DAN KETERLIBATAN PEMANGKU KEPENTINGAN DALAM KERANGKA GRI: SEBUAH LITERATURE REVIEW Lopes, Rui; Kamal, Afrah Namirah; Said, Darwis; Nagu, Nadhirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/pgw73323

Abstract

Penelitian ini menyintesis literatur mengenai penerapan prinsip materialitas dan keterlibatan pemangku kepentingan dalam pelaporan keberlanjutan berbasis GRI. Melalui literature review naratif terhadap publikasi 2014–2024, studi ini menelaah definisi dan implementasi materialitas, bentuk serta kualitas stakeholder engagement, dan faktor kontekstual yang memengaruhi keduanya. Temuan menunjukkan bahwa materialitas berperan sebagai filter isu keberlanjutan yang paling signifikan, namun prosesnya kerap dipengaruhi subjektivitas dan minim transparansi. Keterlibatan stakeholder juga bervariasi dari simbolik hingga kolaboratif. Selain itu, sektor industri, ukuran perusahaan, tata kelola, dan tekanan institusional terbukti memengaruhi praktik materialitas dan engagement. Tinjauan ini menegaskan pentingnya integrasi teori stakeholder dan legitimasi untuk memahami motivasi pelaporan serta perlunya peningkatan kualitas engagement dan transparansi materialitas guna memperkuat kredibilitas laporan keberlanjutan.
TINJAUAN PUSTAKA TENTANG PRAKTIK PENGUNGKAPAN LAPORAN KEBERLANJUTAN DAN IMPLIKASINYA TERHADAP AKUNTABILITAS SOSIAL SERTA KINERJA PERUSAHAAN Ahmad, A. Ikhwanul; Muhajir, Muhajir; Said, Darwis; Nagu, Nadhirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/a2xeqv41

Abstract

Tinjauan pustaka sistematis ini menyelidiki praktik pengungkapan laporan keberlanjutan dan implikasinya terhadap akuntabilitas sosial dan kinerja perusahaan. Tinjauan ini berfokus pada bagaimana perusahaan di berbagai sektor, seperti energi, perbankan, kehutanan, dan pertambangan, mengungkapkan informasi non-keuangan terkait faktor lingkungan, sosial, dan tata kelola (ESG) dalam laporan keberlanjutan mereka. Berdasarkan studi yang diterbitkan antara tahun 2016 dan 2025, penelitian ini mengkaji kedalaman, konsistensi, dan kualitas pengungkapan ini, terutama di pasar negara berkembang seperti Indonesia, Brasil, dan Tiongkok. Dengan menggunakan analisis konten kualitatif, studi ini menyoroti bagaimana pengungkapan laporan keberlanjutan memengaruhi akuntabilitas sosial baik dalam hal memenuhi harapan pemangku kepentingan maupun berkontribusi pada praktik perusahaan yang transparan dan bertanggung jawab. Temuan menunjukkan bahwa pengungkapan keberlanjutan yang komprehensif, jika selaras dengan strategi perusahaan, akan menghasilkan peningkatan kinerja perusahaan, terutama dalam hal keterlibatan pemangku kepentingan dan persepsi pasar. Namun, masih terdapat tantangan dalam menangani risiko perubahan iklim secara menyeluruh dan mengintegrasikan prinsip-prinsip ekonomi sirkular ke dalam laporan keberlanjutan. Tinjauan ini menggarisbawahi pentingnya standarisasi praktik pelaporan dan memastikan bahwa perusahaan tidak hanya sekadar mengungkapkan hal-hal yang dangkal untuk mencerminkan kinerja keberlanjutan yang sebenarnya.
MEMBACA STYLE KEBAHASAAN SAPARDI DJOKO DAMONO DALAM PUISI PERCAKAPAN DI LUAR SUARA RIUH Nurwardhani; Muhammad Darwis; Aziz Thaba; Asriani Abbas
Fon: Jurnal Pendidikan Bahasa dan Sastra Indonesia Vol 18 No 2 (2022)
Publisher : Pendidikan Bahasa dan Sastra Indonesia Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/hea6a496

Abstract

ABSTRAK: Salah satu keunggulan sastrawan adalah menciptakan estetika dan identitas dengan bahasa. Salah satu caranya adalah melakukan deviasi. Demikian tujuan penelitian ini yaitu mengetahui style kebahasaan Sapardi Djoko Damono dalam puisi Percakapan di Luar Suara Riuh. Penelitian menggunakan metode kualitatif dengan teknik analisis data berpola interaktif dengan tiga tahapan yaitu reduksi data, penyajian data, kesimpulan dan verifikasi. Hasil penelitian ini membuktikan bahwa diksi bermakna konotatif lebih dominan daripada diksi bermakna denotatif pada puisi Percakapan di Luar Suara Riuh karya Sapardi Djoko Damono. Penggunaan diksi bermakna konotatif lebih banyak digunakan penyair untuk mengkomunikasikan makna yang ingin disampakan menggunakan kata yang mengandung makna komunikatif yang terlepas dari makna harfihnya berdasarkan pemikiran/perasaan penyair atau persepsi penyair yang dibahasakan dan tidak menggunaka makna sebenarnya. Hal ini bertujuan agar pembaca dapat menginterpretasikan puisi Karya Sapardi Djoko Damono dengan luas dan sesuai pendapat masing-masing pembaca.
Transformation of Mustahik into Muzakki Through Independent Entrepreneurship: A Study on the Financial Management of MSME in the Z-Chicken Program Sudirman; Alimuddin; Darwis Said; Madrianah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9743

Abstract

The purpose of this study is to explore the practice of mustahik financial management as MSE actors in the Z-Chicken productive zakat program organized by the National Amil Zakat Agency (Baznas) of Pangkep Regency, and assess the role of mustahik assistance to become muzakki. The background of this research is that the capital assistance program and production training that have been given to mustahik to become independent MSE actors still experience obstacles in their implementation. Namely, the inability of MSE actors to separate business and personal finances, as well as the lack of maximum assistance programs carried out by program organizers that have an impact on the sustainability of the beneficiaries' businesses. This research uses a qualitative approach of case studies, where the perpetrators are mustahik as the beneficiaries of the program and the Pangkep Regency Baznas as the program manager and companion. Data were obtained through interviews, observations, FGDs, and documentation, then analyzed with Miles and Huberman's interactive models, and tested for validity using triangulation of sources and methods. The results show that financial management practices are still weak, and turnover is often considered a profit without a separation between capital and margin. The main inhibiting factors include household financial literacy, low financial literacy, lack of record-keeping habits, and a culture of dependence on aid. Baznas' role in mentoring is more focused on technical, production, and digital marketing aspects, while the financial literacy aspect has not been optimal. Theoretically, this research strengthens the theory of microfinance and financial capabilities in the context of productive zakat, while practically providing recommendations for Baznas to integrate financial literacy training and sustainable mentoring into social economic empowerment programs.
Sharia Supervisory Boards as Mechanisms of Religious Governance: A Qualitative Analysis of DPS Reports and Disclosures in Southeast Asian Islamic Banks Santiadji Mustafa; Ahmad Sani; Darwis Said; Syarifuddin
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 1 (2026): February
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i1.2085

Abstract

Background: This study examines how Sharia Supervisory Boards (DPS) communicate their religious governance roles in Islamic banks across Southeast Asia. Method: Using a comparative qualitative approach, the analysis is based on DPS reports, regulatory frameworks, and AAOIFI governance standards from 2020 to 2024. Results: The results show regional convergence in core disclosure elements such as annual Shariah opinions, religious framing, and formal oversight statements. Malaysia and Brunei demonstrate the highest narrative detail and transparency, while Indonesia employs concise doctrinal reporting and Thailand presents minimal disclosure. The study reveals that DPS communication serves as a hybrid mechanism combining spiritual accountability, procedural assurance, and legitimacy construction. Variations across countries are shaped by institutional maturity, regulatory environments, and the strength of governance expectations. These findings contribute to a nuanced understanding of how Shariah governance is performed through narrative reporting in Southeast Asian Islamic banks. Conclusion: This study examined how Dewan Pengawas Syariah (DPS) express and communicate their religious governance roles across Islamic banks in Southeast Asia by analyzing formal DPS reports and related governance documents from Indonesia, Malaysia, Brunei Darussalam, and Thailand. The findings show that DPS consistently construct their role through a combination of devotional language, compliance declarations, and the articulation of oversight responsibilities, reflecting a shared foundation of Islamic accountability. While religious expressions vary in richness and placement, all jurisdictions employ them to signal ethical integrity and alignment with divine and public expectations. Oversight narratives likewise form a core part of DPS communication, although the depth of disclosure differs substantially across countries. Collectively, these patterns reveal that DPS reports function as both spiritual statements and institutional instruments of governance
Co-Authors A. Alyani Achmad Abdul Rahman Afifah Ahmad Sani Ahmad, A. Ikhwanul Ahsan, Salsabila Adi Aini Indrijawati Aini Indrijawati Akbar Yusuf Albahrun, Yudi Basma Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Amalia Nur Akhmadani Amir Amiruddin Andi Ayu Frihatni Andi Kumala, Andi Sri Kumala Putri Andi Kusumawati Andi Nurul Tenriwali Hasanuddin Andi Sayyidatun Ufairah Anto Aqifah Nurul Sarsyah Arifuddin Mannan Ashar, Muhammad Asri Usman Asriani Abbas Astuthy, Ritma Tri Aziz Thaba Azizah, Nabila Nurul Basalamah, Muhammad Syafi'i A. Beloan, Bertha Binti Johari, Fuadah Burhan, Dinah Diyanah Christian, Ferry Darmawan, Alif Isyawatul Depi, Sri Desi Nurdiyanti Devianti Tajuddin Edi Harsono edy susanto Eko Ganis Sukoharsono Eleonora, Ellen Ellen Eleonora Patebong Enrico Paul Erna Pasanda Farhan, Muh. Febriani Febrianti, Intan Fira Fadhilla Firman Fitri Indah Sari Fitriani Fitriani Frischa Faradilla Arwinda Mongan Grace T. Pontoh Grace T. Pontoh Haliah, Haliah HAMDAN HUSAIN Hamzah Ahmad Hariatih, Hariatih Harist Satria Harryanto Harryanto Harsono, Edi Hasbianti Nur Fatima Hidayat, Nurul Aulia Husein Afiat Icha Mustamin Indrawaty, Runy Rusdyantinah Indri Leighton Silambi Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Jamsir, Muh Faiz Qaidhan Janide, Anugrah Junaid, Asriani Kaharuddin Kamal, Afrah Namirah Kamsinah Kamsinah Kartini Kartini Kartyaningsih Bela Khaerani Makbul Khairum Nadila Sandy Lilis Karfina Ar Lopes, Rui Madrianah Maghfirah, Annesa Tasya Mahardika Burhan Mahdalena, M. Mangeka, Andreas Caesario Marannu Paledung Masradin, Masradin Masrullah, Masrullah Masud, Anis Anshari Mediaty Middin, Muslianti Miftahul Jannah Mispa, Sitti Muarif Leo Mudatsir Muh. Arif Muhajir Muhajir, Muhajir Muhammad Febriansyah Muhammad Nasri Katman Muhammad Salsabil Kautsar Muhammad Sapril Sardi Juardi Muhammad Yamin Muhammad, Gazali Muslim Muslim Muslim Mustafa, Mifta Aulia Nadhirah Nagu Nadhirah Nagu Nadila, Nadila Nagu, Nadhirah Nagu, Nadirah Neks Triani Ni Putu Yuria Mendra Nur Afni Jabir Nur Hidayah Nur Sandi Marsuni Nur Wahyuni Nur'Illiyyien Nurdiyanti, Desi Nurleni Nurleni NURUL RAMADHANI Nurwardhani Oktavian Pasoloran, Oktavian Paledung, Marannu Panggeso, Anastasia Gloria Pontoh , Grace T. Potton, Zainal Rahmarta, Vandy Ratna Ayu Damayanti Rifqi Novriyandana Rijal, Muhammad Riyanti Rizal Setiawan Amin Roby Aditiya S. Syarifuddin Saida Said Saleh, Andi Mulia Saleh, Firman Santiadji Mustafa Santoso, Steven Miracle Saputra, Andi Rafiyadi Eka Sari, Andi Novia Kartika Siska Apriana Sofyan Syamsuddin Suci Amal Sudirman Suhardi, Mutiara Khairunnisa Sultan, Nurul Maghfirah Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarifuddin Syarifuddin Rasyid Syarifuddin Syarifuddin Syarifudin THARIQ AZIS LATIF Tifany Citrayantie ULYA AULIA Wa Ode Rayyani Widyantono Arif Wilda Yohanis Rura Yuliana Tahir Yulita, Elvin