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KAJIAN KUALITATIF TEORI-TEORI GOOD CORPORATE GOVERNANCE DALAM TATA KELOLA PERUSAHAAN Putri Wahyuni; Afni Haryanti Harahap; Risa Lidia Batubara; Ahmad Wahyudi Zein
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8259

Abstract

Good Corporate Governance (GCG) is a crucial aspect of Islamic banking management because Islamic banks are not only focused on financial performance but also must ensure compliance with Islamic principles. This article aims to examine theories of Good Corporate Governance and their relevance to the implementation of Islamic banking governance. The research method used is a literature review, reviewing books and journal articles related to GCG and Islamic banking. The results of the study indicate that Agency Theory, Stewardship Theory, Stakeholder Theory, Transaction Cost Theory, Political Theory, and Resource Dependency Theory complement each other in building a transparent, accountable, and equitable Islamic banking governance system. The implementation of Good Corporate Governance can increase public trust and support the sustainability of Islamic banking.
Digitalisasi Manajemen Keuangan Lembaga Pembelajaran Al-Qur’an Pada TPQ Al-Ma’ruf Desa Jawik Kec. Tambakrejo Kab. Bojonegoro Putri Wahyuni; Novie Andriani Zakariya; Airlangga Bramayudha
Yonetim Jurnal Vol 8 No 2 (2025): Yonetim
Publisher : Program Studi Manajemen Dakwah, Fakultas Dakwah dan Komunikasi, UIN Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/yonetim.v8i2.31781

Abstract

This study aims to describe the process of digitalizing financial management at TPQ Al-Ma’ruf, Jawik Village, Tambakrejo District, Bojonegoro. The digitalization of financial systems in Islamic educational institutions is an important step to improve efficiency, transparency, and accountability in managing operational funds. This research uses a qualitative descriptive approach with interviews as the primary data collection technique. The interviews were conducted with the head and treasurer of TPQ Al-Ma’ruf to understand the implementation of digital financial recording using Microsoft Excel. The results show that the digitalization process simplifies financial reporting, reduces errors, and increases trust among parents and donors. Although there are still limitations in terms of training and system development, the adoption of digital recording tools has proven effective in supporting financial transparency. This study highlights the importance of digital literacy for Islamic educational institutions in facing technological progress
THE EFFECT OF GREEN ACCOUNTING, CASH HOLDING, AND SALES GROWTH ON THE FINANCIAL PERFORMANCE OF NON-CYCLICALS CONSUMER COMPANIES IN INDONESIA: PENGARUH GREEN ACCOUNTING, CASH HOLDING, DAN SALES GROWTH TERHADAP KINERJA KEUANGAN PERUSAHAAN CONSUMER NON-CYCLICALS DI INDONESIA Michel; Putri Wahyuni
PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Vol. 4 No. 1 (2025): Inspiring Change: Innovating Together for the Future of the Economy
Publisher : Sekolah Tinggi Ilmu Ekonomi Eka Prasetya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/ibec.v4i1.337

Abstract

This study aims to determine the effect of Green Accounting, Cash Holding, and Sales Growth on the Financial Performance of Consumer Non-Cyclical companies listed on the Indonesia Stock Exchange. This study uses a quantitative method with secondary data sources. The population in this study is 30 companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange. The sample of this study consists of 14 companies from the 2020-2024 period, totaling 70 samples, using a purposive sampling technique. Data analysis used includes descriptive statistics, classical assumption tests, multiple regression analysis, partial (t-test) and simultaneous (F-test) hypothesis testing, and determination coefficient tests. The results show that Green Accounting has a significant effect on Financial Performance with a calculated t-value of -2.843 < t-table -2.00856 and a significant value of 0.001 < 0.05. Cash Holding has a significant effect on Financial Performance with a calculated t-value of -3.217 < t-table -2.00856 and a significant value of 0.007 < 0.05. Sales Growth has no effect and is not significant on Financial Performance with a calculated t-value of 0.553 < t-table 2.00856 and a significant value of 0.583 > 0.05. Simultaneously, Green Accounting, Cash Holding, and Sales Growth have a significant effect on the Financial Performance of Consumer Non-Cyclicals companies with a calculated F-value of 4.437 > F-table 2.79 with a regression coefficient value of 16.5%.
Islamic New Year Celebration: Collaboration Between KKN Students and the Community in Torch Parade and Islamic Competitions in Jorong LumbaruPer: ingatan Tahun Baru Islam: Kolaborasi Mahasiswa KKN dan Masyarakat dalam Pawai Obor dan Lomba Islami di Jorong Lumbaru Ika Parma Dewi; Defista, Chelsea; Ilmi Okcya Pratami; Aulia Adrinovra; Nabila Marsyanada; Muhammad Hanif; Rahma Fadhilah; Putri Wahyuni
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 5 No. 2 (2025): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v5i2.2244

Abstract

This community-based study highlights the collaboration between students of the Community Service Program (KKN) from Universitas Negeri Padang and the residents of Jorong Lumbaru in commemorating the Islamic New Year 1447 H. The program involved a torch parade and Islamic competitions, including adzan, tartil, and tilawah, with active participation from children, youth, and local leaders. Students were directly involved from planning to execution. Field observations and post-event interviews showed that this collaboration not only strengthened communal ties but also increased youth engagement in religious activities. The torch parade served as both a cultural expression and a platform for Islamic spiritual outreach, while the competitions contributed to building religious identity and character education among the younger generation. This activity illustrates the role of KKN in promoting social responsibility and empathy among students, while simultaneously preserving contextual Islamic traditions. Ultimately, this initiative serves as a strategic step toward fostering a harmonious, religiously-rooted community.
Co-Authors Achichan Dani Grasella Natasya Adek apriyandi Adyaksana, Rahandhika Ivan Afni Haryanti Harahap Agus Dahlia Ahmad Habiby Efendi Ahmad Rahmadani Ahmad Wahyudi Zein Airlangga Bramayudha Aldi Prasetyo Alzaber Alzaber Andri Hansaso Nasution Andri Purnama Angelina Anggara Oktaviandi Anggun Miftakhul Jannah Astri wahyuni Aulia Adrinovra Aulia Miftahul Janna Awaludin Martin Bayo Harahap Cyrene Eugenia Stephanie Darwin Wijaya Dedy Lazuardi Defista, Chelsea Desi Fitrah Nainggolan Diah Dina Aminata Dinda Maharani Enda Noviyanti Simorangkir Erni Felixcyrus Ganily Fifi Fatmawati Rahayu Fikra Ridhatul Hasanah Fira Zulmawati Fitri Wulan Sari Fitriana Yolanda Frenky Situmorang Giva Ravianda Harini Vita Puteri Haritsah Hammamah Harahap Herlambang, Albert Ibrania Euis Anggie Sianturi Ihdina Gustina Ika Parma Dewi Ilmi Okcya Pratami Irma Rosita Jaya Hardi Juli Arlis Sianturi Khairina Kristy, Carin Lailan Syakira Taufan Laksono Trisnantoro Lazuardy, Dedy Lilis Marina Angraini Lusmino Basia M. Halim Sahil M. Maulana Hamzah Marwan Romadhon Maulana Afwannur Maurin Dina Mayla Maslakahatun Nisa Mayongki Samudra Permana Mia Nur Sabnah Michel Michelle Mohammad Teguh Pambudi Muammar Rinaldi Muhammad Hanif Muhammad Idris Muhammad Ras Muis Muhammad Sholeh Anshorie Muhammad Sufyan Tsauri Nabila Marsyanada Nadya Nani Kurniasih Ni Ketut Sumarni Nika Pristiya Novia Xelly Yolanda T. Simbolon Nuralam Syamsuddin Nurkarantina Nurul Afzan Najis Oki Candra Opi Andriana Pascal Gamaliel Tarigan Pio Rolanda Egisaputra Prima Aulia Prismawiryanti Prismawiryanti Putri Maisanda Putri Ramadani Rafidah RAfidah Rahma Fadhilah Rahmad Efendi Rhamayanti, Yuni Risa Lidia Batubara Rizky Pratama Khairullah Rumona Habibah Lubis Ruth L. Sitakar Saragih, Liharman Selfie Gultom Shieh, Jane Gloria Sofyan Husein Siregar Soni Dharma Syaputra SULASTRI Sumarni Sumarni Susan Grace Veranita Nainggolan Syamsir Syamsir Tampubolon, Michael Yitro Thamrin Thamrin Titania Dwi Ramadani Tri Ning Dian Maula Wahyu Juari Setiawan Wahyu Lestari Utami Wilson Yuliana Nurfadilah Zakariya, Novie Andriani Ziyadul Haq Anniami Zulrafli