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Akuntansi Lingkungan dan Kinerja Keuangan Perusahaan dalam Ekonomi Syariah Ningsih, Nur Wahyu; Nurlaili, Nurlaili; Zuliansyah, Ahmad
Jurnal Ilmiah Ekonomi Islam Vol. 8 No. 3 (2022): JIEI : Vol.8, No.3, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i3.5466

Abstract

Many companies in Indonesia use natural resources, both ocean and land products, as raw materials for the company's production. Currently in Indonesia, disclosure of environmental accounting has not been specifically regulated in accounting standards, meaning that the reporting of environmental information in the company's annual report is still voluntary. If there are companies that have not reported environmental costs, there is no specific policy from the government, even though company waste can damage the surrounding environment if it is not managed properly.The purpose of this research is to know the environmental costs and financial performance in the perspective of Islamic economics. Quantitative methods are used in this study and use Smart PLS 3.0. The results showed that there was an effect of environmental costs on the financial performance of ROA, ROE, and NPM. The universe that has been created by Allah SWT must be preserved for the sake of safety on earth. Humans as caliphs on earth are given the responsibility to preserve nature. PT X has carried out its responsibility towards the environment in accordance with the Sharia Enterprise Theory, namely Allah SWT as the highest stakeholder.
Strategi Integratif Pendekatan Psikologis dan Pendidikan Islam dalam Membentuk Karakter Generasi Alpha Nuralimah, St.; Alamsyah, Muh. Nur; Ningsih, Nur Wahyu
Jurnal QOSIM : Jurnal Pendidikan, Sosial & Humaniora Vol 3 No 2 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/jq.v3i2.1027

Abstract

Pendidikan karakter menjadi kebutuhan mendesak dalam membina Generasi Alpha yang tumbuh di era digital dan penuh disrupsi nilai. Penelitian ini bertujuan untuk mengkaji strategi integratif antara pendekatan psikologis dan pendidikan Islam dalam pembentukan karakter Generasi Alpha melalui metode Systematic Literature Review (SLR) dengan protokol Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). Hasil telaah terhadap 15 artikel ilmiah menunjukkan bahwa integrasi psikologi dan pendidikan Islam menjadi fondasi efektif dalam menanamkan nilai-nilai seperti empati, tanggung jawab, dan spiritualitas. Pendekatan psikologis seperti teori belajar sosial, penguatan hubungan emosional, dan penggunaan media naratif terbukti memperkuat proses internalisasi nilai. Di sisi lain, metode Islami seperti keteladanan, pembiasaan, dan refleksi Qur’ani secara konsisten mengarahkan peserta didik pada pembentukan karakter yang berakar pada nilai tauhid dan moralitas Islam. Selain itu, pemahaman tahap perkembangan anak dan integrasi teknologi dalam kurikulum karakter Islam dipandang krusial untuk menjawab tantangan generasi digital. Studi juga menekankan pentingnya keterlibatan keluarga dan masyarakat dalam mendukung pendidikan karakter berbasis nilai Qur’an dan Hadis
KONSEP PENDIDIKAN KELUARGA PERSPEKTIF AL-QUR’AN Jamal, Jamal; Nupus, Dian; Ningsih, Nur Wahyu; Karman, Karman
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.39607

Abstract

Urgensi peranan keluarga dalam hal pendidikan menempati posisi yang krusial dalam rangkaian proses pendidikan, mengingat bahwa keluarga berperan sebagai pilar utama dalam fase perkembangan dan pertumbuhan seorang anak. Akan tetapi, realitas menunjukkan eksistensi berbagai kasus dalam lingkup keluarga yang secara signifikan mempengaruhi jalur pendidikan anak.Oleh karena itu penelitian ini bertujuan meninjau kembali konsep pendidikan keluarga menurut perspektif al-Qur’an, mengambil esensi mendasar dari pendidikan keluarga, sehingga menjadi referensi baru dalam proses pendidikan keluarga sebagai bagian penting dari memanusiakan manusia (humanisme). Metodologi yang diterapkan dalam penelitian ini meliputi pendekatan kualitatif, dengan mengandalkan data primer dan sekunder, proses penggalian data dilakukan melalui riset kepustakaan, sementara analisis data dilaksanakan dengan menggunakan pendekatan analisis isi. Hasil penelitian ini mengindikasikan bahwa konsep pendidikan keluarga secara garis besar ditujukan untuk menciptakan sebuah ekosistem pendidikan bagi anak sebagai anggota keluarga, dimana peran orang tua, baik ayah maupun ibu, diidentifikasi sebagai pendidik utama. Dalam perspektif Al-Qur’an, pendidikan keluarga dimengerti sebagai proses pembelajaran yang berlandaskan pada nilai-nilai inti ajaran Islam, yang melingkupi pendidikan bagi suami, istri, orang tua, dan anak-anak, dengan mengedepankan prinsip-prinsip seperti kasih sayang, demokrasi, kesabaran, kemandirian, humanisme, dan disiplin.
The Effect of Audit Tenure, Audit Delay, and Financial Distress on Going Concern Audit Opinion Lia, Devi; Nurlaili, Nurlaili; Ningsih, Nur Wahyu
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3014

Abstract

This study aims to analyze the effect of audit tenure, audit delay, and financial distress on the acceptance of going concern audit opinions in companies. The population in this study was textile and garment companies listed on the Indonesia Stock Exchange (IDX) in 2021-2024. The number of textile and garment companies listed on the IDX in 2021-2024 was 21. A sample of 17 companies with 68 data points was obtained using a purposive sampling method with predetermined research criteria. The results of the study indicate that partially audit delay and financial distress have an effect on going concern audit opinions, while audit tenure does not have a significant effect. The conclusion of this study is that the company’s financial condition is the main factor considered by auditors in issuing a going concern audit opinion. This study contributes to the literature by providing empirical evidence in the context of the textile and garment industry in Indonesia, particularly in the post-pandemic period, and by reinforcing the importance of financial distress as a key determinant in auditors’ decision-making. In addition, this research offers practical implications for auditors, management, and investors in assessing business continuity risks and improving the quality of audit judgments.
Faktor Penentu Minat Menggunakan Financial Technology Syariah Pasca Covid-19 Kurniawan, Arifa; Ningsih, Nur Wahyu; Pramasha, Raizky Rienaldy; Audia, Nanda
BISNIS Vol 11, No 1 (2023): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v11i1.19840

Abstract

The Covid-19 pandemic has shaped people's behavior patterns to utilize technology to facilitate activities. Technological innovations used in the financial sector with Islamic concepts are called sharia financial technology. This study aims to prove the theoretical concepts of planned behavior (attitudes, subjective norms, and perceptions of behavior control), the use of technology, Islamic financial literacy and digital literacy influence students' interest in using Islamic financial technology. This study uses a quantitative method with an explanatory research approach. The population in this study were FEBI UIN RIL students. The sampling method used accidental sampling with a total sample of 221 respondents. Data collection techniques using a questionnaire. The data analysis technique used the structural equation model-Partial Least Square (SEM-PLS) with the Warpls 7.0 tool. The results of the study prove that the variables attitude (X1), perceived behavioural control (X3), digital literacy (X5), and use of technology (X6) influence students' intentions to use Islamic financial technology. Meanwhile, the subjective norm variables (X2) and Islamic financial literacy (X4) have no effect on students' intentions to use Islamic financial technology.