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All Journal Jurnal Ilmiah Mandala Education (JIME) JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Ilmiah Akuntansi Manajemen Abdi Masyarakat INVOICE : JURNAL ILMU AKUNTANSI Moneta: Jurnal Manajemen & Keuangan Syariah Riwayat: Educational Journal of History and Humanities FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis Islamic Financial And Accounting Review Aktsar: Jurnal Akuntansi Syariah
Frihatni, Andi Ayu
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALYSIS OF THE APLICATION OF ENVIRONMENTAL COST ACCOUNTING IN WASTE MANAGEMENT AT AISYIYAH ST. KHADIJAH PINRANG HOSPITAL Albab, Ulil; Hamid, Abdul; Frihatni, Andi Ayu
Islamic Financial And Accounting Review Vol 4 No 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15566

Abstract

Environmental accounting is a branch of accounting that focuses on recording, managing, and reporting the environmental impacts of a company’s operational activities. This includes information related to the management of costs associated with waste treatment, energy use, and other natural resource consumption. Environmental accounting also plays an important role in ensuring transparency to external stakeholders, such as the government and the public, allowing organizations to demonstrate their commitment to sustainability and compliance with environmental regulations. This study aims to examine the implementation of environmental cost accounting and waste management practices at RSU Aisyiyah St. Khadijah Pinrang. This research employs a descriptive approach with a qualitative research design. Data were collected through three methods: observation, interviews, and documentation. The data analysis techniques used in this study include data reduction, data presentation, and data verification. The findings of this study indicate that RSU Aisyiyah St. Khadijah Pinrang has not yet implemented environmental cost accounting in accordance with the indicators used in this research, which include control costs, prevention costs, cleaning costs, and environmental revenue. However, the hospital’s waste management practices demonstrate good performance and comply with MKLH Regulation No. 16 of 2016. The hospital has managed its waste according to key indicators of waste management, such as the separation of medical and non-medical waste, the separation of infectious and non-infectious waste, clean water management, and staff education related to hospital waste.
Gender Diversity dan Independensi Dewan Pengawas: Dampaknya Terhadap Kinerja Pasar Bank Syariah di Indonesia Frihatni, Andi Ayu; Hamid, Abdul; Mardatillah, Hasfriani
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.33833

Abstract

This study aims to analyze the effect of gender diversity and the independence of the Sharia Supervisory Board (SSB) on the market performance of Islamic banks in Indonesia. The background of this study is based on the limited empirical studies that assess the role of gender diversity and DPS independence in the context of market-oriented Islamic banking governance. The research method uses a quantitative approach with panel data regression analysis based on the Random Effect Model (REM). Data were obtained from financial reports and publications of Islamic banks during the 2014–2024 period. The result show that gender diversity has a positive and significant effect on market performance. In contrast, the SSB independence variable (X₂) shows a coefficient of 0.0017, a probability value of 0.4176 (p > 0.05), and a t-statistic of 0.8135, indicating an insignificant statistical effect on market performance. Simultaneously, the F-test result shows that the regression model is significant at the 95% confidence level with an F-statistic of 5.9217 and Prob(F-statistic) = 0.0035. The Adjusted R² value of 0.0758 indicates that the independent variables jointly explain 7.58% of the variation in the market performance of Islamic banks, while 92.42% is explained by other factors outside the model. These findings confirm that gender diversity within the SSB contributes to enhancing market confidence and perception toward Islamic banks’ performance, whereas SSB independence has yet to demonstrate a significant role in influencing market-based performance. 
Co-Authors -, Nur Arnis Irmawati Abdul Hamid Amaliyah, Umi Andi Faisal, Andi Budiono, I Nyoman DAMIRAH DAMIRAH, DAMIRAH Istiqoma, Nurul jabir, ulfa Mandacan, Frengky mardatillah, hasfriani Muhammad Ali Akbar, Muhammad Ali Muzdalifah Muhammadun, Muzdalifah Rufi'i Semmaun, Syahriah Sudirman, Irmayanti Sundari, Sri Syahriyah Semaun, Syahriyah Ulil Albab Wahyuni, A Wulandari, Yusma