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All Journal Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi dan Keuangan Indonesia JAS (Jurnal Akuntansi Syariah)
Azwirman, Azwirman
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Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions

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Circular causality model: the relationship between GCG, CSR, intellectual capital, financial risk, and Islamic financial performance Azwirman, Azwirman; Novriadi, Novriadi
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2316

Abstract

Purpose – This study aims to investigate the effects of good corporate governance (GCG), corporate social responsibility (CSR), intellectual capital (IC), financial risk, and sharia financial performance using the circular causality model in Indonesian Islamic banking. Method – The research population consisted of Islamic commercial bank (ICB) published by Bank Indonesia from 2015 to 2020. Purposive sampling was applied to select 48 annual reports from various Islamic banks. These reports were analyzed through the circular causality framework by examining causal relationships between variables using simultaneous equations and the dynamic two-stage least squares (2SLS) method with EViews 9 software. Findings – The results indicate that GCG negatively impacts Islamic financial performance. Similarly, CSR negatively affects financial performance, whereas IC shows no significant effect. No bidirectional influence was found between GCG and IC. Likewise, GCG and CSR do not influence each other. Neither GCG nor financial risk showed mutual effects. CSR and IC were not significantly related, but CSR and financial risk negatively affected each other. There was no influence between IC and financial risk. Implications – This study offers theoretical contributions by applying the circular causation approach (TSR), providing updated methodologies and managerial insights, and supporting FSA in developing performance indices for Islamic finance based on performance size ratios.
Pelatihan Dan Pengelolaan Akuntansi Dalam Penerapan Pada UMKM Di Kedah Malaysia Azwirman, Azwirman; Mohamad, Siti Syuhadah; Novriadi, Novriadi; Rahmayani, Hardilla
Community Engagement and Emergence Journal (CEEJ) Vol. 4 No. 3 (2023): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v4i3.3551

Abstract

Pengabdian Kepada Masyarakat (PKM) ini berupa Pengelolaan Akuntansi keuangan pada UMKM di Kedah Malaysia. Tujuannya dari pengabdian ini adalah untuk meningkatkan pengetahuan dan kemampuan dalam melakukan Pengelolaan Akuntansi Keuangan UMKM. Hasil yang diharapkan dari PKM ini adalah peningkatan pengetahuan dan kemampuan pengelola dari UMKM dalam melakukan Pengelolaan Akuntansi Keuangan agar Laporan Keuangan yang dihasilkan lebih akuntabel, sesuai dengan prinsip-prinsip akuntansi yang berterima umum.
COGNITIVE AWARENESS AND GREEN GOVERNANCE IN ESG REPORTING QUALITY IMPROVEMENT Ariyanto, Sanusi; Azwirman, Azwirman; Hamsal, Hamsal
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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Background: This study examines how GRI adoption, green accounting, and green audit improve ESG reporting quality in Indonesian companies, while considering environmental unconsciousness as a cognitive moderator. Methods: A quantitative cross-sectional survey was conducted with 151 respondents from 37 companies that had adopted sustainability or ESG reporting practices. Data were analysed using Partial Least Squares Structural Equation Modelling with SmartPLS 4. Findings: GRI adoption, green accounting, and green audit have positive and significant effects on ESG reporting quality. Environmental unconsciousness also significantly moderates these relationships, showing that stronger environmental awareness helps companies translate internal sustainability mechanisms into credible and useful disclosures. Conclusions: ESG reporting quality depends on the integration of reporting standards, environmental accounting systems, assurance practices, and organisational cognition. Novelty/Originality of this article: This study develops an integrated framework that combines institutional, technical, assurance, and cognitive perspectives to explain ESG reporting quality in an emerging market context.
Co-Authors ariyanto, sanusi Hamsal, Hamsal Mohamad, Siti Syuhadah Novriadi, Novriadi Rahmayani, Hardilla