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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ekonomi dan Manajemen Indonesia Jurnal EBONI Indonesian Journal of Science, Technology, and Humanities IECON: International Economics and Business Conference Journal on Islamic Economics, Finance, and Banking (Z-CONOMICS)
Sahrullah
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Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Mathematics Social Sciences Other

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Tingkat Literasi Keuangan Syariah Warga Muhammadiyah Di Kabupaten Sidrap Alisa; Agusdiwana Suarni; Sahrullah
Indonesian Journal of Science, Technology and Humanities Vol. 1 No. 2 (2023): IJSTECH - October 2023
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijstech.v1i2.102

Abstract

Penelitian ini merupakan jenis penelitian kuantitatif dengan metode random sampling, analisis data dilakukan dengan statistik deskriptif, yang bertujuan untuk mengetahui lebih lanjut mengenai pemahaman literasi keuangan syariah warga muhammadiyah di kabupaten sidrap tujuan untuk mengetahui dan melnganalisis tingkat kelulangan syariah warga mulhammadiyah di kabulpateln sidrap. Adapun sumber data penelitian ini adalah data primer yang berasal dari penyebaran kuesioner. Data sekunder juga didapatkan dari data yang tidak secara langsung diperoleh penelitian atau berupa dokumen. Berdasarkan hasil penelitian dapat disimpulkan bahwa Tingkat Literasi Keuangan Syariah Warga Muhammadiyah Di Kabupaten Sidrap sudah relatif tinggi. Hal ini dapat dilihat dari rata – rata responden yang menjawab pertanyaan sebesar 99.88% yang tergolong dalam kategori tinggi (75% - 99%).
Online Sustainability Reporting At Muhammadiyah University In South Selawesi Chindy Putri Ardhana; Agusdiwana Suarni; Sahrullah
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/d4yqjz57

Abstract

Purpose: This study aims to examine the current status of online sustainability reporting in the Muhammadiyah University sector in South Sulawesi from various perspectives. Design/methodology/approach: Multiple case study is the research method for this study. Content analysis of university websites and documentation was adopted for data collection. An assessment framework for sustainability reporting was developed as an instrument for content analysis, based on G4 guidelines and previous literature. Findings: According to the research, all Muhammadiyah universities in South Sulawesi still face significant limitations in their sustainability reporting practices. The lack of dedicated pages for sustainability reporting on their official websites and technical issues that render their official websites completely inaccessible demonstrate this. The analysis of nine Muhammadiyah universities in South Sulawesi reveals that the average sustainability reporting standards need substantial improvement, with the economic aspect scoring 5.56, the social aspect scoring 5.89, and the environmental aspect only reaching 3.89. These low scores indicate that Muhammadiyah universities in this region have not yet achieved optimal communication of their activities and achievements to their stakeholders and the surrounding community in their operational environment. This situation requires special attention to enhance both transparency and the quality of sustainability reporting in the future. Social implications: This study highlights that higher education institutions have a fundamental responsibility to implement sustainable practices internally and then communicate these efforts using modern information technology to meet stakeholder responsibilities and the expectations of the surrounding community. Originality/value: This study uses a multiple case study approach to explore online sustainability reporting practices in higher education settings, focusing on the context of Universiti Muhammadiyah in South Sulawesi. This study contributes to the limited research in this area, particularly related to sustainable digital transparency in higher education institutions.
The Role of Green Accounting in Islamic Finance: Opportunities and Challenges in the Era of ESG Abdul Khaliq; Sahrullah; Kahar
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5br6yg42

Abstract

Green accounting is gaining recognition as a vital tool for promoting environmental sustainability, particularly within Islamic finance, which emphasizes ethical and responsible economic practices. This study investigates the integration of green accounting principles into Islamic financial institutions, analyzing their potential role in addressing Environmental, Social, and Governance (ESG) concerns and advancing global sustainability objectives. Using a mixed-methods approach, the research combines literature reviews, case studies of green sukuk implementations, interviews with financial practitioners, and survey analysis of Islamic financial institutions. The findings highlight several opportunities, including the natural alignment of Islamic finance principles with ESG objectives and the success of instruments such as green sukuk in financing sustainable projects. Green accounting enhances transparency and accountability in environmental reporting, boosting stakeholder trust and institutional credibility. However, significant challenges remain, such as the lack of standardized frameworks for green accounting tailored to Islamic finance, limited expertise among professionals, and resistance to adopting new practices due to perceived costs and complexities. The study emphasizes the need for capacity-building initiatives, regulatory support, and collaboration among stakeholders to overcome these barriers. While the research provides valuable insights into the integration of green accounting in Islamic finance, limitations include the geographic scope of the case studies, data accessibility, and the emerging nature of the field, making longitudinal assessments challenging. Despite these constraints, the research underscores that the adoption of green accounting is not only feasible but also critical for positioning Islamic finance as a key driver of environmental sustainability in the era of ESG and Sustainable Development Goals (SDGs).
ANALYSIS OF CORPORATE GOVERNANCE OF CONVENTIONAL BANKS AND ISLAMIC BANKS IN INDONESIA Nurfadilah; Agusdiwana Suarni; Sahrullah
Journal on Islamic Economics, Finance & Banking [Z-CONOMICS] Vol. 1 No. 2 (2025): Journal on Islamic Economics, Finance & Banking [Z-CONOMICS]
Publisher : Az-Zahra Media Society

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze and compare the implementation of corporate governance between conventional and Islamic banks in Indonesia during the 2019-2023 period. The type of data used in this study is secondary data, namely annual data obtained from annual reports published on the official website of the Indonesia Stock Exchange (IDX) as well as conventional and Islamic banks in Indonesia. Data collection was conducted through library research and internet research. The data analysis methods used in this study are descriptive statistical tests and two-average hypothesis tests (independent sample t-tests). Five indicators are used: board size, use of Big 4 auditors, number of board meetings, presence of foreign directors, and gender proportion. Through descriptive statistical tests and independent sample t-tests, it was found that there were no significant differences between the two types of banks in corporate governance variables. This finding indicates the homogeneity of governance structures in the Indonesian banking sector, both conventional and Islamic. This study contributes to the corporate governance literature by describing the role of transparency and diversity principles in supporting banking digitalization.
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Sabaria Suyuti; Sahrullah; Asriani Hasan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025 In Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.33039

Abstract

The real estate sector in Indonesia faces fluctuations in property values influencedby economic factors, inflation, and government regulations, which can potentiallylead to financial reporting manipulation. This study aims to analyze the effect ofliquidity and firm size on the financial performance of real estate companies listedon the Indonesia Stock Exchange during the period 2020–2023. Using a quantitativeapproach with an associative research method, the study employs purposivesampling and selects 23 companies that meet the criteria of consistent listing,complete annual financial reports, and availability of data relevant to the researchvariables. The variables include liquidity measured by the Current Ratio (CR), firmsize measured by the logarithm of total assets, and financial performance measuredby Return on Assets (ROA). Data were analyzed using multiple linear regressionwith classical assumption tests to ensure model feasibility. The results reveal thatliquidity has a significant positive effect on financial performance, indicating thatfirms with higher liquidity are more capable of fulfilling short-term obligations andimproving profitability. Conversely, firm size has a negative and insignificant effecton financial performance, suggesting that larger firms may face inefficiencies andhigher operational costs that offset their potential advantages. The study concludesthat effective liquidity management is a key determinant of financial performance inthe Indonesian real estate industry, whereas firm size alone does not guaranteesuperior performance. These findings provide practical implications for managersand investors in assessing financial strategies and decision-making within thesector.
POTENSI PEMANFAATAN JASA LINGKUNGAN PADA HUTAN KEMASYARAKATAN (HKM) ASSAMATURU KELURAHAN BULUTANA KECAMATAN TINGGIMONCONG KABUPATEN GOWA Sahrullah; Sumange, La; Ibrahim, Helda
Jurnal Eboni Vol. 7 No. 2 (2025): Desember
Publisher : Program Studi Kehutanan Universitas Muslim Maros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46918/eboni.v7i2.2803

Abstract

Hutan Kemasyarakatan merupakan salah satu skema Perhutanan Sosial yang bertujuan untuk memberdayaan masyarakat yang tinggal didalam dan disekitar kawasan hutan melalui pemberian akses legal dalam pengelolaan hutan negara secara lestari. Kelompok Tani Hutan Assamaturu merupakan salah satu kelompok tani hutan yang telah mendapat izin perhutanan sosial dari Kementerian Lingkungan Hidup dan Kehutanan pada tahun 2022 berdasarkan SK.10330/MENLHK-PSKL/PKPS/PSL.0/12/2022 tanggal 27 Desember 2022 dengan luas 110 Hektar. Terdapat 2 kelompok usaha perhutanan sosial yang dikembangkan yaitu agroforestry dan wisata. Potensi sumberdaya alam yang dimiliki cukup besar sehingga dapat menjadi modal utama dalam pengelolaannya. Penelitian ini bertujuan untuk mengidentifikasi berbagai potensi jasa lingkungan yang terdapat pada kawasan Hutan Kemasyarakatan Assamaturu di Kelurahan Bulutana Kecamatan Tinggimoncong Kabupaten Gowa. Metode yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik observasi lapangan dan wawancara mendalam. Hasil penelitian menunjukkan bahwa HKm Assamaturu memiliki empat kategori jasa lingkungan utama berdasarkan klasifikasi MEA (2005), yaitu: (1) jasa penyediaan berupa air bersih, air irigasi lahan pertanian dan hasil hutan bukan kayu; (2) jasa pengaturan berupa pengatur iklim mikro dan tata air; (3) jasa budaya dalam bentuk potensi ekowisata seperti wisata air terjun, area camping ground, wahana bermain air, wahana sepeda gunung, flying fox dan nilai-nilai spiritual kultural; serta (4) jasa penunjang berupa keanekaragaman hayati. Potensi ini belum sepenuhnya dimanfaatkan secara optimal karena keterbatasan modal usaha untuk melengkapi fasilitas sarana prasarana pendukung. Diharapkan agar hasil penelitian ini dapat menjadi acuan dalam pengelolaan dan pemanfaatan jasa lingkungan pada kawasan hutan kemasyarakatan Assamaturu sehingga dapat meningkatkan kesejahteraan masyarakat tanpa mengabaikan fungsi ekologis kawasan hutan.
THE INFLUENCE OF VILLAGE FUND ACCOUNTABILITY AND TRANSPARENCY ON PUBLIC TRUST Aliah Tri Saniyah; sahrullah; Asriani Hasan
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/52d3r817

Abstract

This study aims to analyze the influence of accountability and transparency in village fund management on the level of public trust in Kading Village, Barru Regency. Using a quantitative approach, data were collected through questionnaires and analyzed using multiple linear regression. The results showed that partially, accountability has a positive and significant effect on public trust, indicating that clear accountability increases the credibility of the village government. Similarly, transparency has a positive and significant effect, indicating that public information disclosure strengthens public trust. Simultaneously, accountability and transparency have a significant effect with an Adjusted R Square value of 0.531, meaning that both variables contribute 53.1% to public trust. These findings confirm that the integrated implementation of good governance principles is crucial in building the legitimacy of village government. The village government is advised to continue to improve the accessibility of APBDes information, while future researchers can develop this model by adding variables such as apparatus competence or community participation.
PENGARUH AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP KINERJA PERUSAHAAN MELALUI INOVASI PRODUK DI PT. BERKAH WAKAF INDONESIA Ayyub Arfang, Muhammad; Badollahi, Ismail; Sahrullah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48429

Abstract

This study aims to analyze the effect of environmental management accounting on company performance through product innovation at PT. Berkah Wakaf Indonesia. Environmental management accounting is a tool that integrates environmental information into financial and operational decision making, which is expected to encourage product innovation and improve company performance. This research uses a quantitative approach with primary data obtained through questionnaires distributed to 53 employees of PT. Berkah Wakaf Indonesia. The analysis method used is Partial Least Square Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 3.0 software. The results of this study indicate that: (1) Environmental management accounting has a positive and significant effect on product innovation, with a path coefficient value of 0.521 and p-value of 0.000; (2) Environmental management accounting does not have a significant effect on company performance, with a p-value of 0.917; (3) Product innovation does not have a significant effect on company performance, with a p-value of 0.067; and (4) Product innovation is unable to mediate the effect of environmental management accounting on company performance, with a p-value of 0.096. These findings suggest that while environmental management accounting successfully drives product innovation, the chain from innovation to company performance has not yet been optimally realized. Companies need to more deeply integrate environmental management accounting information into their strategic decision-making processes and product commercialization strategies.
Co-Authors Aliah Tri Saniyah Alisa Aminuyati Asriani Hasan Ayyub Arfang, Muhammad Badollahi, Ismail Chindy Putri Ardhana Haryanti Helda Ibrahim Kahar Masrullah, Masrullah Nurfadilah Sabaria Suyuti Suarni, Agusdiwana Sumange, La Syamsuddin Wahyu Setiawan