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All Journal Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Ekonomi dan Bisnis Indonesian Journal of Science, Technology, and Humanities IECON: International Economics and Business Conference
Sahrullah
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Religion Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Mathematics Social Sciences

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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

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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

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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).
PENGARUH AUDIT FEE, REPUTASI AUDITOR, ROTASI AUDITOR TERHADAP KUALITAS AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Wahyu Setiawan; Masrullah; Sahrullah
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Februari
Publisher : ADISAM PUBLISHER

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Abstract

This research aims to determine the influence of Audit Fees, Auditor Reputation, Auditor Rotation on Audit Quality in Banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The data in this research was obtained from company financial reports which were accessed via the website www.idx.co.id. The data analysis technique used is quantitative descriptive analysis with Logistic Regression analysis. This research is a type of quantitative research using the Purposive Sampling method. The sample in this study consisted of 32 banking companies, data processing used SPSS 29 software. The results of this study showed that Audit Fees had a significant positive effect on Audit Quality, Auditor Reputation had a significant negative effect on Audit Quality, Auditor Rotation had no effect on Audit Quality.
Pengaruh Good Corporate Governance dan Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Haryanti; Syamsuddin; Sahrullah
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 2 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i2.597

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data berupa dokumentasi laporan tahunan, yang merupakan data sekunder. Sampel penelitian dipilih dengan metode purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa kepemilikan institusional, komisaris independen, komite audit, dan Corporate Social Responsibility berpengaruh signifikan terhadap kinerja keuangan perusahaan perbankan.
Co-Authors Alisa Aminuyati Chindy Putri Ardhana Haryanti Kahar Masrullah, Masrullah Suarni, Agusdiwana Syamsuddin Wahyu Setiawan