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All Journal Majalah Ilmiah Warta Dharmawangsa INVOICE : JURNAL ILMU AKUNTANSI Al-Muhtarifin: Islamic Banking and Islamic Economic Journal
Fadli, Zahri
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Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education

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Application of Environmental, Social, and Governance (ESG) Method in Financial Management Fadli, Zahri
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 3, No 2 (2024): Jun 2024
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/almuhtarifin.v3i2.20308

Abstract

This study investigates how the Environmental, Social, and Governance (ESG) approach can be used in financial management. Investors can avoid companies that have regulatory, reputational and social risks by considering environmental, social and governance considerations. Empirical evidence shows that companies with strong ESG policies typically demonstrate efficacy, ingenuity, and better brand image—all of which contribute to improved financial results and investor appeal. In this research, descriptive analysis is combined with literature study methodology. Transparent ESG reporting enables companies to increase capital availability, meet changing regulatory requirements, foster investor confidence, and lower reputational risk. To achieve this, effective ESG reporting must be implemented through integration with annual reports, acceptance of reporting standards, stakeholder engagement and independent verification.
Prosedur Penagihan Piutang Bea Masuk Yang Telah Jatuh Tempo Melalui Surat Teguran Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean Belawan Nasution, Minasari; Fadli, Zahri
Jurnal Warta Dharmawangsa Vol 18, No 4 (2024)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v18i4.5194

Abstract

Accounting Treatment of Zakat at the National Zakat Agency (Baznas) of Nunukan Regency Fadli, Zahri; Astika, Sri; Herlina, Herlina; Harianti, Harianti
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study aims to evaluate the accounting treatment of zakat at the National Zakat Agency (BAZNAS) of Nunukan Regency in accordance with the implementation of PSAK 109. Using a qualitative descriptive method with a comparative analysis approach, the study finds that BAZNAS Nunukan generally complies with PSAK 109 in terms of recognition, measurement, presentation, disclosure, and financial reporting. Zakat income and expenditure are recognized on a cash basis, aligning with PSAK 109 provisions. Although the agency has not yet received non-cash zakat assets, it applies prevailing market prices for valuation purposes. The agency demonstrates transparency in disclosing the distribution of zakat, infaq, and sadaqah (ZIS) funds, and its financial reports include a statement of financial position, statement of changes in funds, cash flow statement, and notes to the financial statements. However, challenges remain in fully optimizing the efficiency and transparency of zakat management. This study highlights the importance of standardized accounting practices to improve accountability in zakat institutions. Future research is recommended to explore the integration of digital technologies in zakat financial management systems. This study contributes to the development of Islamic financial reporting by reinforcing the relevance of PSAK 109 in enhancing institutional governance and stakeholder trust.
AKUNTANSI PERSEDIAAN DAN LEAD TIME PENGIRIMAN TERHADAP EFISIENSI OPERASIONAL DENGAN PERAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI PADA PT. ASSA MEDAN Nasution, Minasari; Fadli, Zahri
Jurnal Warta Dharmawangsa Vol 19, No 2 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i2.6316

Abstract

Co-Authors Astika, Sri Harianti Harianti Herlina Herlina Minasari Nasution