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All Journal Jurnal Ilmu Perbankan dan Keuangan Syariah Jurnal Ilmu Ekonomi dan Bisnis Islam Jurnal Riset Perbankan Syariah Journal of Principles Management and Bussines Journal of Community Service: In Economic, Business, and Islamic Finance
Nuriatullah
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Religion Economics, Econometrics & Finance

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Praktik Akuntansi Hijau pada Perusahan Tambang Nikel PT. Vale Indonesia Tbk. Amalia, Rizki; Arseyani, Dede; Nuriatullah; Nurfitriani
Journal of Principles Management and Business Vol. 3 No. 01 (2024): June 2024
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v3i01.177

Abstract

This study aims to analyze green accounting practices at the Nickel Mining Company PT Vale Indonesia Tbk. This research is qualitative research with a case study approach. The data used is the company's annual and/or sustainability report for 2020-2022. The results showed that the company has implemented green accounting quite well, but detailed details about environmental costs are not visible, either in the Annual report or in the Sustainability Report. The treatment of environmental costs that have been incurred is recorded as other expenses in the company's income statement. Sustainability performance at PT Vale Indonesia Tbk. is inseparable from the three triple bottom line categories, namely economic performance, environmental performance and social performance as a manifestation of green accounting. Green Accounting Practices provide effects or benefits in improving economic performance, environmental performance and social performance, but it is also undeniable that there are still several challenges regarding green accounting practices in the future.
The Effect of Green Accounting Implementation on CSR Disclosure in Indonesian LQ45 Banking Sector Irham pakkawaru; Rizki Amalia; Dede Arseyani; Nuriatullah; Muh. Syafaat
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 6 No. 2 (2024)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v6i2.290.127-145

Abstract

This research examines the relationship between green accounting practices and corporate social responsibility disclosure (CSRD) in Indonesian banking institutions listed on the Indonesia Stock Exchange (IDX). The study covers the period from 2018 to 2021, focusing on banks that consistently published both annual reports and sustainability reports. The sample selection employed a purposive sampling technique to ensure data relevance and completeness. The research methodology utilized a quantitative approach, analyzing data from annual reports and sustainability reports of selected banks. Green accounting implementation was measured using dummy variables, where companies disclosing environmental costs in their annual reports were coded as 1, and those not disclosing were coded as 0. Corporate social responsibility disclosure was assessed using standardized disclosure metrics. Simple regression analysis reveals that green accounting implementation does not have a statistically significant effect on CSRD (t = -1.644, p = 0.118). The coefficient of determination (Adjusted R² = 0.082) indicates that green accounting explains only 8.2% of the variance in CSRD practices. However, the study finds a positive relationship between environmental performance and CSRD levels, suggesting that banks with better environmental performance tend to provide more comprehensive social responsibility disclosures. These findings contribute to the understanding of sustainability reporting practices in the Indonesian banking sector and highlight the need for stronger integration between environmental accounting and corporate social responsibility disclosure frameworks
Pengaruh Literasi dan Sikap Keuangan terhadap Pengelolaan Keuangan Mahasiswa Rantau Kota Palu Kartini; Abdul Jalil; Nuriatullah
Jurnal Riset Perbankan Syariah Volume 4, No. 1, Juli 2025, Jurnal Riset Perbankan Syariah (JRPS)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jrps.v4i1.6981

Abstract

Abstrak. Artikel ini dilatarbelakangi oleh pentingnya pengelolaan keuangan yang efektif bagi mahasiswa rantau yang harus mandiri secara finansial. Asumsi teoritis yang mendasari penelitian ini adalah bahwa tingkat literasi dan sikap keuangan yang baik akan berkontribusi positif terhadap kemampuan individu dalam mengelola keuangannya. Artikel ini menggunakan pendekatan kuantitatif dengan metode asosiatif, serta data primer yang diperoleh melalui observasi dan kuesioner kepada 100 mahasiswa dari UIN Datokarama Palu, Universitas Alkhairaat Palu, dan Universitas Tadulako Palu. Sampel ditentukan menggunakan rumus Lemeshow dan teknik purposive sampling. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS versi 23. Hasil artikel menunjukkan bahwa secara parsial, literasi dan sikap keuangan berpengaruh positif dan signifikan terhadap pengelolaan keuangan mahasiswa rantau di Kota Palu, dengan nilai t-hitung masing-masing sebesar 3,39 dan 5,67 (lebih besar dari t-tabel). Secara simultan, kedua variabel juga berpengaruh signifikan dengan nilai F-hitung sebesar 64,210. Uji koefisien determinasi menunjukkan nilai Adjusted R Squared sebesar 0,570, yang berarti kedua variabel memengaruhi pengelolaan keuangan sebesar 57%, sementara 43% dipengaruhi oleh faktor lain yang tidak diteliti.   Abstract. This article is motivated by the importance of effective financial management for out-of-town students who must be financially independent. The theoretical assumption underlying this study is that a good level of financial literacy and attitude will contribute positively to an individual's ability to manage their finances. This article uses a quantitative approach with an associative method, as well as primary data obtained through observation and questionnaires to 100 students from UIN Datokarama Palu, Alkhairaat University Palu, and Tadulako University Palu. The sample was determined using the Lemeshow formula and purposive sampling technique. Data analysis was carried out using multiple linear regression using SPSS version 23. The results of the article show that partially, financial literacy and attitude have a positive and significant effect on the financial management of out-of-town students in Palu City, with t-count values ​​of 3.39 and 5.67, respectively (greater than t-table). Simultaneously, both variables also have a significant effect with an F-count value of 64.210. The determination coefficient test shows an Adjusted R Squared value of 0.570, which means that both variables influence financial management by 57%, while 43% is influenced by other factors not studied.
Building Student Competencies through Socialization of Digital Transformation and HR Development in the Age of Technology Sofyan, Syaakir; Nurfitraini; Nuriatullah; Wardana, Iga; Alifah, Nur; Syakirah; Umam, Khairul
Journal of Community Service: In Economics, Bussiness, and Islamic Finance Vol. 1 No. 2 (2024): January-June
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jcsebif.v1i2.3328.48-53

Abstract

This community service aims to build student competencies in facing the challenges of digital transformation and human resource development (HR) in the technological era. This activity is carried out through socialization and training that aims to increase students' understanding of the importance of digital literacy, technology skills, and the development of soft skills needed in the modern world of work. The methods used include counseling, interactive discussions, and hands-on practice on various aspects of digital transformation, such as the use of digital platforms, data management, and character and competency development relevant to current industry needs. The results of this activity show that the socialization and training provided can increase students' knowledge and awareness of digital transformation and the importance of developing adaptive and innovative human resources. Thus, this activity is expected to help students prepare to compete in the technological era and become a competent workforce ready to face change.
Connecting The Cleaning of Palu Beach With Msme Development: Community Service Efforts For Sustainable Economic Growth Abdul Jalil; Noval; Irham Pakkawaru; Nuriatullah; Nurfitriani; Indah Handayani
Journal of Community Service: In Economics, Bussiness, and Islamic Finance Vol. 2 No. 1 (2024): July-December
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jcsebif.v2i1.3918.10-16

Abstract

Beach cleaning is one of the important efforts in maintaining environmental sustainability while also supporting the development of ecotourism. In the city of Palu, community service efforts through beach clean-ups aim not only to improve environmental cleanliness and health but also to encourage local economic growth, particularly through the Micro, Small, and Medium Enterprises (MSMEs) sector. This article examines the relationship between the cleaning of Palu's coastline and the empowerment of local SMEs. In addition, this research also highlights the economic impact generated, both in the form of new job creation in the tourism and MSME sectors, as well as the increased attraction for tourists. Through a community service-based approach, this initiative is expected to strengthen the synergy between environmental conservation and sustainable economic development in Palu. The results show that beach cleanups not only contribute to environmental cleanliness but also provide opportunities for SMEs to grow and play a role in promoting a more sustainable economy.
Educating Consumers on Transaction Security and Data Privacy in Digital Marketing Irham Pakkawaru; Abdul Jalil; Nuriatullah; Rizki Amalia; Dede Arseyani Pratamasyari; Noor Riefma Hidayah; Freddy Herdian
Journal of Community Service: In Economics, Bussiness, and Islamic Finance Vol. 2 No. 2 (2025): January-June
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jcsebif.v2i2.4169.46-52

Abstract

This community service activity aims to improve community digital literacy, especially in terms of transaction security and personal data protection in digital marketing activities. The activity was carried out in Kayumalue Ngapa Village, North Palu District, with an educational-participatory approach involving residents, MSME players, and digital media users. The implementation of the activity was carried out through several stages, namely initial observation, interactive lectures, educational video screenings, as well as discussion and question and answer sessions. The results of the activity showed an increase in public understanding and awareness of the importance of maintaining digital data security, as well as the emergence of a more cautious attitude in online transactions. Participants welcomed the simple, visual, and applicable method of delivering the material. This activity shows that participation-based education is effective in building collective awareness of cyber threats, and needs to be continued with further technical training to strengthen the community's practical ability to deal with digital risks.
The Effect of Company Size and Funding Policy on Profitability in the Property Industry on the Indonesia Stock Exchange Herna Deswarti; Freddy Herdian; Muhammad Akbar; Nuriatullah
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 7 No. 1 (2025)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v7i1.311.91-104

Abstract

This study aims to examine the effect of company size and funding policy on profitability in the property industry on the Indonesia Stock Exchange in 2011-2013. The data used is secondary data in the form of annual reports of the property industry listed on the Indonesia Stock Exchange. After passing the purposive sampling stage, the feasible sample used was 31 companies listed on the IDX. The results showed that the variables of Company Size and Funding Policy simultaneously had a positive and significant effect on Profitability. Partially, the variable Company Size has a positive and significant effect on Profitability. While Funding Policy has a negative and insignificant effect on Profitability. The results of this study are expected to be used as guidelines for investors in determining investment decision making in the property industry.
Shariah Compliance, Customer Relationship Marketing, and Loyalty in Islamic Banking: The Role of Customer Satisfaction Nuriatullah; Ahmed, Ishfaq; Rusanti, Ega
Jurnal Ilmu Ekonomi dan Bisnis Islam Vol 6 No 1 (2024)
Publisher : Program Studi Ekonomi Syariah, FEBI UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jiebi.v6i1.281.54-72

Abstract

This research examines and determines the Influence of Shariah Compliance and Customer Relationship Marketing on Customer Loyalty in Islamic Banks, with Customer Satisfaction as a Moderating Variable. The research population consists of BSI Palu customers. Using a quantitative approach. Research data was collected through questionnaires and analyzed using SmartPLS Version 4. The sampling method was purposive sampling, with 100 selected respondents. The research findings indicate that Shariah Compliance has a significant positive relationship with Customer Loyalty, Customer Relationship Marketing has a significant positive relationship with Customer Loyalty, and Customer Satisfaction has a significant positive relationship with Customer Loyalty. However, Customer Satisfaction does not moderate the relationship between Shariah Compliance and customer loyalty, and Customer Satisfaction significantly weakens the relationship between Customer Relationship Marketing and customer loyalty.
Co-Authors Abdul Jalil Ahmed, Ishfaq Arseyani, Dede Dede Arseyani Dede Arseyani Pratamasyari Freddy Herdian Herna Deswarti Indah Handayani IRHAM PAKKAWARU KARTINI Khairul Umam Muh. Syafaat Muhammad Akbar Noor Riefma Hidayah Noval Noval Nur Alifah Nurfitraini Nurfitriani Rizki Amalia Rizki Amalia Rusanti, Ega Sofyan, Syaakir Syakirah Wardana, Iga