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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal EMT KITA Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Accounting and Business Journal Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal of Islamic Economics Lariba Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Akuntansi dan Keuangan West Science West Science Interdisciplinary Studies West Science Interdisciplinary Studies El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam West Science Islamic Studies
Retnawati Siregar
Universitas Medan Area
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ESG and Islamic Accounting for Sustainable Islamic Finance: A Qualitative Study Siregar, Retnawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3410

Abstract

This study explores the alignment between Environmental, Ssocial, and Governance (ESG) principles and Shariah-based Islamic accounting to support sustainable Islamic finance. The objective is to analyze conceptual synergies, identify operational barriers, and propose an integrative framework through a qualitative approach involving a systematic review of academic literature, regulatory documents, and financial reports. Findings reveal that Shariah principles, such as the prohibition of riba, emphasis on social benefit, and environmental protection, align with environmental, social, and governance objectives. Instruments like Green Sukuk in Indonesia and Malaysia and Shariah-compliant microfinance demonstrate practical applications for inclusive development and eco-friendly projects. However, challenges include the lack of standardized Shariah-compliant metrics, regulatory gaps, and low stakeholder awareness. The study recommends developing integrated environmental, social, and governance standards, updating regulatory frameworks, and enhancing stakeholder education to improve transparency and accountability. In conclusion, integrating environmental, social, and governance principles with Islamic accounting can strengthen the sustainability of Islamic finance and support global sustainable development goals, though it requires regulatory harmonization and capacity building.
Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat Dalam Pengelolaan Keuangan Desa Terhadap Pembangunan Desa (Studi Kasus Desa Malau, Kecamatan Harian, Kabupaten Samosir) Sihotang, Lasti; Sirait, Devi Ayu; Siregar, Retnawati; Hidayat, Thezar Fiqih
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i1.2640

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas, transparansi, dan partisipasi masyarakat dalam pengelolaan keuangan desa terhadap pembangunan desa. Berdasarkan hipotesis penelitian yang telah ditentukan, diketahui bahwa akuntabilitas, transparansi, dan partisipasi masyarakat berpengaruh positif dan signifikan terhadap pembangunan desa. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 300 kepala keluarga dengan jumlah sampel sebanyak 75 kepala keluarga. Teknik pengolahan data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial akuntabilias berpengaruh positif dan signifikan terhadap pembangunan desa, transparansi berpengaruh positif dan signifikan terhadap pembangunan desa, transparansi berpengaruh positif dan signifikan dan secara simultan akuntabilias, transparasi dan partisipasi berpengaruh positif dan signifikan terhadap pembangunan desa.
ANALISIS DAMPAK PENERAPAN PSAK 73 TERHADAP KINERJA KEUANGAN PERUSAHAAN RITEL YANG TERDAFTAR DI BEI Deviana, Cut; Sebayang, Minda Muliana Br; Siregar, Retnawati
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.157

Abstract

Indonesian Accounting Standard Board published PSAK 73 to replace the existing lease PSAK 30, effective from 1 January 2020. There is only be one single model to recognize lease, a in lessee’s book which requires lessee to record all lease transactions as right-use assets and leases liabilities. The purpose of this study is to analyze the impact of the implementation of PSAK 73 on the financial position statements and financial ratios retail companies listed on the Indonesia Stock Exchange in 2018 and 2019. This study uses a quantitative descriptive approach by applying the constructive lease capitalization method. The samples in this research are retail companies listed on the BEI in 2018 dan 2019 according to predetermined criteria, namely PT Matahari Departement Store dan PT Matahari Putra Prima Tbk. The results of the study indicate that the implementation of PSAK 73 has an effect on the financial position statements and income statements of retail companies. In the financial position statement, the value of assets and liabilities has increased significantly, while equity has decreased significantly. In the income statement, there has been an increase in total profit. ROA ratios, ROE ratios, DAR ratios, and DER ratios, increased after the application of PSAK 73 on leases.
PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Sihombing, Talenta Br.; Siregar, Retnawati; Sembayang, Minda Muliana Br
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.159

Abstract

This research was conducted to determine the effect of tax planning and company size on earnings management in mining companies listed on the Indonesia Stock Exchange from 2020-2022. The type of researchquantitative with an associative causal approach. The population consists of 41 mining companies, with 25 companies selected using purposive sampling techniques over the period3 years with a data volume of 75. The processing technique uses analysis multiple linear regression. The research results show that partially tax planningIt significantly affects earnings management, while company size does not. significantly influences earnings management. Simultaneously, tax planning and company size significantlyinfluence earnings management.
Co-Authors Agus Agus Asri Ady Bakri Dahrul Siregar Desy Astrid Anindya Deviana, Cut Dinda Talya Sari Hasbiana Dalimunthe Hidayat, Thezar Fiqih Hotris Samosir Ilham Ramadhan Nasution Indriastiningsih, Erna Irma Kalijunjung Hasibuan Kamilah, Kamilah Laili, Isnainiah Linda Lores Lores, Linda Loso Judijanto M. Shabri Abd. Majid Marliyah Mita Wulandari Muhammad Adil Arifin Muhammad Ramadhan Mustofa As'ady nurmaidah nurmaidah Parmini Rahman Rahman Rama Dani Sabil Mokodenseho Saparuddin Siregar Sebayang, Minda Muliana Br Sembayang, Minda Muliana Br Shohib Muslim Sihombing, Talenta Br. Sihotang, Lasti Sirait, Devi Ayu Sudarmanto, Eko Sugiharti Sugiharti Tuti Anggraini Utami, Tasya Wan Suryani Wan Wan Suryani Warsani Purnama Sari Warsani Purnama Sari, Warsani