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All Journal Jurnal Akuntansi Indonesia Juara: Jurnal Riset Akuntansi PROCEEDINGS BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JAAF (Journal of Applied Accounting and Finance) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi dan Keuangan (JAK) Jurnal Bingkai Ekonomi (JBE) Jurnal Akuntansi dan Keuangan Indonesian Journal Accounting (IJAcc) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Journal MISSY (Management and Business Strategy) Jurnal Bisnis Manajemen dan Akuntansi Realible Accounting Journal Jurnal Keuangan dan Bisnis Jurnal Pariwisata, Bisnis Digital dan Manajemen Jurnal Pengabdian Bukit Pengharapan Science and Technology: Jurnal Pengabdian Masyarakat JAS (Jurnal Akuntansi Syariah) Balance: Jurnal Akuntansi, Auditing, dan Keuangan Jurnal Ilmu Manajemen Jurnal Ilmiah Manajemen & Kewirausahaan
Zamrud Mirah Delima
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Public Health Social Sciences Other

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DETERMINAN PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONBILITY BANK UMUM SYARIAH DI INDONESIA Laylatul Putri Nurjannah; Ponny Harsanti; Zamrud Mirah Delima
Jurnal Pariwisata Bisnis Digital dan Manajemen Vol. 4 No. 1 (2025): Jurnal Pariwisata, Bisnis Digital dan Manajemen Periode Mei 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/jasdim.v4i1.6744

Abstract

Islamic Corporate Social Responsibility (ICSR) is a form of reporting that refers to the principles of Maqashid Syariah. The purpose of the research is to examine the factors of investment account holders, profitability, company size, and company age as determinants of ICSR in Sharia Commercial Banks registered with the Financial Services Authority (OJK) for the period 2019–2023. The purposive sampling method was used to obtain a sample of 42 companies. Data analysis used the panel data regression method with E-Views 12. The research findings indicate that ICSR is not significantly influenced by investment account holders, profitability, company size, or company age. These results indicate that there are still other internal factors that play a role as determinants of ICSR and emphasise the importance of ICSR reporting in the annual report as a basis for consideration by investors in investing in Islamic banks.
Implementasi Halal Supply Chain Management (HSCM) pada usaha mikro, kecil, dan menengah (UMKM) Pangan: Studi Kualitatif Sutono; Izzah Sarirotun Nijwah; Zamrud Mirah Delima; Edi Wicaksono Abdurrosid
Jurnal Ilmu Manajemen Vol. 16 No. 1 (2026): Jurnal Ilmu Manajemen (On Progress)
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jim.v16i1.1635

Abstract

This study aims to examine the implementation of Halal Supply Chain Management (HSCM) among food micro, small, and medium enterprises (MSMEs). A qualitative descriptive approach was employed, with data collected through semi-structured interviews with MSME actors and a key informant from the Badan Penyelenggara Jaminan Produk Halal (BPJPH). The data were analyzed thematically to explore the understanding of halal, supply chain practices, and implementation challenges. The findings indicate that although MSMEs demonstrate a relatively high level of halal awareness, HSCM implementation remains partial and largely administrative. Upstream supply chain practices, particularly in raw material procurement, are predominantly informal and trust-based, increasing potential halal-related risks. The study identifies an implementation gap between halal awareness and operational practices, driven by limited managerial capacity and halal literacy. Furthermore, halal certification is often interpreted as symbolic compliance rather than a substantive supply chain management system. This study contributes to the HSCM literature by providing qualitative insights into MSME practices and by highlighting the interplay among values, perceptions, and managerial capability in shaping halal supply chain implementation.
Pengaruh Literasi Keuangan, Pembelajaran Keuangan, Media Sosial, Penggunaan E-Wallet dan Gaya Hidup Terhadap Perilaku Keuangan Generasi Z di Kabupaten Jepara Wulan Nor Indah Sari; Mulyanto .; Zamrud Mirah Delima
Journal MISSY (Management and Business Strategy) Vol 7 No 1 (2026): MISSY
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Wiraraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/missy.v7i1.5004

Abstract

Penelitian ini dilakukan untuk menguji pengaruh literasi keuangan, pembelajaran keuangan, media sosial, penggunaan e-wallet, serta gaya hidup terhadap perilaku keuangan Generasi Z di Kabupaten Jepara. Data yang digunakan dalam penelitian ini merupakan data primer yang dikumpulkan melalui penyebaran kuesioner kepada 426 responden yang memenuhi kriteria sebagai Generasi Z. Penentuan sampel dilakukan dengan menggunakan teknik purposive sampling berdasarkan karakteristik tertentu yang telah ditetapkan. Analisis data dalam penelitian ini menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa literasi keuangan, pembelajaran keuangan, dan penggunaan e-wallet memiliki pengaruh positif terhadap perilaku keuangan Generasi Z. Sedangkan, media sosial berpengaruh negatif terhadap perilaku keuangan dan gaya hidup tidak berpengaruh terhadap perilaku keuangan.
Pengaruh Kompetensi Aparatur Pengelolaan Dana Desa Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa Dwi Listiana; Zaenal Afifi; Zamrud Mirah Delima
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 6 No. 1 (2026): 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.v6i1.87

Abstract

This study aims to determine the effect of the competence of village fund management officials and the clarity of budget targets on the accountability of village fund management. The sampling technique used was purposive sampling with 120 respondents. The analysis technique used in this study was multiple linear regression analysis using SPSS 26. The results of this study indicate that the competence of village fund management officials and the clarity of budget targets have a positive effect on the accountability of village fund management
Pengaruh Green accounting, Carbon Emissions Disclosure, Profitabilitas, dan Environmental Social Governance (ESG) Disclosure Terhadap Nilai Perusahaan Arya Maulana; Zaenal Afifi; Zamrud Mirah Delima
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 6 No. 02 (2026): Vol 6 No. 2 Tahun 2026
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v6i02.5930

Abstract

Penelitian ini bertujuan untuk menguji pengaruh green accounting, carbon emissions disclosure, profitabilitas, dan Environmental Social Governance (ESG) disclosure terhadap nilai perusahaan. Data penelitian yang digunakan adalah data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Metode pengambilan sampel yang digunakan adalah metode purposive sampling. Banyaknya sampel yang digunakan adalah 16 perusahaan. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa green accounting, profitabilitas, dan ESG disclosure tidak berpengaruh terhadap nilai perusahan, sedangkan carbon emissions disclosure berpengaruh negatif terhadap nilai perusahaan.   This study aims to examine the effect of green accounting, carbon emissions disclosure, profitabilitas, and Environmental Social Governance (ESG) disclosure on firm value. The research data consist of secondary data obtained from the annual reports and sustainability reports of basic materials sector companies listed on the Indonesia Stock Exchange for the period 2021–2024. The purposive sampling method was used to select the sample, resulting in a total of 16 companies. The analysis was conducted using panel data regression. The results indicate that green accounting, profitabilitas, and ESG disclosure have no significant effect on firm value, whereas carbon emissions disclosure has a negative impact on firm value.
Co-Authors Alfiyani Nur Hidayanti Anisa, Faradina Arina Zulfa Oktaviani Arya Maulana Diah Ayu Susanti Dwi Listiana Dwi Soegiarto, Dwi Edi Wicaksono Abdurrosid Isna Mulansari Izzah Sarirotun Nijwah Laylatul Putri Nurjannah Mulyanto . Musyafa’ah Musyafa’ah Nanik Ermawati Nita Andriyani Budiman Novianti, Yeni Nurjannah, Laylatul Putri Ponny Harsanti Ponny Harsanti, Ponny Rafelia Nidia Putri Rhealin Hening Karatri Rifqi Shilah Nisa Putra Safitri, Ely Fiatus Sri Mulyani Susanti , Diah Ayu Susilowati , Handini Retno Sutono Wulan Nor Indah Sari Yeni Novianti Zaenal Afifi Zuliyati . Zuliyati Zuliyati