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Integrating green marketing with halal Principles: Impact on consumer behavior, market dynamics, and brand strategy Fauzi, Nurul; Husna, Nawal; Alim, Hidayat Nur; Hidayati, Nurul; Casim, Rashdi M.
Halal Studies and Society Vol 1 No 3 (2024): September 2024
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/hass.1.3.28-30

Abstract

This study aimed to thoroughly explore the manner in which green marketing can be incorporated alongside halal principles to influence consumer behavior, market dynamics, and brand positioning. Generally, green marketing emphasizes sustainability, transparency, innovation, and consumer engagement, while halal principles ensure compliance with Islamic Sharia standards. The convergence of these methods has been observed to typically address the increasing demand for products that are both environmentally and ethically compliant. For instance, brands such as Kiva and Zalal Foods have successfully adopted effective integration strategies to ensure the production of eco-friendly halal-certified products, which, in return, enhanced brand reputation and consumer trust. During the course of this study, challenges associated with the integration of green marketing and halal principles, including stricter material selection and dual certification processes, were also discussed. The results showed that integrating green marketing and halal principles led to the development of a unique value proposition, allowing brands to meet evolving consumer preferences and positioning each producer as a leader in sustainable and ethical markets. This integration was observed to be particularly essential for expanding market share, fostering brand loyalty, and addressing growing awareness of social and environmental responsibilities among global consumers.
Persepsi Pemuda Terhadap Majlis Dzikir Dalam Meminimalisir Kecanduan Game Online Di Dusun Patemon Pamekasan Fauzi, Nurul; Hotimah, Nur; Sunu, Sunu
Al Irsyad: Jurnal Studi Islam Vol. 1 No. 2 (2022): Al Irsyad: Jurnal Studi Islam
Publisher : STAI Publisistik Thawalib Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.515 KB) | DOI: 10.54150/alirsyad.v1i2.91

Abstract

The purpose of this study was to determine the youth's perception of Majlis Dhikr in minimizing online Game addiction and to know the role of Majlis Dhikr in minimizing Online Games experienced by the youth of Dusun Patemon Pamekasan. This research uses a qualitative approach with the type of case study. The data sources in this study were community leaders and some residents of Patemon hamlet, West Dempo Village. Data collection procedures used are interviews, observation, and documentation. Data analysis was carried out by data reduction, data presentation, and drawing conclusions. Checking the validity of the data is done through continuous observation, peer checking, and triangulation. The results showed that (1) Youth Perceptions of Majliz Zikir in minimizing addiction to online games greatly appreciated and supported these religious activities so that they could reduce online game addiction (2) The activities of Majlis Zikir in minimizing online game addiction were quite influential, due to the activities The youth's playing time online is reduced in addition to providing insight into the negative impact of online gaming.
Accountability Mechanism in Village Owned Financial Institutions: A Case Study on Communal-Based Financial Institutions in West Sumatra Cicalarici, Cicalarici; Fauzi, Nurul; Rosita, Irda
Economics, Business, Accounting & Society Review Vol. 2 No. 3 (2023): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i3.117

Abstract

This study aims to determine how the accountability mechanism practised by Village Owned Financial Institutions (called LPN) of Limau Manis Padang is viewed from the perspective of a disclosure statement and report, performance assessment and evaluation, participation, self-regulation, and social auditing. LPN is a communal-based microfinance institution that once experienced its glory in West Sumatra during the 1970s and 1990s. This research uses an interpretive qualitative paradigm. The data used in this study are primary. Data was collected by in-depth interviews (in-depth interviews), observations, and document reviews. Informants are selected using snowball sampling patterns. This research found that LPN Accountability has not been implemented perfectly, especially in reporting and disclosure accountability. The public cannot easily access information on the LPN report. In addition, LPN has not practised aspects of social audits that provide opportunities for the public to conduct voluntary audits and assessments of LPN's internal processes.
Pelatihan Digital Enterpreneur Bagi Kelompok Usaha Mikro Kecil dan Menengah Maju Bersama Nagari Taram, Kabupaten Lima Puluh Kota Sumatera Barat Fauzi, Nurul; Rosita, Irda; Cicalarici
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2024): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Program pengabdian masyarakat ini ditujukan untuk memberikan bekal keahlian praktis yang dibutuhkan oleh para pelaku UMKM di era digital saat ini berupa kemampuan membuat media-media promosi di media sosial dengan memanfaatkan aplikasi-aplikasi yang bisa diperoleh secara mudah di Playstore. Selain itu program pengabdian masyarakat ini juga ditujukan untuk memberikan bekal tentang pengelolaan keuangan bagi para pelaku UMKM dengan menggunakan aplikasi praktis Akuntansi UKM yang juga bisa di unduh dari playstore yang ada di handphone masing-masing peserta. Metode pelatihan dilakukan dengan metode diskusi terkait permasalahan para pelaku UMKM, pemberian materi, praktik langsung dengan menggunakan handphone masing-masing peserta serta pendampingan pembuatan media promosi. Hasil program pengabdian masyarakat ini berupa terciptanya media promosi digital yang langsung bisa digunakan oleh ibu-ibu pelaku UMKM dalam kegiatan promosi usaha mereka serta tersusunnya laporan keuangan sederhana usaha mereka dengan menggunakan aplikasi Akuntansi UKM.
Resource Utilization, Innovation, and MSME Performance: A Circular Economy Perspective Utami, Suci; Siskawati, Eka; Fauzi, Nurul
Economics, Business, Accounting & Society Review Vol. 3 No. 3 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i3.154

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are critical drivers of economic growth and innovation, particularly in emerging economies like Indonesia. However, they face persistent challenges such as limited resources, low innovation capacity, and growing pressure to meet environmental sustainability standards. This study investigates the impact of circular economy (CE) practices—specifically resource utilization and innovation & learning—on the business and socio-environmental performance of MSMEs in Padang City, Indonesia. Drawing upon the Natural Resource-Based View (NRBV), the study posits that sustainable resource management and organizational learning can serve as strategic capabilities for long-term competitive advantage. A quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) was employed, with data collected from 70 MSMEs via an online questionnaire. The results reveal that both resource utilization and innovation & learning significantly and positively affect business success and social-environmental performance. These findings underscore the importance of integrating sustainability-oriented innovations and resource efficiency into MSME operations. The study contributes to the limited empirical research linking NRBV and CE practices within MSMEs in emerging markets. It offers practical implications for policy-makers and business development programs aiming to foster sustainable competitiveness and inclusive growth through innovation and environmental stewardship in the MSME sector.
Akuntabilitas Wakaf Berdasarkan PSAK 112 pada Yayasan Wakaf Wihdatul Ummah Batusangkar Rasna, Fauzia; Fauzi, Nurul; Fahlefi, Rizal
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8310

Abstract

Studi ini mengkaji mengenai pencatatan dan pelaporan wakaf di Yayasan Wakaf Wihdatul Ummah Batusangkar masih belum begitu sesuai dengan PSAK 112. Jenis penelitian yang digunakan dalam penelitian ini adalah field research dengan pendekatan kualitatif. Hasil penelitian ini menunjukkan akuntabilitas atau pertanggungjawaban dari pengelolaan wakaf pada Yayasan Wakaf Wihdatul Ummah Batusangkar masih belum ideal dengan PSAK 112, Sebab pada Yayasan Wihdatul Ummah Batusangkar belum ada dibentuk badan yang khusus untuk mengelola wakaf, pengelolaan wakaf hanya dilakukan oleh nazir dibawah pengawasan yayasan. Pengakuan, pengukuran, penyajian dan pengungkapan transaksi wakaf pada Yayasan Wakaf Wihdatul Ummah Batusangkar masih belum sesuai dengan PSAK 112, sebab dalam PSAK 112 terdapat lima komponen laporan keuangan nadzir yang harus dipenuhi yaitu laporan posisi keuangan/neraca, laporan rincian aset wakaf, laporan aktivitas, laporan arus kas dan catatan atas laporan keuangan. Namun, pada laporan keuangan nadzir pada Yayasan Wakaf Wihdatul Ummah Batusangkar hanya memiliki empat komponen yaitu laporan posisi keuangan/neraca, laporan rincian aset wakaf, laporan aktivitas dan catatan atas laporan keuangan. Pada Yayasan Wakaf Wihdatul Ummah Batusangkar tidak terdapat komponen laporan arus kas. Adapun keempat komponen yang disajikan juga belum sesuai dengan PSAK 112 kecuali pada komponen Laporan Aktivitas.
Pengaruh Pengungkapan Islamic Social Reporting, Kinerja Indeks Maqashid Syariah, Pertumbuhan Perusahaan, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Devega, Lidya; Fauzi, Nurul; Ihsan, Hidayatul; Rafi, Muhammad; Haslina, Welsi
Akuntansi dan Manajemen Vol. 20 No. 2 (2025): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.364

Abstract

This research aims to examine and assess the influence of Islamic Social Reporting (ISR) disclosure, maqashid shariah index performance, company growth, and firm size on the firm value of Sharia Commercial Banks (BUS) listed under the Financial Services Authority (Otoritas Jasa Keuangan/OJK) throughout the 2019–2024 period. Employing a quantitative approach with purposive sampling, the study collected 35 observational data points from 7 BUS. The dependent variable, firm value, was measured using the Economic Value Added (EVA) indicator. Data were analyzed using multiple linear regression techniques with the Statistical Product and Service Solutions (SPSS) version 29 software. The findings reveal that, individually, ISR disclosure and maqashid shariah index performance significantly influence firm value, whereas company growth and firm size show no significant impact. Nonetheless, when examined simultaneously, ISR disclosure, maqashid shariah index performance, company growth, and firm size collectively exert a significant influence on firm value among Sharia Commercial Banks registered with the OJK.
IMPLEMENTASI AKUNTABILITAS DAN TRANSPARANSI PADA BAZNAS KOTA PAYAKUMBUH Rahmi.S, Rahmi.S; Fauzi, Nurul; Alimin, Alimin
Ensiklopedia of Journal Vol 8, No 2 (2026): Vol. 8 No. 2 Edisi 3 Januari 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i2.3717

Abstract

The core issue of this thesis is the implementation of accountability and transparency principles in the management of zakat, infaq, and alms (ZIS) by the National Board of Zakat (BAZNAS) of Payakumbuh City. This study aims to identify and understand the implementation of these principles in ZIS management within the organization.This research employs a field research design with a descriptive qualitative method. Data collection techniques include interviews and documentation. Data analysis follows the interactive model developed by Miles and Huberman (1994), involving data reduction and presentation in brief narrative forms. To ensure data validity, the researcher utilized the triangulation technique.The results of the field research indicate that BAZNAS Payakumbuh City has implemented vertical organizational accountability in managing ZIS funds, yet horizontal accountability remains unfulfilled. Furthermore, BAZNAS Payakumbuh City has not fully applied the principle of transparency. The existing information system is limited to internal use, while an adequate external information system is currently lacking. Furthermore, mechanisms to ensure openness and facilitate public access to zakat management information have not yet utilized integrated information technology.Keywords: Accountability, Transparency, ZIS Management, BAZNAS
Studi Komparasi Internet Financial Reporting pada Baznas Provinsi dan LAZ Provinsi Meizi Diana Putri; Ulfi Maryati; Nurul Fauzi
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (810.429 KB) | DOI: 10.30630/jabei.v1i1.8

Abstract

Pembayaran zakat melalui Organisasi Pengelola Zakat (OPZ) pada masa pandemi tepatnya pada tahun 2020 mengalami peningkatan. Meningkatnya pembayaran zakat melalui OPZ mengharuskan transparansi terhadap pengelolaannya. Upaya penerapan internet financial reporting (IFR) dengan mengungkapkan Laporan Keuangan dan non keuangan pada website merupakan cara OPZ agar lebih transparan kepada stakeholder. Penelitian ini bertujuan untuk melihat perbedaan kualitas IFR antara BAZNAS Provinsi dengan LAZ Provinsi selama masa pandemi atau pada tahun 2020. Metode penelitian ini adalah kuantitatif komparatif dengan populasi OPZ yang terdaftar pada PER/15/PJ/2020. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling dengan kriteria OPZ memiliki website yang dapat dikunjungi, OPZ yang melakukan pengungkapan Laporan Keuangan pada website, dan terdapat Laporan Keuangan tahun 2020 baik dalam bentuk semesteran maupun tahunan. Hasil dari penelitian ini adalah tidak terdapat perbedaan kualitas indeks IFR antara BAZNAS Provinsi dan LAZ Provinsi kecuali pada indeks technology yang terdapat perbedaan. Kualitas IFR untuk kedua OPZ ini masih tergolong rendah. Penerapan IFR lebih baik diterapkan oleh BAZNAS Provinsi dibandingkan dengan LAZ Provinsi karena skor penerapan IFR pada BAZNAS Provinsi lebih tinggi dibandingkan dengan LAZ Provinsi.
Faktor-Faktor Yang Mempengaruhi Pengungkapan Wajib Laporan Tahunan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) Dilla Putri Cahyani; Gustati Gustati; Nurul Fauzi
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.227 KB) | DOI: 10.30630/jabei.v1i2.25

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, umur listing, kepemilikan publik, profitabilitas terhadap pengungkapan wajib laporan tahunan. Pengungkapan wajib laporan tahunan pada penelitian ini diukur menggunakan indeks pengungkapan. Penelitian ini menggunakan pendekatan kuantitatif dan termasuk penelitian asosiatif. Populasi pada penelitian ini merupakan perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Sampel yang digunakan sebanyak 29 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Metode analisis yang digunakan adalah regresi linear berganda, menggunakan software SPSS. Hasil penelitian menunjukan bahwa ukuran perusahaan secara parsial berpengaruh terhadap pengungkapan wajib laporan tahunan. Sedangkan umur listing, kepemilikan publik, profitabilitas secara parsial tidak berpengaruh terhadap pengungkapan wajib laporan tahunan. Ukuran perusahaan, umur listing, kepemilikan publik, profitabilitas secara simultan berpengaruh terhadap pengungkapan wajib laporan tahunan.