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All Journal Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal EMT KITA Referensi : Jurnal Ilmu Manajemen dan Akuntansi Arthavidya Jurnal Ilmiah Ekonomi PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Sosial dan Teknologi eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Akuntansi AKUNESA International Journal of Accounting & Finance in Asia Pasific Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Rizka Fitriasari
Universitas Brawijaya
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Impact of Sustainability Corporate Governance on Corporate Environmental Disclosure Rizka Fitriasari
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): February 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.2176

Abstract

The goal of this research is to assess the influence of Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) on Corporate Environmental Disclosure (CED) in firms in Mineral and Coal Industry sector. This study, using purposive sampling, involved 75 sample companies of the said companies listed on the Indonesia Stock Exchange between 2015 and 2019. Based on the analysis, it was found that Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) have no significant influence on Corporate Environmental Disclosure (CED). This research implies that companies can consider Corporate Environmental Disclosure necessary to show stakeholders their awareness of broader interests and accountability through behaving socially responsibly. This research’s samples were limited to corporations engaged in the Mineral and Coal Industry and registered in the Indonesia Stock Exchange. This empirical focused on the influence of Chief Sustainability Officers (CSOs) and Environmental Committees (ECs) on Corporate Environmental Disclosure (CED) in sustainability reports which are still rare among Indonesian business entities, especially those operating in Mineral and Coal Industry, using the control variables of Firm size, Leverage, and ROA.
Ethical Analysis Of Pat Hypotheses Through Maqasid Shariah Principles Savitri, Dwi Anugrah; Rizka Fitriasari
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.201

Abstract

The ethical orientation of Positive Accounting Theory (PAT) has come under increasing scrutiny, especially in contexts where moral and spiritual principles, such as those in Islamic finance, are central. Although PAT is widely recognised for its ability to explain and predict managerial behaviour, its ethical compatibility with Islamic values, particularly the Maqasid Shariah framework, remains underexplored. This study critically examines the moral dimensions of PAT’s three core hypotheses, the Bonus Plan Hypothesis, Debt Covenant Hypothesis, and Political Cost Hypothesis through the lens of Maqasid Shariah, which emphasises justice, accountability, and public welfare. Employing a qualitative approach with a systematic literature review (SLR) method, this research synthesises selected academic literature, Shariah accounting standards, and Islamic legal-philosophical texts. Thematic analysis shows that although PAT-aligned behaviours may conform to Generally Accepted Accounting Principles (GAAP), they often contradict Shariah objectives such as the protection of religion (hifz al-din), wealth (hifz al-mal), and intellect (hifz al-‘aql), by encouraging opportunism, earnings manipulation, and short-termism. The findings underscore the need to embed Shariah-based ethical values in accounting practices to ensure morally responsible behaviour. This study offers an interdisciplinary contribution by integrating conventional accounting theory with Islamic ethical thought, laying the groundwork for Shariah-compliant accounting models.
PENDAMPINGAN PENYUSUNAN LAPORAN KEBERLANJUTAN BERBASIS GRI SEBAGAI UPAYA PENERAPAN PRAKTIK BISNIS BERKELANJUTAN PADA UMKM PETERNAKAN SURYA UNGGAS MALANG Fitriasari, Rizka; Nugraha, Adri Putra
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 10 No 1 (2026): In Progres
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v10i1.792

Abstract

MSMEs play an important role in the local economy; however, many MSME actors still lack adequate capacity to systematically document their sustainability practices. This issue is also experienced by Surya Unggas, a poultry farming MSME located in Kidal Village, Tumpang District, Malang Regency, which has implemented several sustainability practices, such as empowering local workers, utilizing local suppliers, and processing livestock waste into organic fertilizer. However, these practices have not yet been documented in a structured sustainability report. This community service activity aims to improve the partner’s understanding and skills in preparing a sustainability report based on the triple bottom line principle and referring to the Global Reporting Initiative (GRI) Standards. The activity employed a participatory mentoring approach through several stages, including initial condition identification, mapping of sustainability practices, training on sustainability concepts and GRI, assistance in report preparation, data validation with the partner, and evaluation of the results. The results of the activity show that the partner was able to prepare its first sustainability report, which includes the MSME profile, sustainability strategy, sustainability governance, economic performance, environmental performance, social performance, and GRI cross-reference index. This activity makes a tangible contribution to improving the partner’s capacity, strengthening business transparency, and positioning the sustainability report as a strategic communication tool for circular economy-based MSMEs.
Co-Authors Achmad Erwinsyah Setyono Adhitya Eka Putra Adri Putra Nugraha Afaza, Andi Muhammad Fardan Adhe Anggraeni, Nadya Windy Astuti, Vina Sri Aulia Fuad Rahman Firdaius, Rizalnur Hakim, Rizal Ziddan Karis, Reyhan Achmad Kurniawan, Egananda Latief, Michael Andhika Lela Tri Ratnasari Meidysurya, Kristya Moch. Nurhidayat Mychelia Champaca Noorlailie Soewarno Nurul Qamaril Ramadhani Putra, Adhitya Eka Ramadhani, Nurul Qamaril Ratnasari, Lela Tri Reyhan Achmad Karis Rizalnur Firdaus Rizqi, Dimas Daniar Salma Lathifah Salsabila Salsabila, Salma Lathifah Savitri, Dwi Anugrah Setyono, Achmad Erwinsyah Widodo, Deny Edy