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All Journal Jurnal Akuntansi Multiparadigma SENTRALISASI JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) POINT Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Al-Buhuts (e-journal) Jurnal Akuntansi Manado (JAIM) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Vifada Management and Social Sciences IDEI: JURNAL EKONOMI & BISNIS
Alimuddin Alimuddin
Universitas Hasanuddin
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Physics Social Sciences

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ANTARA CITRA DAN REALITAS: SEMIOTIKA PEIRCE DALAM MEMBONGKAR KONSTRUKSI MAKNA TRIPLE BOTTOM LINE PT HARUM ENERGY TBK Cindy Nur Azaria Mansa; Darwis Said; Alimuddin Alimuddin
IDEI: Jurnal Ekonomi & Bisnis (IDEI: Journal of Economics & Business) Vol 7 No 1 (2026): JUNE 2026
Publisher : Insan Doktor Ekonomi Indonesia (IDEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38076/35hesv75

Abstract

Penelitian ini bertujuan menganalisis makna Triple Bottom Line (TBL) dalam perspektif semiotika Charles Sanders Peirce, mencakup elemen representamen, object, dan interpretant, serta klasifikasi tanda berupa ikon, indeks, dan simbol pada Sustainability Report PT Harum Energy Tbk tahun 2023. Penelitian menggunakan metode kualitatif-interpretatif dengan pendekatan analisis semiotika Peirce dan data sekunder berupa laporan keberlanjutan perusahaan. Hasil penelitian menunjukkan tiga lapisan tanda semiotika Peirce: (1) elemen ikon tampak pada foto dokumentasi kegiatan dan tabel kinerja operasional yang mencatat pertumbuhan pendapatan 2,8% menjadi USD 925,5 juta; (2) elemen indeks tampak pada data kuantitatif yang menunjukkan hubungan kausal, mencakup 12.195.121 jam kerja tanpa kecelakaan fatal, 263 kegiatan PPM dengan anggaran USD 446.302, rehabilitasi lahan 232,3 ha, dan emisi GRK 63.342 ton CO2e di bawah standar ambien; serta (3) elemen simbol tampak pada judul laporan, dominasi warna hijau, penghargaan PROPER Hijau, sertifikasi ISO, dan komitmen terhadap tujuh SDGs. Analisis kritis mengungkap bahwa sejumlah pengungkapan simbolik berpotensi mengandung SDG-washing apabila tidak didukung mekanisme akuntabilitas yang memadai. Temuan berkontribusi pada akuntansi kritis dan teori legitimasi dalam konteks industri ekstraktif. This study aimed to analyze the meaning of the Triple Bottom Line (TBL) through the lens of Charles Sanders Peirce's semiotics, encompassing the elements of representamen, object, and interpretant, as well as the sign classification of icons, indices, and symbols within the 2023 Sustainability Report of PT Harum Energy Tbk. A qualitative-interpretive method was employed, drawing on Peirce's semiotic analysis framework with the company's Sustainability Report serving as the secondary data source. The findings revealed three layers of Peircean semiotic signs: (1) iconic elements were evident in documentary photographs and operational performance tables recording a 2.8% revenue growth to USD 925.5 million; (2) indexical elements were reflected in quantitative data demonstrating causal relationships, including 12,195,121 accumulated work hours without fatal accidents, 263 community development activities with a budget of USD 446,302, land rehabilitation covering 232.3 hectares, and GHG emissions of 63,342 tons CO2e within ambient standards; and (3) symbolic elements were manifested in the report title, the dominant use of the green color, the PROPER Green award, ISO certifications, and an explicit commitment to seven SDGs. Critical analysis revealed that certain symbolic disclosures risked constituting SDG-washing when not supported by adequate accountability mechanisms. These findings contributed to critical accounting scholarship and legitimacy theory within the context of the extractive industry. 
Divine Values in the Business Strategies of Private Companies: A Phenomenological Study of Charity and Zakat Arfandi Arfandi; Alimuddin Alimuddin; Syarifuddin Syarifuddin
Vifada Management and Social Sciences Vol. 4 No. 1 (2026): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/87f3dr91

Abstract

Purpose: This study aims to understand the meaning and implementation of divine values in the business strategies of private companies through the practices of zakat and sadaqah at the Kalla Group. The study is motivated by the dominance of the conventional business paradigm, which tends to focus on profit maximization while neglecting spiritual dimensions and social justice. Research Design and Methodology: This study employs a qualitative approach, using interpretive phenomenology, to explore the subjective experiences of organizational actors in interpreting the concepts of Tawhid and Allah’s absolute ownership (Al-Milk al-Haqiqi) within corporate business management. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed using data reduction, thematic classification, data presentation, and phenomenological interpretation. Findings and Discussion: The research findings indicate that zakat and charity are not only viewed as religious obligations but also serve as strategic instruments in fostering corporate blessings, moral responsibility, and social sustainability. The value of Tawhid promotes the development of a business orientation that is more ethical, humanistic, and focused on the common good. Implications: This study contributes to the development of a spiritual business paradigm and broadens the scope of phenomenological research in contemporary Islamic business.
Manifestation of Surah Al-Ma’un in the Value of Barakah as the Ethical Foundation for CSR Program Development at CV. Adnan Tour and Travel Ghaliyah Nimassiita Triseptya; Alimuddin Alimuddin; Syarifuddin Syarifuddin
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 3 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

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

Abstract

This study examines how the values of Surah Al-Ma’un are manifested within the concept of barakah (divine blessings) and how these values serve as an ethical–spiritual foundation for designing Corporate Social Responsibility (CSR) programs at CV. Adnan Tour. Surah Al-Ma’un highlights social compassion, justice, empathy, and moral accountability as intrinsic expressions of Islamic religiosity. Employing a phenomenological approach, this research explores the lived experiences of business owners and employees in interpreting the meaning of barakah and its operationalization in the company’s CSR initiatives. The findings reveal that Surah Al-Ma’un nurtures a moral consciousness that corporate profit inherently contains the rights of others; hence, it must be redistributed through almsgiving, social assistance, and community-beneficial programs such as the “Friday Blessings Program” and Qur’an distribution to local mosques. Barakah is perceived not merely as material gain but also as business tranquility, protection from risks, a positive organizational climate, and enhanced customer trust. The values of Al-Ma’un also cultivate a culture of empathy, honesty, and social care, strengthening the company’s public reputation. Thus, the Al-Ma’un–based CSR model at CV. Adnan Tour goes beyond regulatory compliance and becomes a meaningful form of spiritual value internalization fostering business sustainability and social welfare.
Etika Etika ‘Tidak Enakan’ dalam Pencatatan Utang-Piutang: Sebuah Analisis Fenomenologis Sosial,Spiritual pada Komunitas Lokal Sitti Mispa; Alimuddin Alimuddin; Syarifuddin Syarifuddin
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.7194

Abstract

Informal lending and borrowing practices are a social phenomenon that thrives within local communities and constitutes an important part of communities’ survival strategies. However, these practices are not merely viewed as economic transactions but as social relationships imbued with moral, cultural, and spiritual values. Nevertheless, most accounting literature continues to focus on economic and administrative aspects, leaving the social–spiritual dimensions of informal debt largely unexplored. This gap forms the basis for the urgency of this study. This research aims to uncover the subjective experiences of communities in interpreting debt-credit practices and to explain how the ethical norm of “feeling awkward” shapes the ways in which debts are given, recorded, and collected. A phenomenological approach was used to explore the depth of meaning and life experiences of those involved in debt within their social context. A total of 10 informants were involved, consisting of small shop owners, homemakers, and informal workers. Data were collected through in-depth interviews, participatory observation, and documentation of simple debt records, and then analyzed using Interpretative Phenomenological Analysis (IPA). The results indicate that debt is understood as a moral relationship rooted in empathy, solidarity, and a sense of responsibility. The ethic of “not wanting to cause discomfort” emerges as a social mechanism that regulates debt collection behavior with care in order to maintain harmony. Debt record-keeping is flexible, informal, and trust-based, while spiritual values such as trustworthiness, blessings, and the fear of disappointing others influence repayment priorities. This study contributes by expanding the understanding of social–spiritual accounting, demonstrating that accounting practices at the community level are shaped by morality, social relationships, and spiritual values embedded in local culture.
Co-Authors afdal afdal Afdal Madein Agnes Eyne Banea Andi Kusumawati Andi Tenri Gading Nurul Azizah Arfandi Arfandi Cindy Nur Azaria Mansa Darwis Said, Darwis Diah Ayu Gustiningsih Fitriadi Fitriadi Ghaliyah Nimassiita Triseptya GRAHITA CHANDRARIN Gugus Irianto Haliah, Haliah Hasbianti Nur Fatima Iwan Triyuwono Mediaty Muhammad Ruslan Muhammad Yamin muhammad zaikin Nadhirah Nagu Sitti Mispa Sri Wahyuni Nur Syarifuddin Syarifuddin Syarifuddin Syarifuddin