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Apakah Penerapan Green Accounting, Environmental Performance Dan Corporate Social Responsibility Berpengaruh pada Profitabilitas? Studi di Perusahaan di Jakarta Islamic Index70 'Ainulyaqin, Muhammad Hamdan; Rakhmat, AS; Achmad, LI; Mamun, Sukron; Hidayati, AT; AS; LI; Sukron; AT
ILTIZAM Journal of Shariah Economics Research Vol. 8 No. 1 (2024): Indonesian Journal of Islamic Economics and Business
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v8i1.2434

Abstract

This study aims to determine the effect of implementing green accounting, environmental performance and corporate social responsibility on company profitability. This research is a quantitative study with an associative approach. The type of data used is secondary data with documentation techniques in taking data in the form of annual reports and sustainability reports in each company. In addition, this research applies literature study in collecting data and theories relevant to the topic of this research problem and then reviewing various literature, such as journals, articles, and previous research.  The data analysis method used in this research is descriptive statistics and structural equation modeling (SEM) analysis with the partial least square (PLS) method, all of which are processed in the SmartPLS 4 application. Meanwhile, the object of research is companies listed on the Jakarta Islamic Index 70 (JII70) in 2018-2021. The results of this study indicate that there is an influence between green accounting and environmental performance on company profitability. Meanwhile, there is no influence between Corporate Social Responsibility on company profitability
EFEKTIVITAS PENERAPAN UU. No. 13 TAHUN 2011 PADA PENANGANAN FAKIR MISKIN DALAM PERSPEKTIF EKONOMI ISLAM DI DINAS SOSIAL KABUPATEN BEKASI Nurhasanah, Putri; Achmad, Yudianto; Ainulyaqin, Muhammad Hamdan; Edy, Sarwo
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10487

Abstract

This research reveals a form of the effectiveness of the application of Law no. 13 of 2011 on handling the poor in an Islamic economic perspective at the Bekasi District Social Service seen from five indicators which include program understanding, right on target, on time, achieved goals, real changes. The findings of this study, among other things, revealed that the three indicators of effectiveness carried out by the Social Service of Bekasi Regency, namely understanding of the program, being on time, the real changes that have been explained in the discussion show that the application of Law No. 13 of 2011 in handling the poor in the Social Service of Bekasi Regency indicates the criteria "Effective". However, on the other two indicators of effectiveness, namely being right on target, achieving the objectives in the discussion, it shows that the application of Law No. 13 of 2011 to the handling of the poor at the Social Service Office of Bekasi Regency shows the criteria "Not Yet Effective". Furthermore, regarding the effectiveness of the implementation of Law no. 13 of 2011 on handling the poor in an Islamic economic perspective explains that showing the criteria of "Effective" is in accordance with an Islamic economic perspective.
Efektifitas Audit Internal Syariah di Perbankan Syariah Fatimah, Nurul; Hamdan Ainulyaqin, Muhammad
Jurnal Indonesia Sosial Teknologi Vol. 3 No. 11 (2022): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1135.52 KB) | DOI: 10.59141/jist.v3i11.530

Abstract

The main objective of this study is to determine the most effective factors that can play an important role in increasing the effectiveness of Islamic internal audit in the Islamic banking industry. This research is a qualitative method using scientific journal literature searches, and data collection was carried out using the Emerald online database. Sharia banking was established which has the aim of increasing economic activity in accordance with sharia principles, there is no usury, speculation, maysir, gharar and other activities that have been prohibited in sharia. Sharia internal audit is a way to maintain and ensure the integrity of Islamic financial institutions in implementing sharia principles. The existence of sharia internal audit for Islamic banking, provides assurance and independent accountability for stakeholders. the competence of the internal auditors is not enhanced, especially competencies related to the auditor's knowledge of muamalah sharia/fiqh or sharia audit which can be proven by holding a sharia-related certification. In carrying out their duties as an internal auditor, they must have competency qualifications to know and understand how the actual condition of sharia principles is so that they can identify if a violation occurs that is not in accordance with sharia principles both in transactions and operations.