Claim Missing Document
Check
Articles

Found 33 Documents
Search

Love, Compassion, and Sustainability Accounting: An Islamic Values-Based Framework for Ethical and Spiritual Sustainability Reporting Ika Agustina; Elvira Sitna Hajar; Tetty Nur Intan Rifia; Azizatul Munawaroh; Rindu Ferdina Lestari; Rahmat Irawan
Social Science Academic Vol. 4 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.10551

Abstract

This study proposes a conceptual framework for sustainability accounting grounded in Islamic values of love and compassion (mawaddah and rahmah). Employing a qualitative library research methodology, the study synthesizes classical Islamic sources—the Quran, Hadith, and juristic principles—alongside contemporary sustainability literature encompassing GRI standards and ESG frameworks. The analysis identifies five foundational elements of an Islamic sustainability accounting framework: (1) accountability toward all of creation (rahmah); (2) balance across economic, social, and environmental dimensions (tawazun); (3) intergenerational compassion (maslahah and amanah); (4) transparency as an expression of love and honesty (sidq); and (5) ethical consumption and production (qana'ah and itqan). The proposed framework is not merely normative but offers actionable sustainability reporting indicators applicable across diverse organizational contexts. This study contributes an epistemological dimension to Islamic accounting theory by integrating spiritual and ethical values into sustainability reporting practice, thereby enriching the broader discourse on accountable, inclusive, and equitable sustainable development.
Dinamika Komparatif Return Saham Lq45 Pada Masa Kepemimpinan Presiden Donald Trump 2017-2020 Dan Presiden Joe Biden 2021-2024 Prasetyo Prabowo; Azizatul Munawaroh
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12796

Abstract

Perbedaan kebijakan ekonomi pada masa pemerintahan Donald Trump (2017–2020) dan Joe Biden (2021–2024) diperkirakan memengaruhi sentimen investor serta dinamika return saham di pasar modal Indonesia. Penelitian ini bertujuan untuk menganalisis perbedaan return saham perusahaan yang tergabung dalam Indeks LQ45 pada kedua periode tersebut. Penelitian menggunakan pendekatan kuantitatif dengan desain komparatif. Data yang digunakan merupakan data sekunder berupa return saham bulanan perusahaan yang konsisten tercatat dalam Indeks LQ45 selama periode 2017–2024. Analisis dilakukan melalui uji normalitas, kemudian dilanjutkan dengan Mann–Whitney U test karena data tidak memenuhi asumsi normalitas. Hasil pengujian menunjukkan nilai Asymp. Sig. (2-tailed) sebesar 0,291 (p>0,05), sehingga tidak terdapat perbedaan return saham LQ45 yang signifikan antara masa pemerintahan Donald Trump dan Joe Biden. Statistik deskriptif menunjukkan mean rank return saham pada periode Donald Trump lebih tinggi dibandingkan periode Joe Biden, namun selisih tersebut tidak signifikan secara statistik. Temuan ini menunjukkan bahwa perubahan kepemimpinan Presiden Amerika Serikat belum memberikan dampak yang berbeda terhadap return saham LQ45. Return saham lebih dipengaruhi oleh interaksi berbagai faktor, seperti kondisi makroekonomi, kebijakan moneter, fundamental perusahaan, serta sentimen pasar yang berkembang selama periode pengamatan. Penelitian ini memperkuat teori efisiensi pasar yang menyatakan bahwa informasi publik telah tercermin secara cepat dalam harga saham sehingga perubahan politik global tidak selalu menimbulkan perubahan return yang signifikan.
Pengaruh Pelatihan dan Motivasi Kerja terhadap Kinerja Karyawan pada PT Cita Cendera Mata Omiyage Grup F&B Muhammad Aditya Darmawan; Azizatul Munawaroh
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7286

Abstract

This study aims to determine the effect of training and work motivation on employee performance at PT. Cita Cendera Mata (Omiyage Group F&B). The background of this research is based on the declining Key Performance Indicator (KPI) scores of employees over the past three years, indicating problems in the areas of training and motivation. This research uses a quantitative method with an associative approach. The sample consisted of 60 respondents from a total population of 150 employees, selected using the Slovin formula. Data collection was carried out through questionnaires, and data analysis was conducted using SPSS version 30, including validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results show that training and work motivation have a positive and significant effect on employee performance, both partially and simultaneously. Therefore, training and work motivation are important factors in improving employee performance at PT. Cita Cendera Mata