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All Journal Value: Jurnal Manajemen dan Akuntansi Performance : Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi Politala Tangible Journal Perspektif Akuntansi Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Al-Buhuts (e-journal) Bukhori: Kajian Ekonomi dan Keuangan Islam Journal of Management, Economic, and Accounting International Journal of Economics and Development
Linda Arisanty Razak
Universitas Muhammadiyah Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

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Skepticism as a Mediating Mechanism in the Relationship between Sustainability Literacy and Students' Green Consumption Behavior Muhammad Shidiq Al Mutawakkil; Muhammad Taufik; Nurbiah; Linda Arisanty Razak; Ismail Badollahi
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1718

Abstract

This study examines the influence of sustainability literacy on green consumption behavior among university students and tests the mediating role of green skepticism. Using a quantitative explanatory approach with a cross-sectional survey of 100 active students at Indonesian universities, data were analyzed via PLS-SEM (SmartPLS). Outer model evaluation confirmed convergent validity (factor loading ≥ 0.651; AVE > 0.59) and construct reliability (CR > 0.94; CA > 0.93). Inner model results demonstrate: sustainability literacy positively and significantly affects green consumption behavior (β = 0.484; t = 5.480; p < 0.001) and green skepticism (β = 0.648; t = 8.150; p < 0.001); green skepticism positively and significantly affects green consumption behavior (β = 0.386; t = 4.120; p < 0.001); and green skepticism partially mediates the relationship (β indirect = 0.250; 95% CI = [0.146; 0.352]). R² = 0.625 indicates substantial predictive power. Findings confirm that knowledge-based green skepticism functions as a catalyst for selective green consumption, not a barrier.
Analisis Kebijakan Dividen Perusahaan Manufaktur Di Indonesia : Berdasarkan Penerapan Signaling Theory Salsabila Arianto; Nur Ikhlasul Amal; Muh. Rizaldi; Linda Arisanty Razak; Amril Amril
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.675

Abstract

This study aims to examine the application of signaling theory to the dividend policy of manufacturing companies in Indonesia, analyze the role of dividend policy as a signal regarding the company's performance prospects, and identify factors that strengthen the effectiveness of this dividend signal. The research method used is a Systematic Literature Review (SLR) by examining relevant empirical articles published in the 2020–2025 period, obtained from reputable academic databases. The results of the study indicate that dividend policy in manufacturing companies in Indonesia generally functions as a positive signal regarding the company's performance prospects, especially when supported by high profitability, large company size, efficient asset utilization, and consistent dividend payments. However, the effectiveness of dividend signals is contextual and can weaken companies with high levels of leverage and free cash flow. Overall, the findings of this study confirm that dividend policy plays a role not only as a profit distribution mechanism but also as a strategic tool in reducing information asymmetry and increasing investor confidence in the long-term prospects of manufacturing companies in Indonesia.
Mosque-Based CSR Mapping in Makassar: An Analysis of Distribution, Maqasid Sharia, and Economic Empowerment Potential Ridwan; Sakia Putri Samsul; Nur Ikhlasul Amal; Linda Arisanty Razak; Ismail Badollahi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3643

Abstract

Corporate Social Responsibility (CSR) has evolved into a strategic instrument that goes beyond mere corporate regulatory compliance, serving instead as a vehicle for sustainable community empowerment. It positions Sharia values, maqashid Sharia (the objectives of Sharia), and social justice as the fundamental pillars for the implementation of corporate social programs. This study is a descriptive-exploratory research aimed at understanding how Social and Environmental Responsibility (TJSL) and Corporate Social Responsibility (CSR) programs were distributed through mosques in Makassar City from 2016 to 2026. Data were gathered by examining secondary documents, such as corporate sustainability reports, TJSL reports from state-owned and regionally-owned enterprises (BUMN and BUMD), annual reports, government publications, media reports, and other relevant supporting documents. The findings indicate that mosque-based CSR implementation in Makassar City remains dominated by a charitable (worship-oriented) approach focusing on physical infrastructure and socio-religious activities, while empowerment programs aimed at strengthening the community's economy are notably absent. Therefore, the CSR model implemented in mosques needs to shift toward a sustainable economic empowerment approach that benefits the community; the mosque's function should not be rigidly confined to the realm of worship but should instead evolve into a new model of people-centered economics that champions the community's interests.
Green Accounting and Earnings Persistence: Evidence from Mining Companies Listed on the Indonesia Stock Exchange (2021–2025) M. Shidiq Al Mutawakkil; Muchriana Muchran; Linda Arisanty Razak
International Journal of Economics and Development Vol. 2 No. 2 (2026): December 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

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

Abstract

The increasing demand for corporate sustainability and stricter environmental regulations have encouraged mining companies to adopt green accounting practices. However, empirical evidence regarding whether environmental disclosure improves earnings persistence, as an important dimension of earnings quality, remains limited, particularly in Indonesia's mining sector. This study aims to examine the effect of green accounting on earnings persistence in mining companies listed on the Indonesia Stock Exchange during the 2021 to 2025 period. The study employs a quantitative explanatory approach using balanced panel data from 18 mining companies selected through purposive sampling, resulting in 90 firm-year observations. Green accounting is measured using an Environmental Disclosure Index based on the Global Reporting Initiative (GRI) Standards, while earnings persistence is estimated using an autoregressive earnings model. Panel data regression is applied, with the Fixed Effects Model selected based on the Chow and Hausman tests. The results indicate that green accounting has a positive and statistically significant effect on earnings persistence (β = 0.3847; p < 0.01). In addition, firm size and profitability positively influence earnings persistence, whereas leverage has a significant negative effect. The model explains 63.47% of the within-company variation in earnings persistence, indicating strong explanatory power. These findings suggest that comprehensive environmental disclosure contributes to more stable and sustainable earnings by strengthening the credibility of financial reporting. The study supports legitimacy and signaling theories and provides practical implications for corporate managers to strengthen environmental reporting practices, for investors to incorporate sustainability information into investment decisions, and for regulators to enhance sustainability reporting standards in Indonesia.
MENGUNGKAP PRAKTIK AKUNTABILITAS PENGELOLAAN DANA BOS BERBASIS NILAI AMANAH DAN TRANSPARANSI: STUDI KUALITATIF PADA MADRASAH DI KABUPATEN GOWA Nur Biah; Muchriana Muchran; Linda Arisanty Razak
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 2 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i2.5462

Abstract

Penelitian ini bertujuan mengungkap praktik akuntabilitas pengelolaan Dana Bantuan Operasional Sekolah (BOS) berbasis nilai amanah dan transparansi pada madrasah di Kabupaten Gowa. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus untuk memperoleh pemahaman mendalam mengenai proses perencanaan, pelaksanaan, pengawasan, dan pertanggungjawaban Dana BOS, baik dari aspek administratif maupun moral dan religius. Informan penelitian terdiri atas 2 kepala madrasah, 4 bendahara BOS, 4 guru, dan 2 komite madrasah yang dipilih secara purposive. Data dikumpulkan melalui observasi, wawancara mendalam, dan dokumentasi berupa RKAM, laporan pertanggungjawaban, buku kas, bukti transaksi, serta dokumen pendukung lainnya. Analisis data dilakukan menggunakan model Miles, Huberman, dan Saldaña melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan, dengan keabsahan data diuji melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa akuntabilitas pengelolaan Dana BOS tidak hanya bergantung pada kepatuhan terhadap regulasi, tetapi juga diperkuat oleh internalisasi nilai amanah dan transparansi. Nilai amanah menjadi landasan moral dan spiritual dalam mendorong pengelola untuk bertindak jujur, bertanggung jawab, dan menggunakan dana sesuai peruntukannya, sedangkan transparansi diwujudkan melalui keterbukaan informasi mengenai perencanaan, realisasi, dan pelaporan penggunaan Dana BOS kepada pemangku kepentingan. Sinergi kedua nilai tersebut berperan dalam mencegah penyimpangan, memperkuat kepercayaan publik, serta mendukung terwujudnya tata kelola keuangan madrasah yang baik dan berlandaskan etika keislaman.
Co-Authors Agustina _ Amril Amril Andi Rustam Asriani Hasan Badollahi, Ismail M. Shidiq Al Mutawakkil Muchriana Muchran Muh. Rizaldi Muhammad Shidiq Al Mutawakkil Muhammad Taufik Ningsih Andrini Nur Azizah Nur Biah Nur Ikhlasul Amal Nur'Izzah Amaliah Yusuf Nurbiah Nurul fauziah Qalbi Istiqamah Ramly, Ramly Ridwan Risna Sitti L Riswan Riswan Riswan Riswan Sakia Putri Samsul Salsabila Arianto Salwa Khaerunniza Sitti Sulaeha Syarthini Indrayani Wa Ode Rayyani wahyuni Waode Nur Suhailah