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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam AL QUDS : Jurnal Studi Alquran dan Hadis Jurnal Ilmiah Ekonomi Islam Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business At-Tawassuth: Jurnal Ekonomi Islam Journal of Economic, Management, Accounting and Technology (JEMATech) Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) AT-TURAS: Jurnal Studi Keislaman JURNAL MANAJEMEN BISNIS Jurnal Tabarru': Islamic Banking and Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah JURNAL LENTERA BISNIS Jurnal Proaksi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sains dan Teknologi Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Akuntansi dan Keuangan Aghniya: Jurnal Ekonomi Islam JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Inovasi Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Management of Zakat and Waqf Journal (MAZAWA)) Indonesian Journal of Islamic Economics and Business Jurnal Investasi Islam Kafa’ah: Journal of Gender Studies Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Business and Accounting Education Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Humantech : Jurnal Ilmiah Multidisiplin Indonesia INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Proceeding International Seminar of Islamic Studies Society: Jurnal Pengabdian Masyarakat Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal of Management and Business Filantropi: Jurnal Manajemen Zakat dan Wakaf Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Raushan Fikr Journal Research of Economics and Bussiness AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Indonesian Journal of Islamic Economics and Finance Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Publikasi Ilmu Manajemen Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Ekonomi Syariah Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) e-Jurnal Apresiasi Ekonomi JAKBS Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan GEMAH RIPAH: Jurnal Bisnis Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Lathaif: Literasi Tafsir, Hadis dan Filologi JAT (Journal of Accounting and Tax) Social Science Academic Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Research Student Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Islamic Economics and Finance Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Serat Acitya JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan Journal of Accounting Law Communication and Technology Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Bisnis, Ekonomi Syariah dan Pajak DIRASAH: Jurnal Kajian Islam TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Proceeding International Conference on Islamic Economics Community Services Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Joong-Ki AL-UJRAH: Jurnal Ekonomi Islam Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi International Journal of Islamic Business Management Academia Open Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) BORJUIS (JURNAL OF ECONOMY) Share
Yenni Samri Juliati Nasution
Universitas Islam Negeri Sumatera Utara
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Implementation of Environmental Accounting in a Halal Manufacturing Company: Implementasi Akuntansi Lingkungan di Perusahaan Manufaktur Halal Sunni Syahputra; Yenni Samri Juliati Nasution; Hendra Harmain
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11572

Abstract

General Background: The halal industry is expanding globally, driven by increasing awareness of ethical, hygienic, and spiritually aligned production standards. Specific Background: In Indonesia, as a key player in the halal economy, the integration of Islamic values into business practices is emphasized, including environmental accountability. Knowledge Gap: However, practical implementation of sharia-based environmental accounting remains limited, especially in halal manufacturing sectors. Aims: This study investigates the application of environmental accounting at PT Kimia Farma in the Medan Industrial Area, focusing on the integration of maqashid sharia principles. Results: Findings show that while the company implements environmental initiatives—such as waste treatment, energy efficiency, and CSR—it lacks a formal environmental accounting framework grounded in Islamic accountability. Novelty: Using stakeholder theory and Islamic accountability theory, the research presents empirical insights into the gap between normative values and structured sharia reporting, highlighting both institutional strengths (halal certification, managerial commitment) and constraints (lack of technical guidance, limited human resource capacity). Implications: The study underscores the urgency of developing sharia-compliant environmental reporting models to strengthen ethical governance in halal industries, offering strategic insights for policymakers, regulators, and halal enterprises seeking sustainability through faith-based accountability.Highlight : The study explores environmental accounting implementation in the halal industry using a case study of PT Kimia Farma. Findings show the absence of a structured sharia-based reporting system despite internal Islamic values. Key barriers include lack of technical guidelines and limited literacy in maqashid shariah among staff. Keywords : Environmental Accounting, Halal Industry, Maqashid Shariah, Islamic Accountability, PT Kimia Farma
Implementation of PSAK 112 Improves Productive Waqf Management: Penerapan PSAK 112 Meningkatkan Pengelolaan Wakaf Produktif Mhd. Farhan Mukti; Yenni Samri Juliati Nasution; Tuti Anggraini
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11601

Abstract

General Background: Waqf, a cornerstone of Islamic social finance, holds immense economic potential yet remains underutilized in many urban settings. Specific Background: In Medan City, the low realization of waqf collection and asset utilization highlights a lack of transparency and accountability in waqf management. Knowledge Gap: While PSAK 112 was introduced to improve waqf financial reporting, few quantitative studies have examined its practical impact, particularly in large metropolitan areas. Aim: This study investigates the effect of PSAK 112 implementation on the development of productive waqf in Medan. Results: Using a quantitative approach and linear regression on data from 30 nazhir institutions, the results show a significant positive relationship (t = 9.792, p < 0.000; R² = 0.904) between PSAK 112 implementation and productive waqf growth. Novelty: Unlike previous research focused on theoretical frameworks or regional case studies, this study provides empirical evidence from a major city with complex waqf dynamics. Implications: These findings underscore the critical role of standardized financial reporting in enhancing nazhir accountability, increasing public trust, and optimizing waqf assets. The study offers strategic recommendations for regulators and waqf authorities to support broader adoption of PSAK 112 for national waqf development.Highlight : PSAK 112 significantly boosts the development of productive waqf in Medan, explaining 90.4% of its growth variation. Transparent financial reporting enhances stakeholder trust and strengthens nazhir accountability. Implementation of PSAK 112 supports Islamic accounting theory and improves waqf governance effectiveness. Keywords : PSAK 112, Productive Waqf, Waqf Accounting, Nazir Accountability, Financial Transparency
Co-Authors Ade Khadijatul Z. Hrp Adelia Marhamah Adinda Natasya Aditya Gede Pratama Afifah Lania Sihotang agusani, widya Agustina Nurul Fajriah Ahkamil Hakim Ahmad Fuadi Tanjung Ahmad Husein Ahmad Suwandi Ahmad Syakir Ahmed, Zakaria Aida Malan Sari Alfadri, Ferri Alfina Rahma Wani Ali Amzah Alya Aurelia Alya Sahbrina Amani Raudathul Jannah Aminah Harahap Amini, Salisa Andri Soemitra Andriana Alnazhira Chandra Anggi Alia Ashari Hsb Anggi Mayasari Lubis Anisa Dwi Kiswati Annio Indah Lestari Annisa Zahara Aqwa Naser Daulay Ardiansyah Ardiansyah Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arpidah Ayu Syafitri Asmuni Asmuni Ayu Annisa Fikra Ayu S, Hanifa Ayu Wulandari S. Tanjung Azhar, Iqlima Azhari Akmal Tarigan Azka Rayyani Azlina Azmi Siahaan Bagas Aulia Balqis Anisa Janati Bambang Sugiharto Bunga Dwi Fani Ritonga Chairina Chairina Cindy Purnama Asry Nasution Cita Suci Pratiwi Sinaga Cita Suci Pratiwi Sinaga Cyntia Amelia Siregar Dea Frinal Saputri Debana Maharani, Anggun Delyana Devi Herawati Devi Natalia Dewi Sundari Dharma, Budi Dhea Amelia Dhea Nita Syafina Rambe Dinda Adelia Dinda Dewi Anggriyani Silitonga Dini Ariani Dini Yunila Tanjung Edi Faisal Harahap Edji, Syahdani Nazwa Elvira Yanti Ahmad Ersa Trinanda Fadhil Muhammad Fadhillah Insani Fahri Fahrozi Fairuz Azzahra Irsyad Farhan Abdillah Panjaitan Fatimah Zahara Febi Alicia Februari, Budi Ferry Dermawan Fina Mulyana Fitri Rorizki Fitri Windari Fredly Fadhila Gilang Alif Muhammad Halimatussakdiyah Halimatussakdiyah Hanifah Restu Putri Hanifah Restu Putri Harahap, Darwis Harahap, Nurmala Sari Hendra Harmain Hendra Harmain Hendra Hermain Heri Firmansyah Heriyati Chrisna Hesty Ananta Yunus Hidayah Nabila Asnur Inayatul Widad Nasution1 Indah Mayang Sari Indah Nurfi Indah Wahyuni Indah Wahyuni Indra Prawira Indra Sari Indri Apriani Isna Wulandari Sembiring Isnaini Harahap Isrul Saleh Siregar Jannah, Nurul Juliana Nasution Kamilah, K Kamilah, K. Khairiah Nasution Khairul Faiz Batubara Khairul Faiz Batubara Khairunisa Hanum Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty Lailan Syafina Laylan Syafina Lidya Lidya Lubis, Nasrul Kahfi Lukman Hakim Siregar Luthfiah Al Asbin Ulyani M Daffa Raihan Buulolo M Nabil Putra Hendratmo M Ridho Alfikri Maharani Zaida Mahyudin Malahayati Malahayati Marliyah Marliyah Maryam Batubara Masridha Masridha Maulida Rahma Mawaddah Irham Mhd Faisal Anwar Afandi Rambe Mhd. Farhan Mukti Muhammad Adriansyah Muhammad Alvin Yuzakhri Muhammad Andi Prayogi Muhammad Danil Aritonga Muhammad Dzaki Abdillah Muhammad Fikri Almajid Munthe Muhammad Hafiz Muhammad Ja'far Muhammad Kholid Adfi Muhammad Lathief Ilhamy Nasution Muhammad Mukrom Tanjung Muhammad Salman Muhammad Syabudi Muhammad Syahbudi Muhammad Syahbudi Muhammad Wildan Firdaus Mukhazza Albitha Alsha Mutiara Octavia Nabila Aulia Putri Hrp Nadya Ervina Naila Aulia Putri Nanda Kurniawan Lubis Nanda Kurniawan Lubis Nasir Ahmad Khan Saragih Nasrul Kahfi Lubis Nasution, Annio Indah Lestari Nasution, Auliya Shalha Nathasyah Putri Maharanni Nazwa Syahira Nida Nurhayani Pohan Nur Adilla Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI Nur Amalia Nur Fadhilah Ahmad Hasibuan Nur Hayati Lubis Nur Rahmi Zuhra Nurainun Putri Nurfuadi, Wika Nurhayati Nurhayati Nurhayati Nurjannah Harum Wibowo Nurlaila Nursantri Yanti Nursapa Indah Damanik Nurul Aulia Dewi Nurul Inayah Nurul Inayah Nurul Isnaini Putri Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Perjuangan Siregar Pira Azara Popi Adiyes Putra Putri Ardyanti, Cici Putri Faradilla Putri Nazli Putri Wulandini Sagala Rahmah, Nuzulliah Rahman Asro Bil’ibad Rahmat Daim Harahap Rahmi Syahriza Rahmi Syahriza Rahmi Syahriza Reza Febrian Rifqiyati Putri Rina Halizah Nasution Rina Halizah Nasution Rini Sinamo Rispan Rispan Riza Rasyid Al-Aufa Siagian Rizka Nasution Rizka Nasution Rizki, Rizki Yuliana Rizky Rmadhan Saragih Sabilla Cahya Kinanti Sabrina Sarda Nasution Sakina, Shania Saparuddin Saparuddin Saparuddin Siregar Saragih, Muhammad Darul Aswad Sarah Fitria Harahap Siagian, Salsabilla Silmi Mursidah Siti Diana Nst Siti Nurojiyah Solahuddin Aritonang Sony Rauda Sri Novita Hasibuan SRI RAHAYU Sri Rahayu Sri Sudiarti Sudirman Suparmin Sugianto Sugianto Sunni Syahputra Susi Kinanti Sutiyawati Syafrizal, Rodi Syahinda, T. Razita Syahrul Tanjung Syifa Alhusna Tambunan, Khairina Tetty Handayani Siregar Tia Aulia Lubis Tia Yosiska Titir Nauli Siagian Tiwi Bastari Batubara Triya Harti Sholihat Tuti Anggraini Uci Kirani Rambe Ummu Ufaizah Purba Venny Fraya Hartin Nst Wahyu Syarvina Waizul Qarni Waizul Qarni Wasih Latuh Rahmi Widya Ayu Utami Lubis Widya Dwi Syahprya Widya Yunisa Wildah Khoiriah Siregar Wirawan, Arya Wisnu Hadi Yana Suhaina Yenni Samri Juliati Nasution Yolanda Sambas Yunus Amir Husein Yusrizal Yusrizal Zahida Naila Zahra Amalia Khairani Zainul Fuad Zen, M. Afif Shahputra Zuhrinal M. Nawawi