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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 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 JURNAL MANAJEMEN BISNIS Jurnal Tabarru': Islamic Banking and Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam JURNAL LENTERA BISNIS Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Jurnal Sains dan Teknologi Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) 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) Management of Zakat and Waqf Journal (MAZAWA)) Indonesian Journal of Islamic Economics and Business Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Kafa’ah: Journal of Gender Studies 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 Journal of Management and Business Filantropi: Jurnal Manajemen Zakat dan Wakaf Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Akuntansi dan Keuangan Journal Research of Economics and Bussiness AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Publikasi Ilmu Manajemen 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 Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) JAKBS Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan GEMAH RIPAH: Jurnal Bisnis Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Ekonomi dan Bisnis Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Research Student 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 Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Bisnis, Ekonomi Syariah dan Pajak DIRASAH: Jurnal Kajian Islam TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi E-Jurnal Akuntansi
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Factors Affecting Purchasing Decisions on Wardah Cosmetics : (Case Study: People in Medan City) Edji, Syahdani Nazwa; Yenni Samri Juliati Nasution; Khairina Tambunan
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2745

Abstract

This study aims to determine and analyze the factors that influence purchasing decisions on wardah cosmetics among the people of Medan city. This research uses a quantitative approach. The data used in this study are primary data obtained from questionnaires. The sample of this study was the people of the city of Medan, totaling 100 respondents. The analysis technique uses multiple linear regression analysis. The results of the study partially show that influencing factors such as taste, income, price, lifestyle, and halal labeling have a positive and significant effect on purchasing decisions. The results of the study simultaneously show that influencing factors such as taste, income, price, lifestyle, and halal labeling have a positive and significant effect on purchasing decisions.
Analysis of the Application of Environmental Accounting to Realize Sustainable Development Goals from an Islamic Perspective Ahmed, Zakaria; Yenni Samri Juliati Nasution; Nurlaila
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2772

Abstract

This research aims to analyze the implementation of environmental accounting in the management of Swiss gomara tourism in Simonis Village and its relation to the achievement of sustainable development goals (SDGs) from an Islamic perspective. Unenvironmentally friendly tourism activities such as waste accumulation will threaten the sustainability of ecosystems. This study uses a qualitative approach through observation, interviews, and documentation. The results of this study indicate that environmental accounting has been applied, but not optimally in its management. The management has not fully realized the importance of SDGs in tourism operations. The integration of Islamic principles such as Muhafazzah 'ala al-biah and khalifah fil ardh is considered to strengthen the management of tourism. This implementation is expected to encourage the achievement of the SDGs, particularly SDG 6 (Clean Water and Sanitation) and 15 (Life on Land). Through the synergy of managers, communities, and the government, sustainable and environmentally friendly tourism can be created.
Green Accounting as Part of PT Halindo Berjaya Mandiri's Corporate Social Responsibility In Mitigating Environmental Risks Harahap, Nurmala Sari; Yenni Samri Juliati Nasution; Hendra Hermain
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2808

Abstract

This study aims to examine in depth how the implementation of green accounting is carried out as a form of corporate social responsibility in order to reduce environmental risks at PT Halindo Berjaya Mandiri, a company engaged in the fisheries sector and previously experienced a decline in reputation due to allegations of environmental pollution. This study uses a qualitative approach with an in-depth interview method conducted with management, accounting staff, and officers who handle the company's waste management. The findings of this study indicate that the company has begun implementing the concept of green accounting, especially in the form of recording costs related to waste management and the construction of wastewater treatment plants (IPAL). However, the implementation is still limited to simple recording and has not been supported by a structured and separate recording system in detail. Nevertheless, this initial step is considered to have had a positive impact, especially in reducing the potential for environmental pollution and increasing the company's internal awareness of the importance of maintaining environmental sustainability.
Implementation of the Financial Accounting Standards Statement 101 and Digitalization in the Financial Management of Al Ikhlas Mosque, Siantar District Wirawan, Arya; Yenni Samri Juliati Nasution; Laylan Syafina
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2839

Abstract

This research aims to evaluate the effectiveness of the implementation of Statement of Financial Accounting Standards (PSAK) 101 and digitalization in the financial management of Al-Ikhlas Mosque in Siantar District. Accountable and transparent financial management is key to maintaining the trust of congregation members and supporting the mosque's operations sustainably. By using a descriptive qualitative approach and case study, data was collected through interviews, observations, and documentation. The results of the study indicate that the mosque management has not fully implemented PSAK 101 and is still using a simple manual recording system. Several key components in Islamic financial reports, such as the statement of financial position, cash flow, as well as the use of zakat and charity funds, have not been prepared. The level of digitization is still low due to limited technology literacy and human resources. Nevertheless, there is a commitment from the management to improve accountability through the openness of financial reports to the congregation. This research concludes that the implementation of PSAK 101 and digitization can significantly enhance the quality of financial governance in mosques. Therefore, training in Islamic accounting and the adoption of simple technologies are recommended as initial steps towards modern, accountable, and Sharia-compliant financial management.
Co-Authors Ade Khadijatul Z. Hrp Adelia Marhamah Adinda Natasya Afifah Lania Sihotang agusani, widya Agustina Nurul Fajriah Ahmad Fuadi Tanjung Ahmad Husein Ahmad Suwandi Ahmad Syakir Ahmed, Zakaria Aida Malan Sari Alfadri, Ferri Alfina Rahma Wani Ali Amzah Amani Raudathul Jannah Aminah Harahap Andriana Alnazhira Chandra Anggi Mayasari Lubis Anisa Dwi Kiswati Annio Indah Lestari Annisa Zahara Ardiansyah Ardiansyah Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arpidah Ayu Syafitri Asmuni Asmuni Asmuni Asmuni Ayu Annisa Fikra Ayu Wulandari S. Tanjung Azhar, Iqlima Azhari Akmal Tarigan Azka Rayyani 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 Devi Natalia Dewi Sundari Dharma, Budi Dhea Amelia Dhea Nita Syafina Rambe Dinda Adelia Dini Ariani Dini Yunila Tanjung Edi Faisal Harahap Edji, Syahdani Nazwa Elvira Yanti Ahmad Fadhil Muhammad Fadhillah Insani Fahri Fahrozi Fairuz Azzahra Irsyad Ferry Dermawan Fitri Rorizki Fitri Windari Gilang Alif Muhammad Halimatussakdiyah Halimatussakdiyah Hanifah Restu Putri Harahap, Darwis Harahap, Nurmala Sari Hendra Harmain Hendra Harmain Hendra Hermain Heri Firmansyah Heriyati Chrisna Hidayah Nabila Asnur Inayatul Widad Nasution1 Indah Mayang Sari Indah Wahyuni Indah Wahyuni Indri Apriani Iqlima Azhar Isna Wulandari Sembiring Isnaini Harahap Isrul Saleh Siregar Jannah, Nurul Juliana Nasution Khairul Faiz Batubara Khairunisa Hanum Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty Laylan Syafina Lidya Lidya Lukman Hakim Siregar Maharani Zaida Malahayati Malahayati Marliyah Marliyah Maryam Batubara Masridha Masridha Mawaddah Irham Mhd Faisal Anwar Afandi Rambe Muhammad Adriansyah Muhammad Alvin Yuzakhri Muhammad Andi Prayogi Muhammad Danil Aritonga Muhammad Dzaki Abdillah Muhammad Ja'far Muhammad Kholid Adfi Muhammad Lathief Ilhamy Nasution Muhammad Mukrom Tanjung Muhammad Salman Muhammad Syahbudi Muhammad Wildan Firdaus Mutiara Octavia Nadya Ervina Naila Aulia Putri Nanda Kurniawan Lubis Nasir Ahmad Khan Saragih Nasrul Kahfi Lubis Nasution, Annio Indah Lestari Nur Adilla NUR AHMADI BI RAHMANI Nur Amalia Nur Hayati Lubis Nurainun Putri Nurfuadi, Wika Nurjannah Harum Wibowo Nurlaila Nursantri Yanti Nurul Inayah Nurul Isnaini Putri Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Perjuangan Siregar Popi Adiyes Putra Putri Ardyanti, Cici Putri Faradilla Putri Nazli Rahmah, Nuzulliah Rahman Asro Bil’ibad Rahmat Daim Harahap Rahmi Syahriza Rahmi Syahriza Reza Febrian Rifqiyati Putri Rina Halizah Nasution Rina Halizah Nasution Rispan Rispan Riza Rasyid Al-Aufa Siagian Rizka Nasution Rizka Nasution Rizki, Rizki Yuliana Sabilla Cahya Kinanti Sakina, Shania Saparuddin Saparuddin Siregar Sarah Fitria Harahap Siagian, Salsabilla Silmi Mursidah Siti Nurojiyah Sitia Hotmin Harahap SRI RAHAYU Sri Rahayu Sri Sudiarti Sudirman Suparmin Sugianto Sugianto Susi Kinanti Syafrizal, Rodi Syifa Alhusna Tambunan, Khairina Tia Aulia Lubis Tia Yosiska Tiwi Bastari Batubara Venny Fraya Hartin Nst Wahyu Syarvina Wasih Latuh Rahmi Widya Dwi Syahprya Wirawan, Arya Wisnu Hadi Yana Suhaina Yenni Samri Juliati Nasution Yolanda Sambas Zahida Naila Zainul Fuad Zen, M. Afif Shahputra