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All Journal Jurnal Studi Manajemen dan Bisnis Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Balance : Jurnal Akuntansi dan Manajemen
Uswatun Hasanah
Universitas Jenderal Soedirman
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Evaluasi Kinerja Perbankan Dengan Perspektif Balanced Scorecard: Studi Pada Perbankan Syariah Di Wilayah Purwokerto - Mujayanah; Negina Kencono Putri; Uswatun Hasanah
Jurnal Studi Manajemen dan Bisnis Vol 1, No 2 (2014): Desember
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jsmb.v1i2.1532

Abstract

This study aimed to test whether Islamic bank in Purwokerto is able to achieve good performance when measured by the Balanced Score Card (BSC) approach is based on the perspective of financial, customer, internal business processes and learning and growth.Research using the survey method with purposive sampling of employees and customers with a proportional random sampling method at Bank BNI Syariah and BRI Syariah Purwokerto. Hypothesis testing is performed using the Mann Whitney test as a tool for comparison of two independent samples test for ordinal data.The results showed BNI Syariah and BRI Syariah Purwokerto were able to achieve excellent performance when measured by the BSC approach based financial perspective and the perspective of growth and learning. Meanwhile, the performance of which is measured by the achievement of the BSC approach based on the customer perspective and internal business process perspective at Bank BNI Syariah and BRI Syariah Purwokerto were able to achieve a good performance level.The implication of this study is that the performance of Bank BNI Syariah and BRI Syariah Purwokerto is good when measured with the BSC approach should be maintained so as to provide satisfactory services for bank customers and employees can improve their performance so that organizational goals can be achieved. In addition, Bank BNI Syariah and BRI Syariah Purwokerto in order to make service excellence as a work culture within the company so that the company's performance can be maintained and enhanced.
BAGAIMANA PANDANGAN ISLAM TERHADAP TRANSAKSI ARISAN?: SEBUAH STUDI LITERATUR Ghofar Taufik; Rohyana Nur Isnaeny; Uswatun Hasanah
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 2 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v5i2.29400

Abstract

Abstract This study aims to examine arisan transactions in Indonesia from an economic perspective in general and an Islamic economic perspective in particular. Along with the development of times and culture, so do human needs. Man has been given freedom of worship, but with limited freedom. A wide variety of practices and transactions are evolving today to meet needs. One example of a practice that is commonly found in the community is social gathering. This type of research is qualitative research with a literature study approach. Data were obtained from articles and journals from pre-existing research. The results showed that arisan when viewed from its acquisition, there are two forms of arisan, namely arisan goods and arisan money. Based on an economic perspective, social gatherings can be a means of saving, helping business sustainability, and can also be used as a business strategy. Meanwhile, from an accounting perspective, arisan is interpreted as an investment activity with the motive of avoiding inflation. Islamic economics views arisan as a transaction that can be punished mubah (permissible) as long as it does not contain elements that do not contradict the principle of muamalah. Keywords: Arisan, Islamic Economics, Muamalah
Peran Etika Profesi Akuntan dalam Mengurangi Risiko Greenwashing pada Laporan Keberlanjutan (ESG Reporting) di Indonesia Novi Tri Setyaningrum; Uswatun Hasanah
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.862

Abstract

Dalam era bisnis yang semakin menuntut transparansi, laporan keberlanjutan (Environmental, Social, and Governance/ESG) menjadi instrumen penting bagi perusahaan untuk menunjukkan komitmennya terhadap tanggung jawab sosial dan lingkungan. Namun, fenomena greenwashing, yakni penyajian informasi ESG yang menyesatkan atau dilebih-lebihkan dan telah menjadi tantangan serius yang mengancam kredibilitas laporan tersebut. Di sinilah peran strategis etika profesi akuntan diperlukan. Etika profesi tidak hanya menjadi pedoman moral, tetapi juga menjadi landasan dalam menegakkan integritas, objektivitas, dan profesionalisme dalam proses verifikasi dan pelaporan ESG. Artikel ini bertujuan untuk mengkaji kontribusi etika profesi akuntan dalam meminimalisir risiko greenwashing, khususnya dalam konteks Indonesia. Dengan menggunakan metode studi pustaka, artikel ini menyimpulkan bahwa penerapan prinsip-prinsip etika profesi akuntan dapat memperkuat kepercayaan publik terhadap laporan ESG dan mendorong praktik bisnis yang lebih berkelanjutan serta bertanggung jawab secara sosial.   In an era of business that increasingly demands transparency, sustainability reports (Environmental, Social, and Governance/ESG) have become an important instrument for companies to demonstrate their commitment to social and environmental responsibility. However, the phenomenon of greenwashing, namely the presentation of misleading or exaggerated ESG information, has become a serious challenge that threatens the credibility of the report. This is where the strategic role of professional ethics for accountants is needed. Professional ethics are not only a moral guideline, but also a foundation for upholding integrity, objectivity, and professionalism in the ESG verification and reporting process. This article explores how professional accounting ethics can mitigate greenwashing risks in ESG reporting, particularly within the Indonesian context. Using a literature study method, this article concludes that the application of the principles of professional ethics for accountants can strengthen public trust in ESG reports and encourage more sustainable and socially responsible business practices.
Co-Authors - Mujayanah Ghofar Taufik Negina Kencono Putri Novi Tri Setyaningrum Rohyana Nur Isnaeny