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Transparansi Keuangan Masjid di Era Digital: Mewujudkan Tata Kelola Amanah dan Bebas Fraud Suharsono, Riyanto Setiawan; Sudarmanto, Eko; Mahdi, Fadilla Muhammad; Mubarok, Ahmad Zaki; Ridwan, Mohammad
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 04 (2025): JIEI : Vol. 11, No. 04, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v11i04.17276

Abstract

Transparent and trustworthy financial management in mosques is a fundamental pillar for maintaining institutional integrity and preventing financial fraud. This article explores the importance of implementing mosque accounting practices that are accountable and aligned with good financial governance principles to enhance public and congregational trust. Using a descriptive-qualitative approach and literature review, the study identifies that many mosques still manage finances in a disorganized and non-transparent manner, with limited oversight. Such conditions increase the risk of fund misappropriation. To address this issue, the article proposes strategies such as adopting digital bookkeeping systems, providing basic accounting training for mosque administrators, and ensuring regular and publicly accessible financial reporting. The application of transparency, congregational participation, and periodic audits are key components in establishing a professional and trustworthy accounting system for mosques. The study concludes that structured financial governance, grounded in Islamic values, is an effective approach to preventing fraud and strengthening the financial accountability of mosque institutions.
Studi Bibliometrik tentang Pajak Hijau dan Dampaknya terhadap Perilaku Korporat serta Reformasi Kebijakan Judijanto, Loso; Arum, Mega; Denardo, Denardo; Nurhayadi, Willy; Mahdi, Fadilla Muhammad
Jurnal Ekonomi dan Kewirausahaan West Science Vol 3 No 03 (2025): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v3i03.2478

Abstract

Pajak hijau telah menjadi instrumen kebijakan fiskal yang semakin relevan dalam merespons krisis lingkungan global dan mendorong transisi menuju ekonomi berkelanjutan. Studi ini bertujuan untuk memetakan perkembangan literatur ilmiah terkait pajak hijau, dengan fokus pada dampaknya terhadap perilaku korporat dan arah reformasi kebijakan fiskal. Menggunakan metode bibliometrik berbasis data dari basis data Scopus (2000–2025), analisis dilakukan dengan bantuan perangkat lunak VOSviewer untuk mengidentifikasi tren kata kunci, jaringan kolaborasi penulis, serta kontribusi negara dalam bidang ini. Hasil penelitian menunjukkan bahwa topik seperti taxation, climate change, dan sustainable development merupakan pusat kepadatan literatur, sementara tema seperti green innovation dan carbon pricing mengalami peningkatan perhatian dalam beberapa tahun terakhir. Analisis co-authorship dan country collaboration mengungkap adanya fragmentasi geografis dalam produksi pengetahuan, dengan dominasi peneliti dari China, Amerika Serikat, dan Inggris. Studi ini menyimpulkan bahwa meskipun riset tentang pajak hijau berkembang pesat, integrasi lintas disiplin dan kolaborasi global masih perlu diperkuat. Temuan ini memberikan implikasi strategis bagi pembuat kebijakan dan akademisi, khususnya di negara berkembang seperti Indonesia, untuk merancang kebijakan pajak lingkungan yang responsif, berbasis bukti, dan inklusif terhadap pelaku usaha.
The Influence of Internal Control, Green Budgeting, and Employee Participation on Environmental Accountability in Green Property Companies in Indonesia Mahdi, Fadilla Muhammad; Hayati, Nur; Kristanto, Eri; Sudarmanto, Eko; Aulia, Triana Zuhrotun
West Science Social and Humanities Studies Vol. 3 No. 09 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i09.2278

Abstract

This study investigates the influence of internal control, green budgeting, and employee participation on environmental accountability in green property companies in Indonesia. Employing a quantitative research design, data were collected from 140 respondents using a 1–5 Likert scale questionnaire. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS 3). The results show that internal control has a significant positive effect on environmental accountability, demonstrating the role of strong monitoring and evaluation systems in enhancing compliance with sustainability practices. Green budgeting also exhibits a positive and significant impact, highlighting the importance of allocating financial resources toward environmentally friendly initiatives. Furthermore, employee participation significantly strengthens environmental accountability, reflecting the need for inclusive involvement in organizational decision-making related to sustainability. Overall, the findings emphasize that integrating robust governance mechanisms, environmentally oriented budgeting, and employee engagement can substantially improve environmental accountability in Indonesia’s green property sector. These results provide both theoretical contributions to sustainability research and practical recommendations for policymakers and business leaders seeking to align corporate practices with global environmental standards.
The Effect of Investment Portfolio on Investment Returns in Islamic Insurance Companies Aprilianto, Fitrian; Mahdi, Fadilla Muhammad
Iqtishodia: Jurnal Ekonomi Syariah Vol. 10 No. 2 (2025): September
Publisher : Universitas Al-Qolam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v10i2.1521

Abstract

The importance of investment portfolios in Islamic insurance companies is fundamental to obtaining optimal returns. A well-diversified portfolio can help companies manage their risks and optimize their returns. By opting for appropriate investment instruments, the company can enhance liquidity, stability, and asset growth, which in turn will provide greater benefits to insurance participants. This study focuses on investment portfolio variables, given the important role of investment in Islamic insurance companies. Therefore, this study aims to determine the effect of deposit variables, Islamic stocks, corporate sukuk, State Sharia Securities (SBSN), Islamic mutual funds, direct investment, and other investments on the investment returns of Islamic insurance companies. This study uses a quantitative research approach; it uses the type of data, which is secondary data obtained from the Financial Services Authority (OJK), starting from January 2014-December 2022. The method of analysis used in this research is multiple linear regression analysis. The results showed that the variable deposits, Sharia stocks, corporate sukuk, Sharia mutual funds, direct participation, and other investments had a significant effect, while the SBSN variable was not significant.