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All Journal Diponegoro Journal of Accounting AJAD : Jurnal Pengabdian kepada Masyarakat PENG: Jurnal Ekonomi dan Manajemen
Septi Widiawati
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Humanities Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PERUSAHAAN - PERUSAHAAN YANG TERDAPAT PADA DAFTAR EFEK SYARIAH TAHUN 2009-2011 Septi Widiawati; Surya Raharja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.405 KB)

Abstract

The study aims to analyze the factors that may influence the companies that performed among List of Sharia Securities (Daftar Efek Syariah - DES) for years 2009-2011 to provide Islamic social reporting disclosure. DES are collection of securities that are not contradict with Islamic principles and have been approved by Bapepam-LK. DES are guide for Islamic mutual fund to put their funds and for Muslim investor to invest in Islamic securities. The factors are company’s characteristic that consists of firm size, profitability, industry type and classification of banks. In accordance to ISR index was knew how great the role of the company in conducting islamic social disclosure. The annual reports as data which can be obtained in Indonesian Stock Exchange and hypothesis testing using multiple liniear regression. The result of study examined that all factors have a significant to ISR disclosure.
Development of Waqf from an Islamic Perspective through the Land Professional Society of Malaysia in an Effort to Increase Waqf Literacy Abdullah, Putri Allana; Omar, Ismail Bin; Abdullah, Iqbal Alan; Utami, Pertiwi; Zuhriyah, Nur Azizah; Monalysa, Lita; Basrowi; Satriawan, Dedi; Widiawati, Septi
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2024): AUGUST 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i2.353

Abstract

Partners for this International Community Service activity are the Malaysian Land Professional Association (PERTAMA) community and also lecturers from various universities in Malaysia and Indonesia. The partners' problems are: 1) Community waqf literacy still needs to be improved, 2) Community participation in waqf still needs to improve, 3) The use of social media to disseminate information about waqf development still needs to be improved, and 4) Cooperation between institutions related to efforts to increase waqf literacy still needs to be improved. Based on these three problems, the solutions included: 1) Efforts to increase waqf literacy through discussions on waqf development, 2) Carrying out seminars on increasing community participation, especially in this activity, namely community members and lecturers, 3) Promote social media to disseminate waqf information and increase waqf literacy, and 4) Collaborating with PERTAMA to convey the waqf literacy message. A qualitative approach was used for data collection using the discussion group forum method. After the implementation of the activities, several changes occurred as follows: 1) The participants know the importance of developing waqf and the law regarding waqf, 2) The participants know about various training programs for waqf development, 3) Participants can understand how to use multiple social media to support increasing waqf literacy, and 4) Establishing collaboration/partnerships with PERTAMA communities to support the Zakat literacy program. This international community service activity successfully supported efforts to increase waqf literacy for academics from various universities and PERTAMA members in Malaysia.
Akuntansi Keberlanjutan di Indonesia: Tantangan Implementasi dan Perspektif Teori Akuntansi Ryan Axel Onesta; Salsabila Rosmayanti Putri; Nadiva Naillah; Septi Widiawati; Azzahra Putri Apriliani
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/phmhps40

Abstract

Penelitian ini bertujuan untuk mengkaji peran akuntansi dalam mendorong keberlanjutan perusahaan. Fokus utama penelitian ini adalah pada akuntansi lingkungan, yang merupakan suatu sistem informasi akuntansi yang dirancang untuk mengukur dan melaporkan dampak lingkungan dari aktivitas bisnis. Melalui studi literatur, penelitian ini mengidentifikasi berbagai manfaat penerapan akuntansi lingkungan, seperti pengurangan biaya operasional, peningkatan reputasi perusahaan, dan kepatuhan terhadap regulasi lingkungan. Selain itu, penelitian ini juga membahas tantangan dalam implementasi akuntansi lingkungan, termasuk kurangnya standar yang seragam, keterbatasan sumber daya, dan resistensi terhadap perubahan. Penelitian ini juga mengeksplorasi peran teknologi, khususnya kecerdasan buatan (AI), dalam mendukung akuntansi lingkungan. AI dapat digunakan untuk mengotomatiskan proses pengumpulan dan analisis data lingkungan, sehingga memungkinkan perusahaan untuk membuat keputusan yang lebih baik dan lebih cepat. Namun, penerapan AI juga menimbulkan tantangan baru, seperti masalah keamanan data dan kebutuhan akan tenaga kerja yang terampil.
Co-Authors Abdullah, Iqbal Alan Abdullah, Putri Allana Azzahra Putri Apriliani Basrowi Dedi Satriawan Monalysa, Lita Nadiva Naillah Omar, Ismail Bin Ryan Axel Onesta Salsabila Rosmayanti Putri Surya Raharja Utami, pertiwi Zuhriyah, Nur Azizah