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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Kreatif Tadulako Online Jurnal Keuangan dan Perbankan Jurnal Ilmiah Teknik Elektro Komputer dan Informatika (JITEKI) Dinamika Pendidikan Al-'Adalah Teknosains: Media Informasi Sains dan Teknologi JAM : Jurnal Aplikasi Manajemen BioWallacea Journal of Biological Research Konversi Economic Education Analysis Journal Educational Management The Journal of Educational Development Journal of Economic Education Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Pertanian Agros Sebatik Jurnal Sisfokom (Sistem Informasi dan Komputer) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) GEMA EKONOMI Musawa: Journal For Gender Studies Jurnal Bimbingan Konseling Jurnal Pendidikan Teknologi Pertanian Bilancia : Jurnal Ilmiah Akuntansi SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Ilmiah Biologi Eksperimen dan Keanekaragaman Hayati (J-BEKH) Jurnal Sosial Humaniora Sigli Jurnal Ilmiah Manajemen Kesatuan Insan Cita Jurnal Pengabdian Kepada Masyarakat JSMARTech : Journal of Smart Bioprospecting and Technology SELODANG MAYANG International Journal of Environmental, Sustainability, and Social Science Devotion: Journal of Research and Community Service Agrimansion: Agribusiness Management & Extension International Journal of Economy, Education and Entrepreneurship (IJE3) ABDI EQUATOR Akuntansi dan Teknologi Informasi Business and Accounting Education Journal Ekonomi dan Bisnis Journal of Technology and Informatics (JoTI) Loghat Arabi: Jurnal Bahasa Arab & Pendidikan Bahasa Arab Indonesian Journal of Devotion and Empowerment (IJDE) Journal of Education Research Civil Officium: Journal of Empirical Studies on Social Science Educenter: Jurnal Ilmiah Pendidikan Journal of Informatics and Communication Technology (JICT) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi dan Keuangan Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Ekonomi Utama (Juria) Journal of Innovation in Management, Accounting and Business KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Jurnal Indonesia Sosial Sains Journal of Accounting Research, Organization and Economics (JAROE) The Journal of Society Medicine (JSOCMED) Transforma: Jurnal Manajemen Tasyri' Kohesi: Jurnal Sains dan Teknologi Kompartemen: Kumpulan Orientasi Pasar Konsumen Leader: Jurnal Manajemen Pendidikan Islam Jurnal Kajian Ekonomi dan Manajemen Indonesia MARAS : Jurnal Penelitian Multidisplin Jurnal Al-Ilmi Spectrum: Multidisciplinary Journal Anthronomics: Jurnal Manajemen Sumber Daya Manusia Marketica: Jurnal Ilmiah Pemasaran Finavest: Jurnal Ilmiah Ilmu Keuangan COSMOS Al-Qalam: Jurnal Kajian Islam Dan Pendidikan EDUCENTER JURNAL PENDIDIKAN Majalah Pengabdian Indonesia Journal of Informatics and Communication Technology (JICT) PANDALUNGAN : Jurnal Pengabdian kepada Masyarakat Mosaic: Jurnal Pengabdian Kepada Masyarakat International Journal of Education, Vocational and Social Science Proceeding Of International Conference On Education, Society And Humanity Jurnal Ilmiah Manajemen Profetik Jurnal Kajian Bimbingan dan Konseling
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Analisis Pengaruh Kualitas Audit Dalam Memoderasi Hubungan Kebijakan Dividen Terhadap Nilai Perusahaan Cahyati, Rosi Annisa; Muhsin, Muhsin; Ikhsan, Syarbini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2329

Abstract

In facing increasingly tight business competition, companies need to increase their economic value. One of the main factors is dividend policy, which is a strategic decision of the company. External factors such as audit quality also influence dividend policy. This research aims to evaluate the correlation between dividend policy, company value and audit quality in food and beverage sector companies on the Indonesia Stock Exchange during the 2020-2022 period. The research method used was purposive sampling and testing was carried out using Eviews 12. The results of the analysis show that the effect of dividends on company value is very small, but good audit quality can strengthen the relationship between dividends and company value in food and beverage companies listed on IDX during 2020-2022 period. The limitation of this research lies in the use of data that is limited to the food and beverage sector only. Therefore, suggestions and recommendations for further research are to conduct research with a wider sample and conduct longitudinal research to track the impact of dividend policy and audit quality on company value over time in a more comprehensive manner. Key words: dividend policy; company value; audit quality
Dual Mode MIMO-Beamforming Four Elements Array Antenna for Mobile Robot Communications at 5.6 GHz Muhsin, Muhsin; Saharani, Aulia; Nurlaili, Afina Lina
Jurnal Ilmiah Teknik Elektro Komputer dan Informatika Vol. 10 No. 2 (2024): June
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/jiteki.v10i2.28797

Abstract

Mobile robot communications are essential for robot teamwork. To enable communication between robots, reliable wireless communications must be deployed. Higher performance and capacity of communication are required. Multiple-input multiple-output (MIMO) and beamforming are important wireless communication technologies that use multiple antennas to improve communications performance and capacity. However, these two technologies have different requirements. MIMO requires the antenna element to be independent. While beamforming needs antennas to be coupled and fed by the same source. This paper proposes a dual-mode antenna for mobile robot communications at 5.6 GHz that supports both beamforming and MIMO. A single antenna consists of a planar dipole antenna arranged in a circular configuration. This antenna is then expanded to a four-element array antenna. Both MIMO and beamforming evaluations are performed. In MIMO mode, the BER performance is very similar to a non-correlated MIMO antenna. It is supported by the very low correlation between antennas below 0.01. Low coupling is also achieved below -16.5 dB. In beamforming mode, the proposed antenna achieves more than 8.6 dBi gain and good beam steering capability. It is supported by beam suppression with a 90° phase difference between the front and back direction. The proposed antenna performs well in both the MIMO and beamforming modes.
Faktor-Faktor Peran Dan Struktur Audit Determinan Kinerja Auditor Muhsin, Muhsin
GEMA EKONOMI Vol 12 No 3 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Auditor performance is a reflection of the work done to achieve better or more prominent results in achieving organizational goals Fanani et al, 2008. Among the indices used for the determination good or bad work results is auditor performance which is the work that carried out by the auditor in accordance with the responsibilities given to him. When evaluating audit results, clients and the general public pay great attention to the auditor's performance. RSM Salustro Reydel in France once made a mistake when auditing Vivendi Universal. While the performance of the auditor is an evaluation of the work performed by employees, both from superiors to direct subordinates and colleagues. Inequality between this discussion and the previous discussion lies in the research setting, namely the first sample of this research is students who have passed auditing 2, where they are able to understand the audit structure, role conflicts and the ambiguity of the role and performance of the auditor, because most of them act as students who will always want to achieve auditor performance. the best. To examine the behavior of each individual student who is still young so that there are not many role conflicts and role ambiguity. This study uses a quantitative method, namely the method used in completing a scientific research with the aim of solving the problem being studied, namely the determinants of auditor performance. Descriptive statistical analysis is useful for conveying the results of a quantitative analysis. «Conflict is a process where a person believes that another person has had a bad impact or will have a bad impact on him». So that the auditor experiences role conflict, which is a state of mind caused by two sets of competing demands which can lead to reduced motivation at work, which in turn can reduce overall performance. In line with the stewardship theory that auditors prioritize office goals rather than individual goals, so they can maintain better audit performance
PENGARUH LIKUIDITAS, LEVERAGE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN OTOMOTIF Bun, Thalia Felinchia Manisha; Rafa, Wukuf Dilvan; Muhsin, Muhsin
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 3 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i3.4406

Abstract

This research aims to test and analyze the independent variables: liquidity, leverage, and sales growth on the dependent variable: financial distress. The study uses the population of companies operating in the automotive sector on the Indonesia Stock Exchange, with a observation period of 4 years from 2020 to 2023. Purposive sampling technique was used to determine the sample, resulting in 11 companies with 44 sample data. The researcher employed a quantitative secondary research method. Data processing was assisted by the EViews 12 program. To obtain results, several steps were taken including descriptive statistical analysis, Chow test, Hausman test, and Lagrange multiplier test before obtaining the applicable model. Three models were identified: common effect, fixed effect, and random effect. Regression analysis was then conducted on panel data to generate t-tests (hypotheses), coefficient of determination analysis, and F-tests (simultaneity). The research findings indicate that liquidity has a positive and significant effect on financial distress. Leverage has a negative and significant effect on financial distress. Financial distress is not influenced by sales growth. Financial distress is significantly affected by liquidity, leverage, and sales growth collectively. Keywords: Financial distress, Liquidity, Leverage, Sales growth. Penelitian ini bertujuan untuk melakukan pengujian dan penganalisisan terkait variabel independen: likuiditas, leverage, dan sales growth pada variabel dependen: financial distress. Penelitian menggunakan populasi jumlah perusahaan yang bergerak di sektor otomotif pada Bursa Efek Indonesia, dan periode pengamatan selama 4 tahun yaitu rentang tahun 2020 hingga tahun 2023. Untuk penentuan sampel digunakanlah teknik purposive sampling dan memperoleh 11 perusahaan dengan 44 data sampel. Peneliti menggunakan jenis perhitungan kuantitatif. berjenis sekunder. Pengolahan data dibantu dengan program eviews 12. Untuk memperoleh hasil ada tahapan yang harus dilakukan untuk menguji: penganalisisan deskriptif statistik, sebelum memperoleh model yang akan terpakai hingga uji-uji selanjutnya perlu dilakukan uji chow, uji hausman, dan uji lagrange multiplier. Selanjutnya akan didapati model yang nantinya akan menjadi acuan penelitian. Model tersebut terbagi tiga yaitu: common effect, fixed effect, dan random effect. Setelah mendapatkan panduan model acuan berikutnya dilakukan penganalisisan regresi pada data panel yang nantinya akan menghasilkan uji-t (hipotesis), analisis koefisien determinasi, dan uji-f (simultan). Temuan penelitian menunjukkan bahwa ada pengaruhnya likuiditas pada financial distress secara positif dan signifikan. Terdapat pengaruh leverage yang negatif serta signifikan pada financial distress. financial distress tidak terpengaruh oleh sales growth. Financial distress dianggap signifikansi terpengaruh likuiditas, leverage, dan sales growth secara bersamaan. Kata Kunci: Financial distress, Likuiditas, Leverage, Sales growth.
The Impact of Use of Google Workspace for Education on Student Engagement in Sustainability Accounting Learning Nurkhin, Ahmad; Fachrurrozie, Fachrurrozie; Muhsin, Muhsin; Widiyanto, Widiyanto; Santoso, Jarot Tri Bowo; Harsono, Harsono
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75404

Abstract

This study aimed to describe the use of Google workspace for education and explain its effect on student engagement in sustainability accounting learning. Descriptive quantitative research was intended to describe lecturers' experiences in using the Google platform to increase student engagement. In addition, this study used causality analysis to present empirical evidence of the effect of using Google workspace for education on student engagement. The research respondents were students participating in the Sustainability Accounting course at the Faculty of Economics and Business, Universitas Negeri Semarang in the even semester of 2022/2023. The research variable was the use of Google Workspace for Education, teaching behavior, and student engagement. Utilization rate was measured by the frequency of using Google features during sustainability accounting learning. Student engagement was measured by the constructs of agentic engagement, behavioral engagement, emotional engagement, and cognitive engagement. Data collection methods used questionnaires and observation. The data analysis method used quantitative descriptive analysis and multiple linear regression analysis. The results of the study showed that the use of Google workspace for education that could be applied in sustainability accounting learning was (1) the use of Google Drives, Google Forms, and Google Scholar features in project-based sustainability accounting learning, and (2) the use of Google Docs, Jamboard and YouTube applications for learning in class interactively. Empirical evidence indicated that the use of Google workspace for education could not significantly increase student engagement. In addition, teaching behavior was proven as predictor of student engagement significantly.
PERAN DAN STRATEGI PENGUATAN KELEMBAGAAN DALAM PENINGKATAN PRODUKSI KELAPA (Cocos nucifera) UNTUK MENDUKUNG PROGRAM KAMPUNGKELAPA MAJENE Muhsin, Muhsin; Kaimuddin, Kaimuddin; Arsyad, Muhammad; Amran, Arman
Agros Journal of Agriculture Science Vol 26, No 1 (2024): Januari
Publisher : Fakultas Pertanian, Universitas Janabadra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37159/jpa.v26i1.4046

Abstract

This research aims to identify the main structures and actors in strengthening existing coconut development institutions in Majene in support of the Majene Coconut Village Program and determining strategic programs to increase coconut production in Majene Regency. This research will be carried out in Majene Regency, West Sulawesi. This research uses Interpretative Structural Modeling (ISM) analysis which functions to formulate complex policy structures based on elements, formulate a hierarchy of relationships between elements, and classify elements into 4 quadrants (autonomous, independent, dependent, and linkage). The result is that the institutions that are key actors in increasing coconut production in Majene Regency are farmer groups/gapoktan, the Livestock and Plantation Agriculture Service, coconut farmers and agricultural extension workers. Then the key programs to increase coconut production are extending plantation land, increasing human resources for extension workers, providing access to capital and standardizing coconut products and their derivatives. The three key programs to increase coconut production also have links with key actors. The extension program is a mandatory program for the Livestock and Plantation Service, with one of its activities being holding field schools. Apart from that, the program to increase human resources for extension workers as a key program is considered very relevant to the conditions faced by extension workers in Majene because the Department of Agriculture, Livestock and Plantation has limited human resources to carry out extension work, they need help from agricultural instructors but are hampered by background knowledge and differences. main duties. Based on institutional analysis, the role of agricultural institutions can be identified in increasing coconut production in various aspects. First, social and institutional roles play a role in forming coordination flows between institutions so that the implementation of programs to increase coconut production can be well organized and achieve targets. Apart from that, institutions also play a role in empowering farmer groups so as to raise their motivation, awareness and involvement in extension activities which will ultimately increase cocoa production through the implementation of GAP. Furthermore, regarding the economic role, institutions play a role in providing production inputs to farmer groups which can have a direct impact in increasing production as well as providing a market for farmers to sell their cocoa through partnerships with companies and NGOs. Then regarding the role of the environment, agricultural institutions strive to cultivate cocoa which produces large and sustainable production through the use of organic fertilizers and pesticides. Keywords: Strategy, improvement, production, coconut IntisariPenelitian ini bertujuan mengidentifikasi struktur dan aktor utama dalam penguatan kelembagaan pengembangan kelapa yang ada di Majene dalam mendukung Program Kampung Kelapa Majene dan menentukan program strategis untuk meningkatkan produksi kelapa di Kabupaten Majene. Penelitian ini akan dilaksanakan di Kabupaten Majene Sulawesi Barat. Penelitian ini menggunakan analisis Interpretative Structural Modelling (ISM) yang berfungsi untuk merumuskan struktur kebijakan yang kompleks berdasarkan elemen, merumuskan hierarki hubungan antar elemen, dan mengklasifikasikan elemen ke dalam 4 kuadran (autonomous, independent, dependent, dan linkage). Hasilnya adalah lembaga yang merupakan aktor kunci dalam meningkatkan produksi kelapa di Kabupaten Majene adalah kelompok tani/gapoktan, Dinas Pertanian Peternakan dan Perkebunan, petani kelapa dan penyuluh pertanian. Kemudian program kunci untuk meningkatkan produksi kelapa adalah ekestensifikasi lahan perkebunan, peningkatan SDM penyuluh, penyediaan akses terhadap modal dan standarisasi produk kelapa dan turunannya. Ketiga program kunci untuk meningkatkan produksi kelapa juga memiliki keterkaitan dengan aktor kunci. Program penyuluhan adalah program wajib bagi Dinas Peternakan dan Perkebunan dengan salah satu kegiatannya yakni mengadakan sekolah lapang. Selain itu, program peningkatan SDM penyuluh sebagai program kunci dinilai sangat relevan dengan kondisi yang dihadapi penyuluh di Majene dikarenakan pihak Dinas Pertanian Peternakan dan Perkebunan memiliki SDM yang terbatas untuk melakukan penyuluhan, mereka membutuhkan bantuan dari penyuluh pertanian akan tetapi terkendala dengan latar belakang pengetahuan dan perbedaan tupoksi. Berdasarkan analisis kelembagaan, maka dapat diidentifikasi peran kelembagaan pertanian untuk meningkatkan produksi kelapa dalam berbagai aspek. Pertama, peran sosial, kelembagaan berperan dalam membentuk alur koordinasi antar lembaga sehingga pelaksanaan program untuk meningkatkan produksi kelapa dapat terorganisir dengan baik dan mencapai sasaran. Selain itu, kelembagaan juga berperan dalam memberdayakan kelompok tani sehingga membangkitkan motivasi, kesadaran, dan keterlibatan mereka dalam kegiatan penyuluhan yang pada akhirnya akan meningkatkan produksi kakao melalui penerapan GAP. Selanjutnya pada peran ekonomi, kelembagaan berperan dalam menyediakan input produksi kepada kelompok tani yang dapat memberikan dampak langsung dalam peningkatan produksi serta memberikan pasar bagi petani untuk menjual kakaonya melalui kemitraan dengan perusahaan dan LSM. Kemudian pada peran lingkungan, kelembagaan pertanian mengupayakan budidaya kakao yang menghasilkan produksi yang banyak serta berkelanjutan melalui penggunaan pupuk dan pestisida organik. Kata Kunci : Strategi, peningkatan, produksi, kelapa
PAI teachers' strategies in developing the religious character of students at SMK Igasar Pindad Bandung Alamsyah, M Farizal; Sutiawati, Siti; Nulhakim, Ihsan; Nuralisa, Alis; Muhsin, Muhsin
Educenter : Jurnal Ilmiah Pendidikan Vol. 3 No. 3 (2024): Educenter: Jurnal Ilmiah Pendidikan
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/educenter.v3i3.1249

Abstract

Research on the strategy of Islamic Religious Education teachers in developing the religious character of students at SMK Igasar Pindad Bandung. Religious character building is the process of forming an atmosphere of religious life. Islamic Religious Education is seen as a strategic means to instill a moral foundation, ethical values, and positive character in students. The purpose of this research is to find out the teacher's strategy in developing the religious character of students at SMK Igasar Pindad. This research uses a qualitative approach with a case study type. The research subjects were selected using purposive sampling technique, selected based on certain criteria to ensure researchers collect as much information as possible from various sources. Data collection techniques used observation, interviews, and documentation. The results of the study found that the strategy of developing the religious character of students is through habituation programs. the success of PAI teachers in developing the religious character of students through habituation and exemplary. Indicators of success in developing the religious character of students at SMK Igasar Pindad Bandung are in accordance with the Ministry of Education and Culture's religious character indicators. According to the Ministry of Education and Culture, the indicators of religious character are as follows: 1) Participating in class learning, namely praying before and after doing work. 2) Obedience to worship, having facilities used for worship and celebrating religious holidays 3) Maintaining environmental cleanliness at school 4) Cooperation between adherents of other religions and beliefs.
Budidaya Udang Vannamei (Litopenaeus vannamei) Sistem Bioflok di Kolam Terpal Bundar pada Kelompok Masyarakat Perikanan Binaan PT. Pertamina (Persero) Fuel Terminal Parepare Sahabudin, Sahabudin; Muhsin, Muhsin; Ketut Karno, Ketut Karno; Zakiyah, Andi; Anggara, Aditya; irsyam, irsyam; Drajat, Siti Rafiah
Insan Cita : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2020): Agustus 2020 - Insan Cita Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (923.26 KB) | DOI: 10.32662/insancita.v2i2.1143

Abstract

Udang vannamei (Litopenaeus vannamei) merupakan salah satu komoditas unggulan hasil perikanan yang menyokong produksi ekspor perikanan di Indonesia. Salah satu teknologi yang dapat dilakukan dalam pembesaran udang skala rumah tangga yaitu dengan menggunakan sistem bioflok di kolam terpal bundar. Kegiatan ini bertujuan untuk mentransfer teknologi dalam memproduksi udang dengan kualitas yang tinggi pada kelompok masyarakat binaan TBBM Pertamina Parepare. Bentuk kegiatan yaitu penyuluhan, workshop maupun bimbingan teknis konstruksi kolam sistem bioflok, management pengelolaan kualitas air dan pemberian pakan hingga produksi. Evaluasi tingkat pengetahuan, keterampilan, ketersediaan sarana produksi, dan kemampuan kelompok memproduksi udang vannamei yang berkualitas. Hasil kegiatan menunjukkan bahwa, tingkat serapan pengetahuan peserta berdasarkan indikator yaitu 24 – 98%, dari tidak tau menjadi tau budidaya udang vannamei sistem bioflok. Tingkat keterampilan peserta berdasarkan indikator 80 – 100%, dari tidak bisa menjadi bisa memproduksi udang vannamei. Kelompok binaan mampu mengelola sumberdaya dan memproduksi udang vannamei skala rumah tangga. Selain ukuran konsumsi, kelompok juga memproduksi udang vannamei sebagai pakan umpang yang digunakan nelayan saat memancing di laut. Kata kunci: Udang, Vannamei, Budidaya, Bioflok, Kolam Bundar.
Islamic Securities Crowdfunding (I-SCF): A Potential Analysis of Sustainable Development Goals Based on Al-Maqashid Sharias Perspectives Wafa, Fadhila Dhiyaul; Cahyanti, Irni Sri; Muhsin, Muhsin
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.30705

Abstract

Objective This research aims to analyze the potential of Islamic securities crowdfunding as an effort to create Sustainable Development Goals (SDGs) with an al-Maqashid Sharia perspective.Methodology This research uses qualitative descriptive research methods to obtain a description or overview of the potential of I-SCF for the Sustainable Development Goals based on the perspective of Maqashid Sharia. It utilizes a literature study with a Maqashid Sharia perspective as the main reference.Results Numerous studies show that sharia securities crowdfunding has the potential to strengthen MSME capital in the post-Covid-19 pandemic era, expand access to Islamic financial services for the community, create a profitable investment sector, and strengthen the halal industry. These potentials lead to the values of the purpose of Maqashid Sharia, which include the five main benefits (al-kulliyah al-khamsah).Research limitations This research is limited to I-SCF in Indonesia hence subsequent studies may conduct further research on I-SCF in other countries for the purpose of comparisons. It also uses a quality-descriptive method hence future research may use quantitative analysis methods to provide a more specific picture of the influence on the SDGs.Implications - This research is important for the development and utilization of the potential of I-SCF in Indonesia. The study of Maqashid sharia on I-SCF shows that practically, I-SCF has maximum benefits for society without abandoning compliance with Islamic law.
Enchancing Sustainability: The Impact of Green Accounting Using Green Restaurant Indicators HALIM, Ardinny Berlian; YANTIANA, Nella; MUHSIN, Muhsin
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 3 (2024): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i4.1103

Abstract

Indonesia currently ranks fourth in the world's food waste production, with food waste accounting for 41.2% of total waste. This study evaluates the impact of implementing green accounting on the environmental performance of restaurants. Green accounting considers environmental aspects in financial statements, including a business's environmental impact, use of natural resources, and mitigation efforts. It includes using environmentally friendly materials, efficient waste management, and renewable energy in restaurants. The research was conducted at AE Kitchen & Dessert Restaurant in Pontianak using qualitative data from observation, interviews with the restaurant owner and four customers, and documentation. This restaurant has implemented green accounting well, and many green restaurant indicators have been implemented. The results showed that green accounting is essential in the restaurant industry to effectively manage environmental costs, reduce negative impacts, support sustainability, increase efficiency, and improve long-term business reputation. This research confirms that adopting green accounting is an important strategic step for the restaurant industry to reduce environmental impacts and ensure the sustainability of ecologically responsible operations.
Co-Authors - FACHRURROZIE - Kardoyo ., Rusliyawati Aceng Hidayat Achmad Slamet Adi Parman Rudia, La Ode Aditama, Kevin Muhammad Tegar Ady Rukma Afianingsih, Lia Afrilian, Riyaldi Rizki Agung Prabowo Agus Wahyudin Ahmad Marzuki Ahmad Nurkhin Ahmad Saeroji Ahmad, Sitti Wirdhana Alamsyah, M Farizal Alfa Faridh Suni Aminuddin, Amin Amirullah -, Amirullah Amran, Arman Anastasia, Vivian Andari, An An Andi Sukainah Andi Warisno Anggara, Aditya Anggraeni, Mitha Heriyanti Anita Anita Ansori, Afif Anwar, Moh. Khoerul Anwar, Muhammad Faishol Apriliani, Reski Ardiansyah, Ade Arifa, Shinta Nur Ary Fidayatul Ikhsani, Ary Fidayatul Aryanti, Yunita Dwi Awalya Awalya, Awalya Ayu Puspitasari, Ayu Azlia Latae Badiana, Badiana Badrut Tamam Bahari, Mustajab Baiq Santi Rengganis Budiyono, Bambang Bun, Thalia Felinchia Manisha Cahyanti, Irni Sri Cahyati, Rosi Annisa Damayanti, Griselda Desyana, Gita Dewi, Ana Solekhati Diah, Muhammad Diani Ayu Pratiwi Djuanda Djuanda, Djuanda Djunita Permata Indah Drajat, Siti Rafiah Dwi Yuwono Puji Sugiharto, Dwi Yuwono Puji DYP Sugiharto, DYP Efendi, Maulana Noor Eka Daryanto, Eka Eka Intan Kumala Putri Elga Yulidisti Elok Heniwati Erlan Darmawan Fadhila, Hanum Istiqomah Azhar Fadia, Fadia Fadjrin, Martha Amelia Fahira, Tika Fahrur Rozi Fajaruddin, Fajaruddin Fakhruddin Fakhruddin Fauzi Yusuf, Fauzi Fauzi, Andi Akhmad Fauzi, Muhamad Kurniawan Febrianti, Nadia Fitri Wahyuni Gani, Azhari Gymnastiar, Danar Hakimah, Sayyidah HALIM, Ardinny Berlian Hambali, Abdullah Hamidah . Hamsyuni, M Hamzani, Umiaty Handi Brata Hariani, Evi Haris, Ramli Harpidalinda, Sopia Harsono Harsono Haryono Haryono Hasan Mukhibad Hasma Hasma Hasni Rahmawati, Hasni Hayati, Fitria Helmi, Syarif M. Heniawati, Elok Herdiana, Herdiana Hermawan, Yudi Herningsih, Herningsih Hesti Wijayanti Hidayah, Ari Fatihatul Hobar, Abdul Idzni, Nurul Ikhsan , Syarbini Ikhsan, Syarbini Imam Mawardi Imron Imron, Imron Indradewa, Rhian Indrawati1, Indrawati Inest Ruth Marsaulina Siregar Inge, Ihgnasia Inggar Linggarweni, Baiq Irawan, Ikbal Irsan Irsan Irsyam, Irsyam Ismiyati Ismiyati J Juniar, Dera Vila Jamaluddin Jamaluddin Jamri, Jamri Jarot Tri Bowo Santoso Joko Sutarto Juanda Astarani Judrah, Muh. Judrah Julianti Julianti, Julianti Kaimuddin Kaimuddin, Kaimuddin Kamil, Muhammad Firdaus Karpriana, Angga Permadi Karya, Adi Ketut Karno, Ketut Karno Khairil Anwar Khoironi, Riadina Khristina Yunita Kusumantoro Kusumantoro, Kusumantoro L, Eva Dwi Lam, Do Mai M, Nurlailah M. Irfani Hendri Ma’shumah, Fitriatul Maghfirah, Desi Maharani, Deswinta Maidah, Anik Nur Mariana Mariana Muadin, Akhmad Mubarok, Sasongko Irham Muchammad Eka Mahmud, Muchammad Eka Muhammad Arsyad Muhammad Hamsyuni Muhammad Saleh Muhammad Yusuf Muhtolib, Muhtolib Mulyana Saputri, Rahayu Mustika, Ira Grania Nadia, Dayang Nawawi, Sultan Neni Mersita, Neni Nilla Rachmaningrum Nirmawati, Nirmawati Novanty, Ine Noviani, Elisabet Dwi Novita Anggrahini, Dhela Novita, Dwi Nulhakim, Ihsan Nuqta, Husnul Khatimah Nur Arfa Yanti Nur Jannah Nurafiah, Nurafiah Nuralisa, Alis Nurfadillah Nurfadillah Nurhasanah, Ikeu Nuriman Nuriman, Nuriman NURLAELA NURLAELA Nurlailah Mappanganro Nurlaili, Afina Lina Nurmawati Nurmawati Nurul Huda Nurwahid, Fadla Nuur, Khaerun Nisa Onisimus Amtu Padlan, Muhammad pamungkas, damar purba Permana, Dian Fithra Pratama, Diandra Ayu Pratama, Nanda Saputra Pratiwi, Rhomadani Sinta Pusaka, Semerdanta Putri, Azelia Hidayati Putri, Lisa Amanda Rafa, Wukuf Dilvan Rafles Ginting Rahardi, Wira Rahmayani, Alfia Ramadanti, Indah Rasban, Sadali Rosadi, Narita Amni Rosmala Dewi Rosnelli, Rosnelli Rudi Kurniawan Rudy Kurniawan Ruffiah, Ruffiah Rusdarti - Rynandi, Oscar S Martono Safaruddin Safaruddin Sahabudin Sahabudin, Sahabudin Saharani, Aulia Saharuddin Barasandji Saharuddin Barsandji Sahruddin Barasandji Santoso, Larisa Elga Amalia Santoso, Rizal Budi Saputri, Eka Dewi Sari Rusmita Sari, Apriani Kartika SATRIYAS ILYAS Selamat Triono, Selamat Sergius Lay Sibagariang, Susy Alestriani Sihite, Perdana Liansyah Siti Jamilah Sonia Sonia, Sonia Sopacua, Fanry Julius Sopacua, Fanry Julius Sri Ambardini Sri Suryanta Sri Syabanita Elida Sucihatiningsih Dian Wisika Prajanti Sudadi Sudadi Sugeng Santoso Sulistyawan, Vera Noviana Sumiadji - Suryantini Suryantini Sutiawati, Siti Sutijah, Sutijah Syah, Muhamad Azwar Syariffuddin Syariffuddin T Teviana Tengku Riza Zarzani N Triana, Dinda Umar Umar Umyana, Ayu Uswatun Hasanah Vinorita, Devi Vitriyan Espa Wafa, Fadhila Dhiyaul Wahyuningsih Wahyuningsih Wandi, Wandi Warni, Anggita Warni, Anggitia Warul Walidin Wati, Ayu Karunia Weni, Weni Widiyanto Widiyanto Wijayanti, Dewanti Citra Wulan Sari, Tirta Indah Yantiana, Nella YANTO YANTO Yayuk Sri Rahayu Yessika Nurmasari, Yessika Yuda Prawira Kusuma, Yuda Prawira Zakiyah, Andi Zamroni Zamroni Zayani, Nur Ainun Zuhri, Syaifuddin Zulekha, Siti Zulfiana, Ida