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All Journal EKONOMIKA SYARIAH : Journal of Economic Studies An-Nafis: Jurnal Ilmiah Keislaman dan Kemasyarakatan Accounting Journal of Ibrahimy (AJI)
Arif Mubarok
Institut Agama Islam Negeri Palangka Raya
Religion Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Roudhatul Amalia; Muhammad Riza Hafizi; Arif Mubarok
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4747

Abstract

This study aims to analyze the effect of green accounting and environmental performance on the profitability of mining companies listed on the Indonesia Stock Exchange. The population of this study comes from mining companies listed on the Indonesia Stock Exchange. Through the publication of the Indonesia Stock Exchange. Secondary data is taken in annual time series from 2018-2022. At least, the data that can be analyzed further is 55 data. Sample selection is done by purposive sampling method. Data analysis using panel data regression with Eviews 12. The results showed that green accounting has a positive and significant effect on profitability. While environmental performance has no effect on profitability. This study also obtained results showing that green accounting and environmental performance simultaneously have a significant effect on profitability. The R-square value is 56.2%. Therefore, profitability is influenced by green accounting and environmental performance by. While the remaining 43.8% is influenced by other variables outside this study.
Pengaruh Pendayagunaan Zakat Produktif Terhadap Kesejahteraan Mustahik Melalui Perkembangan Usaha Fitri Yanti; Hamidah Hamidah; Arif Mubarok; Isra Misra
An-Nafis: Jurnal Ilmiah Keislaman dan Kemasyarakatan Vol. 4 No. 1 (2025): Published in April of 2025
Publisher : STIT Syekh Muhammad Nafis Tabalong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62196/nfs.v4i1.84

Abstract

This study examines the effect of productive zakat utilisation on improving the welfare of mustahik in BAZNAS Kotawaringin Barat Regency, Central Kalimantan, with a focus on the role of business development as an intermediary variable. The phenomenon underlying this study is the still low level of welfare among zakat recipients in the region, as well as the suboptimal implementation of productive zakat programmes by BAZNAS in driving sustainable welfare improvement. This study employs a quantitative approach with path analysis to test the causal relationship between productive zakat, business development, and the welfare of zakat recipients. The research sample consisted of 35 mustahik recipients of productive zakat for the period 2019-2023, selected using saturated sampling techniques. The results showed that productive zakat had a significant positive effect on the welfare of mustahik and business development. However, business development did not significantly mediate the relationship between productive zakat and the welfare of mustahik. Determination analysis (R-Square) shows that productive zakat utilization explains 32.7% of the variation in mustahik welfare and 35.4% of business development. These findings indicate that other factors beyond business development, such as access to education, health, and the environment, play a more dominant role in determining the level of mustahik welfare.
Cash Waqf Linked Deposit Model's Potential to Support Free Nutritious Meals in Islamic Boarding Schools Inayah; Muzalifah; Arif Mubarok; Rofi'i
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 9 No. 1 (2025): June 2025
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v9i1.9268

Abstract

This study examines the potential of the Cash Waqf Linked Deposit (CWLD) as a sustainable funding alternative for the Free Nutritious Meal Program (MBG) in Islamic boarding schools, particularly in underdeveloped areas. Using a literature review and content analysis approach, the research analyzes data from various sources, including journals, books, official reports, and news articles, through the lens of Islamic economics and Maqasid al-Sharia. The findings highlight the significant promise of CWLD, given Indonesia’s substantial annual cash waqf potential of 180 trillion Rupiah, despite its currently low realization. CWLD provides a transparent and accountable mechanism for distributing waqf funds and has proven effective in several case studies, particularly within the education sector. However, key implementation challenges remain, such as the absence of specific regulations, low levels of Islamic financial literacy, and the need for greater stakeholder coordination. The study concludes that, with proper management and regulatory support, CWLD could serve as a sustainable funding solution for MBG, thereby improving student welfare and supporting sustainable development in Indonesia. Further research using quantitative data is recommended to measure CWLD’s actual impact more precisely. Penelitian ini menganalisis potensi Cash Waqf Linked Deposit (CWLD) sebagai alternatif pendanaan berkelanjutan untuk Program Makan Bergizi Gratis (MBG) di pondok pesantren, khususnya di daerah tertinggal. Menggunakan metode studi literatur dan analisis konten, penelitian ini menganalisis data dari berbagai sumber  seperti jurnal, buku, laporan resmi, dan artikel berita, dengan perspektif ekonomi Islam dan Maqasid al-Sharia. Hasil penelitian menunjukkan adanya potensi besar CWLD, mengingat potensi wakaf uang di Indonesia yang signifikan, yakni 180 Triliun per tahun, meskipun realisasinya masih rendah. CWLD menawarkan mekanisme transparan dan akuntabel untuk menyalurkan dana wakaf, terbukti efektif dalam beberapa studi kasus, terutama di bidang pendidikan. Namun, tantangan implementasi termasuk kurangnya regulasi khusus, rendahnya literasi keuangan syariah, dan perlunya koordinasi antar pemangku kepentingan. Penelitian menyimpulkan bahwa CWLD, dengan pengelolaan yang baik dan dukungan regulasi, berpotensi menjadi solusi pendanaan berkelanjutan untuk MBG, meningkatkan kesejahteraan santri dan pembangunan berkelanjutan di Indonesia. Penelitian lebih lanjut dengan data kuantitatif disarankan untuk mengukur dampak CWLD secara akurat.
Co-Authors Fitri Yanti Hamidah Hamidah Inayah Isra Misra Lulu Naimatul Khairiah Muhammad Riza Hafizi Muzalifah Rofi'i Roudhatul Amalia