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All Journal Populer: Jurnal Penelitian Mahasiswa JAT (Journal of Accounting and Tax)
Yenni Samri Juliati
Universitas Islam Negeri Sumatera Utara
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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ANALYSIS OF THE IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING FROM A SHARIA PERSPECTIVE TO SUPPORT THE SUSTAINABLE DEVELOPMENT GOALS IN ECOTOURISM SUSTAINABILITY Nessa Anggi Sahputri; Annio Indah Lestari Nasution; Yenni Samri Juliati
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/16x61d67

Abstract

This study aims to analyze the implementation of environmental accounting from a Sharia perspective in ecotourism management and its relation to supporting the achievement of the Sustainable Development Goals (SDGs) at Bukit Lawang Nature Tourism, Langkat Regency, North Sumatra. This research employs a qualitative approach with data collection techniques conducted through interviews, observations, and documentation involving managers, local communities, and visitors. The results of the study indicate that environmental management has been carried out through various activities such as waste management, maintaining river cleanliness, and environmental maintenance. However, the implementation of environmental accounting is still at an early stage because environmental costs have not been recorded separately and systematically, and there is no formal environmental budgeting system in place. From a Sharia perspective, environmental management practices have reflected the values of trustworthiness (amanah) and responsibility as khalifah in preserving nature, although the implementation of environmental accounting has not yet been fully integrated as a decision-making tool. Therefore, the development of a more structured environmental accounting system is needed to enhance transparency, accountability, and support the sustainability of ecotourism as well as the achievement of the SDGs.
PENGARUH PENGETAHUAN DAN KESADARAN TERHADAP PELAKSANAAN ZAKAT PROFESI PEGAWAI NEGERI SIPIL DI IAIN PADANGSIDIMPUAN Abdurrozaq Ismail; Yenni Samri Juliati; Nursanti Yanti
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 1 (2023): Maret : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i1.522

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Pengaruh Pengetahuan dan Kesadaran Pegawai Negeri Sipil IAIN Padangsidimpuan Terhadap Pelaksanaan Zakat Profesi. Adapun jenis penelitian yang digunakan yaitu penelitian kuantitatif dengan pendekatan asosiatif. Data yang digunakan yaitu data primer menggunakan alat pengumpul data berupa kuesioner dengan jumlah sampel sebanyak 142 pegawai negeri sipil. Analisis data yang digunakan berupa analisis regresi linear berganda dengan menggunakan aplikasi IBM SPSS 24. Hasil dalam penenlitian ini menyatakan bahwa pengetahuan memiliki pengaruh yang signifikan dan positif terhadap pelaksanaan zakat profesi dengan nilai signifikan sebesar 0,002. Dan kesadaran memiliki pengaruh yang signifikan dan positif terhadap pelaksanaan zakat profesi dengan nilai signifikan sebesar 0,000. Pada uji F simultan menunjukkan bahwa variabel pegetahuan dan kesadaran pegawai negeri sipil IAIN Padangsidimpuan berpengaruh secara bersama-sama terhadap pelaksanaan zakat profesi dengan nilai signifikan sebesar 0,000. Besarnya pengaruh pengetahuan dan kesadaran terhadap pelaksanaan zakat profesi pada uji R Squere sebesar 45,1%, sedangkan 54,9% lainnya dipengaruhi oleh variabel lain diluar penenlitian ini.
Co-Authors Abdurrozaq Ismail Nasution, Annio Indah Lestari Nessa Anggi Sahputri Nursanti Yanti