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All Journal Al-Qalam: Jurnal Kajian Islam Dan Pendidikan Jurnal Akuntansi Keuangan Dan Perpajakan Indonesia Economic Journal
Muhammad Al Ghazali, Muhammad
Unknown Affiliation
Religion Economics, Econometrics & Finance Other

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Strategi Guru Akidah Akhlak Dalam Pembinaan Karakter Siswa Madrasah Aliyah DDI Hasanuddin Kabupaten Maros Al Ghazali, Muhammad; Tahir, Ilyas; Sampurno, Bambang; Wahab, Abdul
Al-Qalam: Jurnal Kajian Islam dan Pendidikan Vol 17 No 1 (2025): Al-Qalam: Jurnal Kajian Islam Dan Pendidikan
Publisher : LP2M Universitas Islam Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47435/al-qalam.v17i1.3782

Abstract

This study examines the strategies of Akidah Akhlak teachers in character development of grade X students at Madrasah Aliyah DDI Hasanuddin, Maros Regency, including the forms of development, supporting factors, and inhibiting factors. The background of the study is based on the urgency of character education in forming students with noble character, especially through the Akidah Akhlak subject which emphasizes the internalization of moral and spiritual values. Using a qualitative approach with a case study design, this study collected data through participatory observation, semi-structured interviews, and document analysis. The results of the study indicate that the character development strategies implemented include habituation, role models, providing advice, discussing values, and reinforcement through religious activities such as tadarus and congregational prayer. Development is carried out comprehensively, both inside and outside the classroom. Supporting factors include a religious madrasah environment, the active role of teachers, and religious extracurricular activities, such as Rohis. Conversely, inhibiting factors include lack of parental supervision and negative influences from the external environment.
Pengaruh Pengungkapan Emisi Karbon terhadap Risiko Keuangan Perusahaan Minyak dan Gas Global: Systematic Literature Review Ramadhan, M. Faalih Athoullah; Al Ghazali, Muhammad; Asyifa, Adinda Putri; Putri, Salwa Nabilah; Kirana DP, Rina Tjandra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The global energy transition forces the oil and gas industry to adopt carbon emission disclosures, yet its impact on financial risk remains highly polarized. This study aims to synthesize the effect of carbon emission disclosure on financial risk metrics in global oil and gas companies. Utilizing a Hybrid Systematic Literature Review (SLR) approach, this research integrates bibliometric analysis and thematic synthesis of 25 selected articles (2020-2026) sourced from Google Scholar. The findings reveal a sharp empirical polarization. A total of 15 articles confirm that carbon disclosure acts as a positive signal, effectively reducing information asymmetry and mitigating financial risks. Conversely, 10 articles demonstrate valuation anomalies where climate transparency escalates financial vulnerability due to anticipated surges in operational costs, asset impairment threats, and indications of greenwashing practices aimed solely at maintaining social legitimacy. In conclusion, the effectiveness of carbon disclosure as a financial risk mitigator heavily relies on data credibility and corporate governance quality.
Sustainability disclosure pada Perusahaan Industri Minyak dan Gas: Determinan dan Dampaknya terhadap Nilai Perusahaan Al Ghazali, Muhammad; Kirana DP, Rina Tjandra
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/wgkdba43

Abstract

Penelitian ini bertujuan untuk mengkaji secara sistematis determinan dan dampak sustainability disclosure terhadap nilai perusahaan pada industri minyak dan gas. Industri ini menghadapi tingkat pengawasan ESG yang tinggi akibat dampak lingkungan yang signifikan, tekanan institusional, serta tuntutan para pemangku kepentingan, sehingga praktik sustainability disclosure menjadi aspek strategis dalam pelaporan perusahaan. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) untuk mengumpulkan dan menganalisis temuan empiris dari berbagai studi sebelumnya yang membahas sustainability disclosure, pengungkapan ESG, serta aspek pelaporan terkait pada industri minyak dan gas maupun sektor lain yang sensitif terhadap lingkungan, baik pada konteks nasional maupun internasional. Hasil kajian menunjukkan bahwa ukuran perusahaan, profitabilitas, leverage, karakteristik tata kelola, tekanan institusional, dan tuntutan pemangku kepentingan merupakan faktor utama yang memengaruhi sustainability disclosure. Meskipun terdapat beberapa hasil penelitian yang bersifat kontradiktif atau bergantung pada konteks tertentu, secara umum sustainability disclosure memiliki hubungan positif dengan nilai perusahaan melalui penurunan asimetri informasi, peningkatan legitimasi, serta peningkatan kepercayaan investor. Penelitian ini memberikan kontribusi berupa pemetaan komprehensif yang dapat menjadi acuan bagi penelitian selanjutnya dalam bidang akuntansi berkelanjutan, khususnya pada industri minyak dan gas.
Co-Authors Abdul Wahab Asyifa, Adinda Putri Bambang Sampurno, Bambang Kirana DP, Rina Tjandra Putri, Salwa Nabilah Ramadhan, M. Faalih Athoullah Tahir, Ilyas