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All Journal Jurnal Akuntansi dan Keuangan ABIS: Accounting and Business Information Systems Journal
Futri Ayu Wulandari
Sulawesi Barat University
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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ANALISIS PENERAPAN INTERNET REPORTING PADA ORGANISASI PENGELOLA ZAKAT (OPZ) DI INDONESIA Futri Ayu Wulandari
ABIS: Accounting and Business Information Systems Journal Vol 8, No 1 (2020): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v8i1.58887

Abstract

Abstrak Tujuan - Penelitian ini menganalisis peranan internet reporting dalam mengungkapkan informasi keuangan dan non keuangan pada Organisasi Pengelola Zakat (OPZ) tingkat nasional di Indonesia.Metode penelitian - Analisis konten digunakan pada sampel berjumlah 23 OPZ tingkat nasional di Indonesia. Peranan internet reporting dalam mengungkapkan informasi keuangan dan non keuangan pada OPZ dianalisis secara deskriptif dengan menggunakan instrumen penelitian yang dikembangkan oleh Abidin et al (2014) dan disesuaikan dengan PSAK 109. Kemudian menggunakan pendekatan wawancara terhadap 6 OPZ untuk mengidentifikasi kendala-kendala yang dihadapi OPZ dalan penerapan internet reporting.Temuan - Hasil penelitian menunjukkan bahwa tingkat pengungkapan informasi keuangan pada OPZ masih sangat rendah. Hal tersebut dilandasi masih kurangnya OPZ yang menyajikan informasi laporan keuangan berdasarkan PSAK 109 pada website OPZ. Di samping itu, website pada OPZ digunakan untuk pengungkapan informasi non keuangan.  Akan tetapi masih terdapat informasi non keauangan yang tidak disajikan pada website OPZ yaitu laporan kesehatan dan keselamatan kerja amil zakat. Adapun kendala-kendala yang dihadapi OPZ yaitu kurangnya sumber daya manusia, tingginya biaya pengembangan website, adanya kendala teknis website serta regulasi yang menyebabkan keberagaman informasi.Originalitas - Salah satu fokus utama dalam penelitian ini adalah tingkat pengungkapan informasi keuangan dan non keuangan pada website OPZ serta memberikan gambaran kendala yang dihadapi OPZ. Di Indonesia belum ada penelitian yang melakukan kajian mengenai fokus pada penelitian ini.
Integration of Green Accounting to Enhance the Value Added of Micro, Small, and Medium Enterprises in Majene Futri Ayu Wulandari; Nur Ariyandani; Dian Rahmayanti Rivai; Irawati Irawati; Rahmat Ghazali
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan: March 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.24768

Abstract

This study explores the integration of green accounting as a source of value creation for Micro, Small, and Medium Enterprises (MSMEs) in Majene, West Sulawesi, Indonesia. MSME actors generally interpret green accounting as basic environmental practices—such as waste management, energy efficiency, and resource saving—rather than as formal reporting. This research addresses the gap by examining how green accounting can be understood, implemented, and transformed into added value through the perspective of value creation theory. This research collected data through in-depth interviews with four MSME owners and one government representative from the Department of Cooperatives and MSMEs in Majene. Data analysis was conducted using NVivo software and validated through source triangulation. The findings reveal that MSME actors generally interpret green accounting as basic practices, such as waste management, energy efficiency, and resource savings, rather than formal environmental reporting. Nevertheless, these practices already contribute to triple bottom line outcomes: economic (cost efficiency), social (improved reputation and customer trust), and environmental (reduced waste and cleaner surroundings). The main drivers of green accounting adoption are owner awareness and customer demand for environmentally friendly products, while barriers include limited capital, knowledge, and government support. The study concludes that integrating green accounting can strategically enhance MSME competitiveness and sustainability. The study highlights the strategic potential of green accounting to enhance MSME competitiveness and sustainability, while emphasizing the need for stronger institutional and policy support.
Co-Authors Dian Rahmayanti Rivai Irawati Irawati Nur Ariyandani Rahmat Ghazali