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All Journal Jurnal Akuntansi dan Keuangan AKSIOMA : Jurnal Manajemen
Indra Mualim Hasibuan
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Akuntansi Hijau: Konsep dan Perspektif Maqashid Syariah Ridho Erianto; Indra Mualim Hasibuan; Nurlaila Nurlaila
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.11783

Abstract

Profit oriented is the core of conventional accounting concepts and ignores profit oriented which has implications for environmental pollution. The phenomenon of environmental issues is increasingly interesting to study and is the basis for the birth of a new accounting paradigm, namely Green Accounting. Green accounting principles are in line with Islamic teachings contained in the sharia maqashid theory. This study aims to describe the concept of green accounting and green accounting in terms of maqashid sharia theory. This study uses a qualitative approach to the analysis of literature studies using data collection techniques in the form of documentation. The results of green accounting research contain guidelines for companies in compiling financial reports by including social and environmental responsibility cost components in their financial reports. Judging from the theory of maqashid sharia, the concept of green accounting has the same goal as maqashid sharia, namely protecting religion, protecting the soul, protecting the mind, protecting offspring, and protecting property.
Kendala Aksesibilitas Pembiayaan Usaha Mikro Kecil Dan Menengah (UMKM) Dari Lembaga Keuangan Indra Mualim Hasibuan; Marliyah
AKSIOMA : Jurnal Manajemen Vol 3 No 1 (2024): AKSIOMA : Jurnal Manajemen [Februari-Juli 2024]
Publisher : Program Studi Manajemen dan Magister Manajemen, Fakultas Ekonomika dan Bisnis, Universitas Katolik Widya Mandira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/aksioma.v3i1.3254

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a vital role in encouraging the development of the country's economy, including contributing to GDP and employment. However, even though MSMEs' contribution to the economy is very central, MSMEs still face several obstacles such as difficult access to financing from financial institutions. The aim that researchers want to achieve in this research is to describe what factors hinder the accessibility of MSMEs to financial institutions, especially banks, and to find out the solutions provided by the government to overcome obstacles to MSMEs' accessibility to financing. This research category is qualitative research with a library study approach, where research data sources are accessed from various literature or documents. Based on research by researchers, there are several factors that hinder the accessibility of MSMEs, including: MSMEs in the eyes of banking financial institutions are not yet bankable, understanding of MSME actors, lack of financial literacy of MSME actors, and complicated financing procedures.
Co-Authors Marliyah Nurlaila Nurlaila Ridho Erianto