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All Journal Jurnal El Rayyan: Jurnal Perbankan Syariah Al-Istimrar: Jurnal Ekonomi Syariah Academia Open
Sunni Syahputra
Universitas Islam Negeri Sumatera Utara
Arts Economics, Econometrics & Finance Medicine & Pharmacology Public Health

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ANALISIS BIBLIOMETRIK PENERAPAN TRANSAKSI IJARAH DI PERBANKAN SYARIAH MENGGUNAKAN VOS VIEWER (STUDI KASUS BANK BUKOPIN SYARIAH) Sunni Syahputra; Yuli Artina Pratiwi; Syaikhah Putri Alifiah; Nurhidayah
Jurnal El Rayyan: Jurnal Perbankan Syariah Vol. 2 No. 2 (2023): Jurnal El Rayyan: Jurnal Perbankan Syariah
Publisher : STAI Syekh.H. Abdul Halim Hasan Al Ishlahiyah Binjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59342/jer.v2i2.436

Abstract

Tujuan dari penelitian ini adalah untuk memahami transaksi Ijarah yang terlibat dalam perbankan syariah. Transaksi ijarah sangat dikenal dalam kegiatan ekonomi Indonesia, khususnya kegiatan ekonomi Islam. Transaksi Ijarah ini termasuk dalam standar akuntansi PSAK 107. Penelitian ini menggunakan metode deskriptif kualitatif yaitu mengumpulkan beberapa objek dari artikel jurnal yang ada, dan penelitian ini menggunakan bantuan Publish or Perish untuk menemukan objek artikel tersebut. untuk mempelajari dan aplikasi VOS Viewer untuk melihat hubungan antara basis data.
Analisis Bibliometrik Penerapan Transaksi Ijarah di Perbankan Syariah Menggunakan VOSviewer (Studi Kasus Bank Bukopin Syariah) Sunni Syahputra; Yuli Artina Pratiwi; Syaikhah Putri Alifiah; Nurhidayah Nurhidayah
Al-Istimrar: Jurnal Ekonomi Syariah Vol. 2 No. 2 (2023): Edisi Desember 2023
Publisher : Institut Syekh Abdul Halim Hasan Binjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59342/istimrar.v2i2.299

Abstract

Tujuan dari penelitian ini adalah untuk memahami transaksi Ijarah yang terlibat dalam perbankan syariah. Transaksi ijarah sangat dikenal dalam kegiatan ekonomi Indonesia, khususnya kegiatan ekonomi Islam. Transaksi Ijarah ini termasuk dalam standar akuntansi PSAK 107. Penelitian ini menggunakan metode deskriptif kualitatif yaitu mengumpulkan beberapa objek dari artikel jurnal yang ada, dan penelitian ini menggunakan bantuan Publish or Perish untuk menemukan objek artikel tersebut. untuk mempelajari dan aplikasi VOSviewer untuk melihat hubungan antara basis data.
Implementation of Environmental Accounting in a Halal Manufacturing Company: Implementasi Akuntansi Lingkungan di Perusahaan Manufaktur Halal Sunni Syahputra; Yenni Samri Juliati Nasution; Hendra Harmain
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11572

Abstract

General Background: The halal industry is expanding globally, driven by increasing awareness of ethical, hygienic, and spiritually aligned production standards. Specific Background: In Indonesia, as a key player in the halal economy, the integration of Islamic values into business practices is emphasized, including environmental accountability. Knowledge Gap: However, practical implementation of sharia-based environmental accounting remains limited, especially in halal manufacturing sectors. Aims: This study investigates the application of environmental accounting at PT Kimia Farma in the Medan Industrial Area, focusing on the integration of maqashid sharia principles. Results: Findings show that while the company implements environmental initiatives—such as waste treatment, energy efficiency, and CSR—it lacks a formal environmental accounting framework grounded in Islamic accountability. Novelty: Using stakeholder theory and Islamic accountability theory, the research presents empirical insights into the gap between normative values and structured sharia reporting, highlighting both institutional strengths (halal certification, managerial commitment) and constraints (lack of technical guidance, limited human resource capacity). Implications: The study underscores the urgency of developing sharia-compliant environmental reporting models to strengthen ethical governance in halal industries, offering strategic insights for policymakers, regulators, and halal enterprises seeking sustainability through faith-based accountability.Highlight : The study explores environmental accounting implementation in the halal industry using a case study of PT Kimia Farma. Findings show the absence of a structured sharia-based reporting system despite internal Islamic values. Key barriers include lack of technical guidelines and limited literacy in maqashid shariah among staff. Keywords : Environmental Accounting, Halal Industry, Maqashid Shariah, Islamic Accountability, PT Kimia Farma
Co-Authors Hendra Harmain Nurhidayah Nurhidayah Nurhidayah Syaikhah Putri Alifiah Yenni Samri Juliati Nasution Yuli Artina Pratiwi