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All Journal AKUNTANSI DEWANTARA Al-Kharaj: Journal of Islamic Economic and Business Al-Minhaj JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi Kreatif Indonesia Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomika dan Bisnis
Sahrir
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Mental Value Added and Sharia Value Added: Phenomenological Reflection of the Meaning of Zakat as Altruistic Behavior Sultan; Sahrir; Darwis; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8546

Abstract

This study aims to deeply uncover the meaning of zakat for companies, particularly in the context of zakat as mental value added and as part of the Sharia Value Added (SVA) concept. Departing from an interpretive paradigm with a phenomenological approach, this study examines how business actors interpret zakat not only as a sharia obligation, but also as altruistic behavior that contributes to mental, spiritual, and social well-being. Data were obtained through in-depth interviews, observations, and documentation of company leaders and employees who consistently pay zakat. The results show that zakat is interpreted as a voluntary act of helping others, which brings a sense of joy, pride, and satisfaction to those who do it. Informants feel that zakat functions not only as a distribution of wealth, but also as a means of purifying the soul, strengthening humanitarian values, and forming inner peace. This sense of satisfaction arises from the awareness that some of the wealth owned is the right of others.
Pengaruh Blue Accounting, Corporate Social Responsibility dan Kebijakan Pemerintah Terhadap Persaingan Pasar Alwarahmah, Aftita; Ramadhan, Abid; Sahrir
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 18 No. 1 (2026): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v18i1.1172

Abstract

Konsep CSR dan blue accounting menjadi kebutuhan strategis karena tuntutan transparansi regulasi lingkungan dan tranparansi pelaporan pemerintah. Di sisi lain,dinamika persaingan di pasar maritim di pengaruhi oleh kebijakan pemerintah yang terus berubah. Tetapi tidak banyak penelitian yang mengintegrasikan ketiga elemen tersebut secara menyeluruh dalam industry maritim Indonesia. Tujuan penelitian ini Perusahaan maritim harus menunjukkan kepatuhan terhadap tanggung jawab sosial dan lingkungan menganalisis pengaruh blue accounting, corporate social responsibility (CSR), dan kebijakan pemerintah terhadap persaingan pasar di sektor maritim Indonesia. Dengan pendekatan kuantitatif deskriptif, penelitian ini menggunakan data sekunder dari 12 perusahaan maritim yang bersumber di website resmi bursa efek Indonesia (BEI) www.idx.co.id. Analisis data menggunakan regresi linier berganda melalui aplikasi SPSS versi 27. Hasil penelitian menunjukkan bahwa penerapan blue accounting, CSR dan kebijakan pemerintah berpengaruh positif terhadap persaingan pasar. Sinergi antara regulasi, tranparansi akuntansi lingkungan, dan tanggung jawab sosial dapat meningkatkan keberlanjutan bisnis sektor maritim.
Co-Authors Abid Abid Ramadhan Alwarahmah, Aftita Andika Rusli Anggra Alfian Angraeni, Viska Annisanisa Asriany Aulia Putri Azzahra Darwis Harni Istiqama Asviola Nur Anissah Barim Rahmat Siswannto Riyanti Salmia Sofyan Syamsuddin sultan Syarifuddin Tiara Madani. B Zikra Supri