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PERCEPTIONS OF MSME ACTORS TOWARDS DISCLOSURE OF SUSTAINABILITY REPORTS (CASE STUDY ON MSME BONTOLOE, TAKALAR DISTRICT) Nadhirah Nagu; Anas Iswanto Anwar; Mursalim Nohong; Amiruddin Amiruddin; Haeriah Hakim; Muhammad Rifai; Audy Alifia Rudy
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 2 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i2.39808

Abstract

This study aims to examine differences in the perceptions of MSME actors on sustainability reporting disclosures. This difference in perception will be tested on environmentally sensitive MSMEs and non-environmentally sensitive MSMEs. Differences in the perceptions of MSME actors will then be tested on the compliance aspect; aspects of understanding sustainability; sustainable corporate governance aspects; aspects of political, environmental and social sustainability performance; and aspects of the economic performance of SMEs. The research population is the research sample used, consisting of 120 MSME actors consisting of 10 service MSMEs and 110 non-service MSMEs. The research data was processed using SPSS 25. The results of the study showed that there were significant differences in aspects of sustainable understanding, aspects of political, environmental and social sustainability performance, and aspects of economic performance between environmentally sensitive MSMEs and non-environmentally sensitive MSMEs, but there were no differences significantly to the compliance aspect and sustainable corporate governance aspects.
Towards Discursive Justice: An Integrative Foucault-Islam Framework for Critical Media Discourse Analysis in Justice Issues Qudratullah Qudratullah; Mursalim Nohong; Muhamad Iqbal; Ressi Susanti; Omer Mohamed Taha Alkanan
Jurnal Ilmiah Al-Syir'ah Vol 23, No 1 (2025)
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/jis.v23i1.3196

Abstract

This research aims to analyze the construction of online media discourse in the "Vina Cirebon" case through the integration of Foucauldian discourse analysis and Islamic legal perspectives to understand the dynamics of power, knowledge, and justice in media narratives. Using a qualitative approach with case study design, this research analyzes six Kompas.com news articles from January-June 2024 selected purposively. The analytical method includes critical discourse analysis based on Foucault's model examining knowledge systems, power-knowledge relations, regimes of truth, and subject construction, which is then evaluated using Islamic legal perspectives on principles of justice (al-’adl), transparency (al-wuduh), and protection of human dignity (karamah al-insan). Research findings reveal that media operates as a discursive apparatus legitimizing institutional dominance of the Indonesian National Police (POLRI) in controlling information production and distribution, where "truth" is constructed through discursive practices that marginalize alternative perspectives. Islamic legal evaluation shows misalignment between media practices and Islamic justice principles, particularly in transparency and protection of individual dignity. This research produces the innovative concept of "discursive justice" that demands media practices to be not only procedurally fair but also substantively protective of human rights. The findings indicate the need for transformation of the media ecosystem towards more responsible and ethical practices in the context of justice.