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All Journal Jurnal Ekonomi dan Bisnis Dharma Andalas Al-Sharf: Jurnal Ekonomi Islam
Isriani, Rahmi
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Economics, Econometrics & Finance

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The Green Accounting terhadap Profitabilitas pasca covid-19 pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI 2020 - 2022 Isriani, Rahmi; Dahlia, Dahlia
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 26 No 1 (2024): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v26i1.1009

Abstract

Penelitian ini bertujuan untuk menyusun dan mengetahui kesesuaian penyusunan laporan keuangan pada Jingga Batik Bukittinggi dengan standar akuntansi yang berlaku umum yaitu SAK ETAP. Penelitian ini menggunakan metode deskriptif Kuantitatif. Fokus penelitian adalah dokumen atau catatan yang berhubungan dengan laporan keuangan. Sumber data dalam penelitian ini menggunakan sumber data primer dan sekunder yang diperoleh dari Owner Jingga Batik Bukittinggi. Data penelitian ini dikumpulkan melalui wawancara dan dokumentasi. Hasil penelitian menemukan bahwa sistem pencatatan yang dilakukan oleh Jingga Batik Bukittinggi masih sangat sederhana sebatas mencatat pendapatan dan pengeluaran. Laporan keuangan menurut SAK ETAP terdiri dari laporan laba rugi, laporan perubahan ekuitas, laporan posisi keuangan, laporan arus kas, dan catatan atas laporan keuangan. Jingga Batik Bukittinggi belum menyusun laporan keuangan sesuai dengan standar yang berlaku umum karena keterbatasan pengetahuan dan pemahaman dalam bidang akuntansi sehingga penyusunan laporan keuangan tidak sesuai dengan SAK ETAP. Keywords: Laporan keuangan; SAK ETAP
Penerapan Prinsip-Prinsip Good Corporate Governance Pada Dinas Kependudukan dan Pencatatan Sipil Kota Bukittinggi, Sumatera Barat Wahyudi, Riki; Isriani, Rahmi
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 27 No 2 (2025): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v27i2.2206

Abstract

This study was conducted to measure performance using the principles of Good Corporate Governance (GCG), which is operationally based on legal foundations or regulations of a sharia nature based on the Qur’an and The Hadith of the Prophet. The research was conducted qualitatively by describing the facts and information available in the field. Data source were obtained from observations and interviews with employees working in the institution. Furthermore, this research was conducted at one of the government office, namely the Population and Civil Registration Office (DUKCAPIL) in Bukittinggi City, West Sumatera. Based on the research results, it shows that each of the GCG Principles has been applied at the DUKCAPIL Office in Bukittinggi. The GCG principles include transparency where the vision, mission and products as well as risk management, have been well implemented and published through the DUKCAPIL office Website. Accountability in the form of sustainable performance managed in accordance with applicable regulations. Responsibility which includes compliance with applicable laws as stated in PBI Regulation No. 11/33/PBI/2009 dated December 7, 2009 concerning the implementation of GCG for each government office, as well as social responsibility to the general public. Independence, meaning managing professionally and without any conflicts of interest while avoiding pressure from any party. Fairness and equality in fulfilling the stakeholders’ rights arising from applicable laws and regulations, and also receiving equal treatment without discrimination in accordance with the applicable laws and regulations. Abstrak Penelitian ini dilakukan dalam rangka mengukur kinerja dengan menggunakan prinsip-prinsip Good Corporate Governance (GCG) yang menjadi operasionalnya tetap berlandaskan dengan dasar-dasar hukum, atau peraturan-peraturan yang sifatnya syari’ah dengan berlandaskan Al-Qur’an dan Hadis Nabi. Penelitian dilakukan secara kualitatif dengan mendeskripsikan fakta-fakta dan keterangan yang ada di lapangan. Sumber data diperoleh dari wawancara kepada pegawai yang bekerja di instansi tersebut. Selanjutnya, penelitian ini dilakukan pada salah satu Lembaga Aparatur Negara yaitu Dinas Kependudukan dan Pencatatan Sipil (DUKCAPIL) Kota Bukittinggi, Sumatera Barat. Berdasarkan hasil penelitian menunjukkan bahwa setiap prinsip-prinsip GCG telah diterapkan pada Dinas DUKCAPIL Kota Bukittinggi. Adapun prinsip-prinsip GCG itu meliputi Keterbukaan (transparency) yakni visi, misi dan produk-produk serta pengelolaan resiko sudah diterapkan dengan baik dan dipublikasikan melalui website Dinas DUKCAPIL Kota Bukittinggi, pertanggungjawaban (accountability) berupa kinerja yang berkesinambungan sudah dikelola sesuai dengan peraturan yang berlaku, tanggung jawab (responsibility) meliputi kepatuhan terhadap perundang-undangan yang berlaku dalam aturan PBI No. 11/33/PBI/2009 tanggal 07 Desember 2009 tentang pelaksanaan Good Corporate Governance (GCG) bagi setiap Dinas yang bersifat kenegaraan serta tanggung jawab sosial kepada masyarakat umum, independen (independency) ini berarti mengelola secara profesional dan tanpa ada benturan kepentingan serta dapat menghindari tekanan kepentingan dari pihak mana pun, kewajaran dan kesetaraan (fairness) dalam memenuhi hal-hak stakeholders yang timbul berdasarkan peraturan perundang-undangan yang berlaku dan juga mendapatkan perlakuan yang setara tanpa diskriminasi sesuai dengan peraturan perundang-undangan yang berlaku
Agrikutural System In Jorong Koto Tinggi, Baso District, Agam Regency To Support The Achievement Of SDG 2 (Zero Hunger) From An Islamic Economic Perspective Yolanda, Adisti; Angraini, Dewi Manda; Devy, Tartila; Isriani, Rahmi
Al-Sharf: Jurnal Ekonomi Islam Vol 6, No 3 (2025)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v6i3.12650

Abstract

This study analyzes the agricultural system in Jorong Koto Tinggi, Baso District, Agam Regency, in relation to the achievement of Sustainable Development Goal (SDG) 2 “Zero Hunger” from the perspective of Islamic economics. Despite abundant natural resources, most farmers still rely on traditional methods with low productivity, constrained by limited capital, low adoption of technology, limited understanding of sustainable agriculture, as well as the impacts of climate change and commodity price fluctuations. This research employed a descriptive qualitative method through observation, in-depth interviews, and documentation, with data analyzed inductively using reduction, presentation, and conclusion drawing. The findings reveal that agricultural transformation is occurring gradually; some farmers have begun to adopt modern technologies such as hand tractors, rice transplanters, and mini combine harvesters that improve efficiency and productivity, while the majority still depend on manual tools. The main obstacles include limited capital, lack of technical training, inadequate irrigation infrastructure, and resistance to change. From the perspective of Islamic economics, agricultural management should be based on the principles of sustainability (istidamah), public interest (maslahah), and distributive justice to achieve societal welfare (falah).
Co-Authors Angraini, Dewi Manda Dahlia Dahlia Devy, Tartila Riki Wahyudi, Riki Yolanda, Adisti