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All Journal Jurnal Kendali Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Erma Nuril Fajriah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Pemahaman Dan Kepedulian Implementasi Akuntansi Lingkungan Oleh UMKM Makanan Dan Minuman Di Kantin UMRI Erma Nuril Fajriah; Mivtahul Janati Rahmi Fajri; Siti Rodiah
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2741

Abstract

The aim of this research is to determine the level of understanding and concern of food and beverage canteen MSME business actors at Muhammadiyah University of Riau regarding the application of environmental accounting in their business operations. Environmental accounting is a field of accounting that is developing by voluntarily including environmental costs in company financial reports. Research data was collected through questionnaires. Using a random proportional technique, three canteen MSMEs selling food and drinks at the Muhammadiyah University of Riau were selected. In this qualitative descriptive research, data analysis was carried out using the Miles and Huberman data analysis model in Sugiyono (2017): reducing data, presenting data, and making conclusions. The research results show that two out of three food and beverage MSME business owners in the Muhammadiyah University of Riau canteen have a good understanding and concern about the importance of implementing green accounting (environmental accounting). They do not yet understand the details of business and environmental costs, but they know that environmental costs are included in their business financial statements.
MEMBANGUN KEPERCAYAAN BISNIS : ANALISIS PEMASARAN TIKTOK LIVE DALAM KERANGKA ETIKA BISNIS ISLAM Sahira Azzahra; Fauziah Tiara Anggraini; Mivtahul Janati Rahmi Fajri; Erma Nuril Fajriah; Agustiawan Agustiawan
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 1 (2025): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/6w281w08

Abstract

The development of digital technology has transformed business marketing strategies, one of which isthrough the live streaming feature on TikTok. TikTok Live provides business owners with the opportunity tointeract directly with consumers, build trust, and drive real-time sales. However, in practice, variouschallenges arise regarding the implementation of Islamic business ethics. This study aims to analyze thealignment of TikTok Live marketing strategies with the principles of Islamic business ethics, namely tauhid(unity), equilibrium (balance), free will, responsibility, and ihsan (benevolence). Using a qualitativedescriptive method and a sociological-juridical approach, this study finds that many marketing practices onTikTok Live do not fully comply with Islamic business ethics, particularly in terms of transparency, honesty,and consumer responsibility. Some business owners still use manipulative marketing techniques, such ascreating false urgency and making exaggerated claims, which can mislead consumers. Therefore, furtherefforts are needed to raise awareness of Islamic business ethics in digital marketing so that businesses canoperate not only profitably but also based on Islamic values and bring benefits to society.
Co-Authors Agustiawan Agustiawan Fauziah Tiara Anggraini Mivtahul Janati Rahmi Fajri Sahira Azzahra siti rodiah