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All Journal JURNAL PENDIDIKAN TAMBUSAI Innovative: Journal Of Social Science Research
Dani, Muhammad Riyan
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Humanities Computer Science & IT Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peran Nilai-Nilai Islam dalam Membangun Karakter Anti-Gratifikasi pada Mahasiswa Maulida, Nadia; Siregar, Nadhifa Rizky Zahira; Julianti, Vina; Dani, Muhammad Riyan; Siregar, Hapni Laila
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk mengkaji peran nilai-nilai Islam dalam membangun karakter anti-gratifikasi pada mahasiswa. Gratifikasi, atau pemberian hadiah untuk mempengaruhi keputusan, merupakan tindakan yang merugikan dan bertentangan dengan nilai-nilai Islam. Nilai-nilai seperti taqwa, sabar, muhasabah, keadilan, dan amanah diyakini dapat berperan penting dalam membentuk karakter yang menolak gratifikasi. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan survei kuesioner online kepada 25 mahasiswa dari berbagai universitas. Hasil penelitian menunjukkan bahwa mayoritas mahasiswa memahami konsep nilai-nilai Islam dan menganggapnya penting untuk diterapkan dalam kehidupan. Namun, masih terdapat perbedaan persepsi mengenai dampak gratifikasi dan pentingnya karakter anti-gratifikasi. Implementasi nilai-nilai Islam dalam membangun karakter anti-gratifikasi dapat dilakukan melalui pendekatan holistik yang melibatkan pendidikan, keteladanan, dan dukungan lingkungan. Kendala yang dihadapi antara lain internalisasi nilai-nilai tersebut dalam perilaku sehari-hari dan pengaruh lingkungan sekitar. Solusi yang dapat ditempuh adalah pembinaan karakter berbasis nilai-nilai Islam, pemanfaatan teknologi, dan kolaborasi dengan keluarga serta masyarakat. Penelitian ini menyimpulkan bahwa nilai-nilai Islam memiliki peran penting dalam membangun karakter anti-gratifikasi pada mahasiswa, namun diperlukan upaya yang komprehensif dan berkelanjutan untuk mengimplementasikannya secara efektif.
Enviromental Credits Accounting dan Peran Akuntansi Dalam Transisi Hijau: Kajian Literatur Simatupang, Erik Martua; Dani, Muhammad Riyan; Anakampun, Arif; Darma, Jufri
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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The global environmental crisis, marked by climate change, rising carbon emissions, and the degradation of natural resources, has created an urgent demand for transparent and accountable reporting systems. International regulatory pressures, such as the Paris Agreement and carbon pricing policies, have compelled companies to shift their focus not only toward profitability but also toward long-term sustainability. In this context, accounting plays a strategic role in providing relevant information on sustainability activities, particularly through the application of environmental credits accounting, which involves the recognition, measurement, and reporting of carbon credits and other environmental instruments. This article aims to examine the role of accounting in supporting the green transition by reviewing literature on the concepts, practices, and challenges of implementing environmental credits accounting. The research method employed is a literature review by analyzing recent scholarly sources, institutional reports, and sustainable accounting standards. The findings indicate that environmental credits accounting significantly contributes to enhancing transparency in sustainability reporting, supporting green investment decisions, and strengthening corporate legitimacy in response to increasingly stringent environmental regulations. Nevertheless, key challenges remain, including inconsistencies in reporting standards, limitations in valuation methods, and the lack of harmonized cross-country policies. In conclusion, accounting plays a central role in accelerating the green transition; however, consistent regulatory frameworks and standardized reporting practices are essential to ensure its effective implementation.
Co-Authors Anakampun, Arif Jufri Darma Julianti, Vina Maulida, Nadia Simatupang, Erik Martua Siregar, Hapni Laila Siregar, Nadhifa Rizky Zahira