Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Amkop Management Accounting Review (AMAR)
Lubis, Siti Nurhalizah
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Urgensi Pengembangan Akuntansi Syariah Dalam Kajian Filsafat Ilmu Sebagai Sumber Pengetahuan Di Era Modern Lubis, Siti Nurhalizah; Nurlaila, Nurlaila
Widya Balina Vol 9 No 1 (2024): Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.561

Abstract

Meskipun berasal dari ilmu alam, filsafat ilmu semakin banyak digunakan untuk menggambarkan berbagai cabang studi. Beberapa bidang termasuk akuntansi, telah melakukan kajian dengan menggunakan metodologi ilmiah dalam penelitian. Pada bagian ini, kita akan melihat bagaimana akuntansi syariah dan ilmu akuntansi dapat dibangun di atas landasan filsafat ilmu. Setelah mengumpulkan bahan referensi yang relevan, penelitian ini menggunakan metode kualitatif dalam bentuk tinjauan pustaka (literature review) dengan pendekatan analisis deskriptif untuk mengkaji literatur yang ada mengenai penelitian.
Urgensi Pengembangan Akuntansi Syariah Dalam Kajian Filsafat Ilmu Sebagai Sumber Pengetahuan Di Era Modern Lubis, Siti Nurhalizah; Nurlaila, Nurlaila
Widya Balina Vol. 9 No. 1 (2024): Jurnal Widya Balina
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.561

Abstract

Meskipun berasal dari ilmu alam, filsafat ilmu semakin banyak digunakan untuk menggambarkan berbagai cabang studi. Beberapa bidang termasuk akuntansi, telah melakukan kajian dengan menggunakan metodologi ilmiah dalam penelitian. Pada bagian ini, kita akan melihat bagaimana akuntansi syariah dan ilmu akuntansi dapat dibangun di atas landasan filsafat ilmu. Setelah mengumpulkan bahan referensi yang relevan, penelitian ini menggunakan metode kualitatif dalam bentuk tinjauan pustaka (literature review) dengan pendekatan analisis deskriptif untuk mengkaji literatur yang ada mengenai penelitian.
The Effect Of Implementation Of Shariah Compliance And Islamic Corporate Social Responsibility (ICSR) On Financial Performance With Earning Quality As An Intervening Variable Lubis, Siti Nurhalizah; Siregar, Saparuddin; Nurlaila
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3203

Abstract

This study aims to analyze the effect of Shariah Compliance and Islamic Corporate Social Responsibility (ICSR) implementation on financial performance with earnings quality as an intervening variable in Islamic Commercial Banks in Indonesia for the period 2019–2023. This study uses a quantitative approach with path analysis to examine the direct and indirect relationships between variables. The results show that Shariah Compliance has a significant negative effect on financial performance and earnings quality, while ICSR has no significant effect on financial performance but a significant positive effect on earnings quality. The earnings quality variable is proven to have a significant positive effect on financial performance. The mediation test shows that financial performance is unable to positively mediate the relationship between Shariah Compliance and ICSR on earnings quality. This finding indicates that the implementation of sharia compliance and Islamic-based social responsibility programs still incurs short-term costs, resulting in suboptimal financial impacts, although in the long term it is expected to increase business legitimacy and sustainability. This study contributes to the literature on sharia governance by providing empirical evidence on the role of earnings quality as an intervening variable in the relationship between Shariah Compliance, ICSR, and financial performance in Islamic banks in Indonesia
Co-Authors Aminuyati Nurlaila Nurlaila Nurlaila Saparuddin Siregar