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Implementation of Environmental Cost Accounting: A Systematic Literature Study and Its Impact on Corporate Profitability Sofia, Khalida; Fauzia, Nasihah; Nasim, Arim
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15660

The role of accounting as a provider of financial information for stakeholders is very important, especially for strategic decision making and policy. Environmental cost accounting is present as an answer to government policies on hazardous waste management for each industry. This study aims to analyze the application of environmental cost accounting. This study uses the SLR (Systematic Literature Review) method as its research approach, which is a systematic approach to reviewing and analyzing the relevant literature available in a particular research domain. In this study, this method involves the identification, evaluation, and interpretation of relevant previous studies in order to achieve the research objectives. The studies were obtained from the Google Scholar database with a time span of the last 10 years, namely from 2013 to 2023. The results of the research conducted by the researcher show that the impact influenced by the application of environmental cost accounting has a positive impact on acceptance and shows the environmental accounting information system model at PGN, on social responsibility, waste management, affects the company's profit, and also on the stock market.

Sharia Compliance Implementation In Saving With Rewards Juliana, Juliana; W. Mahri, A. Jajang; Nasim, Arim; Ramadhan, Riva; Permana, Erwin
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 5 No 1 (2023): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2023.5.1.9757

The background of this study is based on the phenomenon of the problem that there are still differences of views among scholars regarding of saving with reward by Islamic financial institutions, one of which is the tabungan berhadiah product at Bank Syariah X. This study aims to measure customer perceptions of sharia compliance with tabungan berhadiah product at Bank Syariah X. The data from this study were obtained from the tabungan berhadiah customers at Bank Syariah X, which totaled 50 respondents. The research method used in this study is descriptive quantitative with data analysis techniques using descriptive statistics. While the dimensions used in this study are DSN MUI No.2 year 2000 concerning the saving, DSN MUI No.86 year 2012 concerning rewards in Islamic financial institutions. The results of this study show that the sharia compliance of rewards in Islamic financial institutions is in accordance with the fatwa of the MUI DSN. The dimensions of the DSN MUI No.2 year 2000 concerning the saving, DSN MUI No.86 year 2012 concerning rewards in Islamic financial institutions, including in very good criteria. The impact of discussion about this product on icreasing literacy about sharia compliance on product in Islamic financial institutions especially tabungan berhadiah in bank syariah X.

The Influence of E-banking Technology Adoption on Sharia Banking Performance Moderated by Islamic Corporate Governance Nurlaela, Linda; Nasim, Arim; Andriana, Denny
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.60417

The purpose of this study was to determine the role of Islamic Corporate Governance in this case the characteristics of top management and the characteristics of the Sharia Supervisory Board (DPS) in moderating the effect of e-banking technology adoption on Islamic banking performance. In this study, Islamic banking performance is proxied through financial performance as measured by Return on Assets (ROA) and Operational Performance as measured by Operating Expenses to Operating Income (BOPO). Therefore, the research objects in this study are top management characteristics, Sharia Supervisory Board characteristics, e-banking technology adoption, financial performance and operational performance of Islamic banking. Meanwhile, the research subjects are Islamic commercial banks in Indonesia during the period 2016 to 2020. This study uses a quantitative descriptive approach, so the data analysis technique used is descriptive analysis and moderation regression analysis with the help of SPSS Version 26 software. The results of this study indicate that the adoption of e-banking technology has a significant effect on the financial performance of Islamic banking as measured using ROA and has a significant effect on operational performance as measured using BOPO. In addition, ICG successfully moderates the effect of e-banking technology adoption on Islamic banking performance.

The Problems of Sharia Investment in Indonesia from The Perspective of Maqashid Al-Sharia Purbaningrum, Ivana Rosa; Luthfia, Nadira; Nasim, Arim
Islamic Research Vol 7 No 2 (2024): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v7i2.306

This study examines investment instruments in Indonesia from an islamic perspective, focusing on their compliance with Maqashid Al-Shariah and Islamic capital market regulations. It also explores public preceptions of the halal status of Islamic capital market product. The methodology used is a qualitative approach with a literature review. The study reviews 200 journal articles, selecting 32 relevant journal and 2 books for analysis. The findings show that Islamic investments must adhere to the five key elements of Maqashid Al-Shariah: protection of religion, life, intellect, lineage, and wealth. Investments that fail to meet these criteria may not be considered fully compliant with Shariah, despite legal recognition. Regulations by the OJK and supported by the DSN-MUI provide a sufficient legal framework, but Shariah principles are often blended with conventional ones due to the influence of Pancasila ideology. The study also reveals mixed public opinions regarding the Islamic capital market, with many questioning whether products labeled as "Shariah" truly meet halal and Shariah principles. This skepticism is compounded by the absence of specific laws regulating the Islamic capital market, highlighting a gap between legality and morality. The study emphasizes the need for clearer policies distinguishing between Shariah and conventional principles and the importance of enhancing public literacy on Shariah-compliant investments.

The Problems of Sharia Investment in Indonesia from The Perspective of Maqashid Al-Sharia Purbaningrum, Ivana Rosa; Luthfia, Nadira; Nasim, Arim
Islamic Research Vol 7 No 2 (2024): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v7i2.306

This study examines investment instruments in Indonesia from an islamic perspective, focusing on their compliance with Maqashid Al-Shariah and Islamic capital market regulations. It also explores public preceptions of the halal status of Islamic capital market product. The methodology used is a qualitative approach with a literature review. The study reviews 200 journal articles, selecting 32 relevant journal and 2 books for analysis. The findings show that Islamic investments must adhere to the five key elements of Maqashid Al-Shariah: protection of religion, life, intellect, lineage, and wealth. Investments that fail to meet these criteria may not be considered fully compliant with Shariah, despite legal recognition. Regulations by the OJK and supported by the DSN-MUI provide a sufficient legal framework, but Shariah principles are often blended with conventional ones due to the influence of Pancasila ideology. The study also reveals mixed public opinions regarding the Islamic capital market, with many questioning whether products labeled as "Shariah" truly meet halal and Shariah principles. This skepticism is compounded by the absence of specific laws regulating the Islamic capital market, highlighting a gap between legality and morality. The study emphasizes the need for clearer policies distinguishing between Shariah and conventional principles and the importance of enhancing public literacy on Shariah-compliant investments.

THE IMPORTANCE OF GREEN ACCOUNTING IN THE BANKING SECTOR IN UZBEKISTAN: ANALYSIS OF DIFFERENCES IN PERCEPTIONS BETWEEN ACADEMICS AND PROFESSIONALS Ugli, Odiljonov Makhmudjon Murodjon; R Nelly Nur Apandi; Arim Nasim
Journal of Innovation Research and Knowledge Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study investigates the differences in perceptions between academics and banking professionals regarding the importance of green accounting in the banking sector of Uzbekistan. With a growing global emphasis on sustainability and environmental responsibility, green accounting has emerged as a critical tool for integrating ecological concerns into financial decision-making. Despite its relevance, its adoption in Uzbekistan remains limited. Data were collected from 20 academics and 20 banking professionals using a quantitative survey method. Descriptive statistics and an independent samples t-test were used to analyze perception differences. The results indicate that perceive professionals about green accounting as significantly more important than academics This gap reflects differing awareness, exposure, and priorities related to environmental accounting practices. The findings underscore the need for increased collaboration between academia and industry and policy interventions to enhance the understanding and implementation of green accounting in the Uzbek banking sector.

Sharia Compliance of Murabahah of Gold ProductsIn Mandiri Sharia Banks Adhani, Annisa; Nasim, Arim; Juliana, Juliana; Sobana, Dadang Husen
Iqtisad: Journal of Islamic Economic and Civilization Vol. 1 No. 1 (2025): Iqtisad : Journal of Islamic Economic and Civilization
Publisher : PT. Student Rihlah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61630/irjiec.v1i1.2

This study aims to measure customer perceptions of sharia compliance of gold murabahah financing products at Bank Syariah Mandiri (BSM) Cianjur Branch Office. The background of this study arose from the differences in views of scholars regarding the validity of non-cash gold buying and selling, which is an important consideration in evaluating sharia financial products. This study uses a descriptive quantitative method with descriptive statistical analysis techniques on data obtained from 92 respondents who use gold installment products. The results of the study indicate that in general, BSM gold installment products are in accordance with DSN-MUI Fatwa No. 77/2010, No. 04/2000, and No. 25/2002, and meet the maqasid sharia parameters. The dimensions of the fatwa related to murabahah and maqasid sharia are in the "very good" category, while the dimensions related to the rahn contract still need improvement although they remain in the "good" category. The implications of these findings indicate that the implementation of gold financing products at BSM Cianjur has a high level of sharia compliance, but there needs to be an evaluation of branch policies related to the rahn aspect to achieve perfection in the application of sharia principles.

Factors of Competitive Advantage of Islamic Banks in Indonesia: A Literature Review Study Robiah, Hesti Siti; Endarty, Kharisma; Nasim, Arim
Islamic Research Vol 8 No 2 (2025): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v8i2.304

This study explores the factors influencing the competitive advantage of Islamic banks in Indonesia through a systematic literature review (SLR). The study examines the development of the Islamic banking sector in Indonesia since the enactment of Law No. 7 of 1992 and highlights various aspects such as regulation, supporting infrastructure, public literacy, and supervision. Based on OJK data as of June 2023, Islamic financial assets reached IDR 2,450 trillion, with the Islamic capital market and Islamic banks as the largest contributors. The results show that the most significant factors influencing the competitive advantage of Islamic banks include the marketing mix, the role of technology, banking facilities, environmental influence, market orientation, training, infrastructure, the role of the government, service quality, Islamicity performance, online media marketing, customer relationship management (CRM), green banking, and intellectual capital. Most of the research uses quantitative methods (65%), followed by qualitative methods (33%) and mixed methods (7%). This study suggests that Islamic banks need to focus on these factors in their strategies to remain competitive in a dynamic and competitive market, with government support and the implementation of innovative technology as key success factors.

Factors of Competitive Advantage of Islamic Banks in Indonesia: A Literature Review Study Robiah, Hesti Siti; Endarty, Kharisma; Nasim, Arim
Islamic Research Vol 8 No 2 (2025): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v8i2.304

This study explores the factors influencing the competitive advantage of Islamic banks in Indonesia through a systematic literature review (SLR). The study examines the development of the Islamic banking sector in Indonesia since the enactment of Law No. 7 of 1992 and highlights various aspects such as regulation, supporting infrastructure, public literacy, and supervision. Based on OJK data as of June 2023, Islamic financial assets reached IDR 2,450 trillion, with the Islamic capital market and Islamic banks as the largest contributors. The results show that the most significant factors influencing the competitive advantage of Islamic banks include the marketing mix, the role of technology, banking facilities, environmental influence, market orientation, training, infrastructure, the role of the government, service quality, Islamicity performance, online media marketing, customer relationship management (CRM), green banking, and intellectual capital. Most of the research uses quantitative methods (65%), followed by qualitative methods (33%) and mixed methods (7%). This study suggests that Islamic banks need to focus on these factors in their strategies to remain competitive in a dynamic and competitive market, with government support and the implementation of innovative technology as key success factors.

Mudharabah and Musyarakah Financing in Indonesian Islamic Banking Practices: Is It Equity or Debt Financing? Purnomo, Budi Supriatono; Nasim, Arim; Besar, Mohd. Hairul Azrin Haji; Suryadi, Edi
Islamic Research Vol 7 No 1 (2024): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v7i1.232

The purpose of this paper is to examine whether Mudharabah and Musyarakah financing from Islamic banks in Indonesia is capital or debt financing, based on legal, accounting, and fiqh perspectives. To achieve this goal, a review is carried out on laws, Sharia Accounting Standards, MUI and DSN Fatwas, the Al Quran and Hadith, articles, the Financial Reports of Islamic Banks in Indonesia, and other relevant documents. This study concludes that the law as stipulated in Act No. 21 of 2008 limits Islamic banking operational activities only to the financial sector, and it is almost impossible to implement in a real economy. The current provision does not allow Islamic banking to act as an investor in a mudharabah contract or as an asset owner in a musyarakah contract. This is confirmed in the financial reports of Islamic banks, which do not report mudharabah financing and musyarakah financing as investments. In addition, in practice, Contract musyarakah cannot stand on its own but must be carried out in a multi-contract (hybrid) manner. Even though the Prophet had forbidden the practice of two contracts in one transaction. On the other hand, in distributing financing, banks do not have a sharia contract basis to act as shaibul mal. The bank's status as Al-Wakil or Mudharib does not justify it changing its status to Shahibul Mal when disbursing funds. As a result, the Contract of mudharabah and musyarakah financing carried out by banks with customers as mudharib becomes void.

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