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All Journal IMAGE Journal of Business Management Education (JBME) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Journal Analytica Islamica Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Kajian Peradaban Islam JURNAL AKUNTANSI Indonesian Journal of Halal Research Indonesian Journal of Islamic Business and Economics (IJIBE) TSARWATICA (Islamic Economic, Accounting, and Management Journal) Jurnal Kajian Peradaban Islam INVOICE : JURNAL ILMU AKUNTANSI Al-Muamalat : Jurnal Ekonomi Syariah Share: Jurnal Ekonomi dan Keuangan Islam Journal of Innovation Research and Knowledge Iqtisad : Journal of Islamic Economic and Civilization
Nasim, Arim
Universitas Pendidikan Indonesia
Religion Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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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

Abstract

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.
Moderator Effect of Halal Certified Awareness on Millennials and Generation Z Purchasing Decisions of Non-Halal Beauty Products Juliana, Juliana; Mardiatunnisa, Mardiatunnisa; Rosida, Rida; Nasim, Arim; Budiwati, Neti; Azim, Mohammad; Rusydiana, Aam Slamet
Indonesian Journal of Halal Research Vol. 7 No. 2 (2025): August
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijhar.v7i2.38344

Abstract

This study examines the impact of beauty influencers, brand image, and awareness of halal certification on Muslim women’s purchasing decisions regarding non-halal certified beauty products, utilizing the Stimulus–Organism–Response (SOR) framework. Data were collected from 290 respondents and analyzed with Partial Least Squares-Structural Equation Modeling (PLS-SEM). The model explains 74.4% of the variance in purchase decisions and 62.7% of the variance in attitude, indicating strong explanatory power. The results reveal that beauty influencers have a significant impact on brand image (β = 0.146, p < 0.01) and attitude (β = 0.072, p < 0.05), while brand image has a strong influence on attitude (β = 0.778, p < 0.001). Attitude has a substantial positive effect on purchase decisions (β = 0.677, p < 0.001) and mediates the impact of beauty influencers on purchasing behavior. In contrast, brand image does not directly influence purchase decisions. Furthermore, awareness of halal certification negatively affects purchasing decisions (β = –0.235, p < 0.001) and weakens the relationship between attitude and purchasing decisions (β = –0.076, p < 0.01). These findings underscore the pivotal role of consumer attitudes in shaping purchase intentions, while also highlighting the significance of halal awareness in the beauty industry. The study suggests that strengthening halal literacy and implementing strategic marketing are essential for enhancing consumer trust and supporting the growth of halal-certified beauty products.
Driving Maqāṣid al-Shari’ah Performance in Islamic Banks: The Roles of Islamic Social Reporting, Intellectual Capital, and Sharia Governance Nasim, Arim; Asbaruna, Elfina Qorina Binti; Juliana, Juliana; Purnomo, Budi Supriatono; Marlina, Ropi; Sholahudin, Muhamad Afif; Rusydiana, Aam Slamet; Qudratov, Inomjon
Al-Muamalat Vol. 13 No. 1 (2026): January
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v13i1.54396

Abstract

This study aimed to examine the influence of Islamic Social Reporting (ISR) and Islamic Intellectual Capital (IIC) on the Maqasid Shariah Index (MSI) in Islamic banks, with Islamic Corporate Governance (ICG) acting as a moderating variable. A quantitative method was used to analyze secondary data from 19 Islamic commercial banks operating in Indonesia, Malaysia, and Saudi Arabia during the 2023–2024 period. ISR was measured through content analysis based on 39 disclosure indicators, while IIC was assessed using the iB-VAIC method. Furthermore, ICG was proxied by the frequency of meetings of the Board of Commissioners and Directors. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that ISR and IIC had a positive and significant effect on MSI, suggesting that ethical social disclosure and effective management of intellectual capital supported the achievement of maqasid shariah objectives in Islamic banking. ICG also showed strengthening roles by enhancing the relationships between ISR, IIC, and MSI. These results reflected the importance of integrating social responsibility, intellectual capital, and shariah-compliant governance to improve maqasid-based performance. In this study, important contributions were made to the body of knowledge by providing cross-country empirical evidence and offering a comprehensive framework for understanding maqasid-oriented performance in Islamic banking.
Co-Authors Aam Slamet Rusydiana, Aam Slamet Adhani, Annisa Afdhal, Mufridhal Jamaluddin Afri, Annisa Aulia Agus Widarsono Andriana, Denny Anisa Anisa Asbaruna, Elfina Qorina Binti Azhar, Ian Azim, Mohammad Besar, Mohd. Hairul Azrin Haji Calista, Giovani Cantika, Resa Caria Ningsih Delina Herdian Septiani Edi Suryadi Edi Suryadi, Edi Elis Mediawati, Elis Endarty, Kharisma Fauzia, Nasihah Firmansyah Firmansyah Friti Anifa Ida Farida Adi Prawira Illa Susilawati Juliana Juliana Juliana Juliana Kirana, Gaby Linda Nurlaela Lutfi Madani Luthfia, Nadira Luthfia, Nadira Mardiatunnisa, Mardiatunnisa Meisyaroh, Maya Muhammad Ilyas Candra Herawan Nailatul Fadhila Neti Budiwati Ningrum, Herawati Nur Apandi, R Nelly Nurlaela, Linda Oktaviana, Alysa Permana, Erwin Perwira, Ida Farida Adi Purbaningrum, Ivana Rosa Purbaningrum, Ivana Rosa Purnama, Alma Avida Purnomo, Budi Supriatono Qudratov, Inomjon Ramadhan, Riva Rizki Irnama, Fetti Robiah, Hesti Siti Ropi Marlina Rosida, Rida Rozmita Dewi Yuniarti, Rozmita Dewi Shifa Miarti Aziza Sholahudin, Muhamad Afif Sobana, Dadang Husen Sofia, Khalida Suryadi, Ryan Sutrisno Sutrisno Syah Putra, Norman Syahri Romdhon, Muhammad Rizqi Ugli, Odiljonov Makhmudjon Murodjon W. Mahri, A. Jajang Yenik Candra Kiranawati