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All Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal Of Economics Social And Technology IIJSE
Rusli, Urisnawati
Unknown Affiliation
Arts Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Tren Kontemporer dalam Audit: Harmonisasi Teknologi dan Keberlanjutan dalam Praktek Audit Rusli, Urisnawati; Muslianti Middin; , Amiruddin; Syamsuddin
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10659

Abstract

In the modern era, audit practices are increasingly influenced by technological advancements and the need for sustainability. This article explores the harmonization of technology and sustainability in contemporary audit practices. The research methodology involves the analysis of scientific articles selected based on specific criteria, namely articles published within the time frame of 2015-2024 from journals in quartiles (Q1, Q2, Q3, and Q4). Utilizing the Prisma Watase Uake tool, 25 selected articles were identified. Through a Systematic Literature Review (SLR) approach, this research uncovers several technologies used to enhance the efficiency and accuracy of audits. Furthermore, the study highlights the importance of integrating sustainability into audits to assess the social and environmental impacts of companies. The findings indicate that the combination of technology and sustainability not only improves audit quality but also supports corporate social responsibility objectives. This article provides valuable insights for accounting professionals and researchers to understand the challenges and opportunities in the field of auditing in the future. The article has limitations due to the review of only 25 articles using Prisma Watase Uake, which is considered inadequate for a comprehensive understanding. Further research is needed to increase the volume of literature reviewed and to apply different methodologies. A qualitative approach could offer deeper insights into the experiences of audit practitioners in integrating technology and sustainability, as well as the challenges faced in the field.
Optimizing The Accountability Of Zakat Institutions With The Shariah Enterprise Theory Approach: A Systematic Literature Review Rusli, Urisnawati; Haliah, Haliah; Nirwana, Nirwana
International Journal Of Economics Social And Technology Vol. 3 No. 3 (2024): September 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i3.542

Abstract

This article aims to explore how the application of Shariah Enterprise Theory (SET) can optimize accountability in the performance of zakat institutions. This article uses the Systematic Literature Review (SLR) method as the main approach. The data used in this article uses secondary data obtained from scientific articles. Some sources of scientific articles include Sciencedirect, Google Scholar and ProQuest published between 2019 and 2024 using the keywords accountability, zakat institutions and shariah enterprise theory. The application of the SET principle in zakat management can increase the accountability of zakat distribution institutions both vertically to Allah SWT and horizontally to all humanity and the wider community. This study shows that the application of SET can bring significant benefits by strengthening the accountability of zakat distribution institutions. The existence of this systematic literature review is expected to be useful for teaching staff and advanced researchers, especially as a suggestion for the development of zakat accountability research with the SET approach in the future. This expectation is in line with the litimation in this study regarding the lack of literature that directly links the implementation of SET in optimizing accountability in zakat institutions.
A Systematic Literature Review: The Role of Supply Chain Management in Enhancing Corporate Operational Performance Rusli, Urisnawati; Masnia, Masnia; Usman, Asri; Mediaty, Mediaty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5981

Abstract

In a company, operational performance must be achieved to fulfill the company's strategy. The main objective of this systematic literature review is to explore and identify the role of Supply Chain Management (SCM) in enhancing the operational performance of companies by providing an overview of SCM across various organizations. The research methodology involves analyzing scientific articles based on the criteria of selecting articles published within the time frame of 2019-2024 from journals in quartiles (Q1, Q2, Q3, and Q4). Utilizing the Watase Uake Prisma tool, 24 selected articles were produced. The results affirm that SCM plays a vital role in improving the operational performance of companies. The novelty of this article lies in its comprehensive approach to analyzing the role of SCM across different types of companies. Additionally, the authors integrate existing literature findings to identify the most commonly applied SCM strategies or practices. Overall, this research highlights the importance of effective SCM strategies and practices in enhancing operational efficiency, as well as identifying the challenges faced by companies in implementing SCM.
Dramaturgi Peluncuran Danantara dan Dampaknya terhadap IHSG dalam Perspektif Politik Ekonomi Rusli, Urisnawati; Masnia, Masnia; Darmawati, Darmawati; Rasyid, Syarifuddin
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7435

Abstract

This study analyzes the launch of the Indonesian Sovereign Wealth Fund, Daya Anagata Nusantara Investment Authority (Danantara), through Erving Goffman's dramaturgical approach, focusing on its impact on the Indonesia Stock Exchange Composite Index (IHSG). Using a qualitative method, the study identifies the government's narrative through the "front stage" of public communication, as well as media and investor responses as the "audience." Data were collected through documentation techniques, mass media analysis, social media, and online observation (netnography), including official speeches, online news, and other digital content. The findings reveal a tension between political symbolism and transparency, which influences market perception. The short-term negative reaction in the IHSG reflects a misalignment between public image and policy reality. This study recommends the importance of coherence between symbolic communication and governance in maintaining market stability and building investor trust.
PEREMPUAN DAN GREENWASHING DALAM PROMOSI AKUNTANSI KEBERLANJUTAN: ANALISIS SEMIOTIKA ROLAND BARTHES Rusli, Urisnawati; Belo Ratte, Rosalena; Masnia, Masnia; Alimuddin, Alimuddin
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 7 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i7.2925

Abstract

This study aims to analyze the representation of women in Unilever Indonesia's sustainability communication and to examine indications of greenwashing practices through Roland Barthes’ semiotic approach. The research focuses on two of the company's digital media channels: the official website and the Instagram account @unileveridn, with data spanning from January 2023 to March 2025. The analysis reveals that women are portrayed as agents of social change, empowered entrepreneurs, and symbols of environmental concern. Through visual symbols (such as the color green, environmentally friendly activities, and facial expressions), verbal narratives (keywords such as empowered and sustainable), and the structure of digital campaigns, a myth is constructed that associates women with a natural affinity for sustainability issues. This strategy reinforces the company's image as environmentally conscious and progressive on gender issues. However, the findings also indicate that some content prioritizes symbolic representation over concrete evidence or measurable impact, suggesting the potential presence of greenwashing. The company's sustainability communication appears to focus more on brand legitimacy than on reflecting transparent and ecologically or socially responsible business practices. This study recommends a critical evaluation of sustainability narratives that utilize female imagery, and urges companies to deliver communication that is data-driven and produces tangible impact.
Co-Authors , Amiruddin Belo Ratte, Rosalena Darmawati Darmawati Haliah, Haliah Masnia Masnia, Masnia Mediaty Muslianti Middin Nirwana, Nirwana Rasyid, Syarifuddin Syamsuddin Usman, Asri