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All Journal Jurnal Keuangan dan Perbankan An-Nisbah: Jurnal Ekonomi Syariah Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Nusantara Hasana Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi EKSYA: Jurnal Ekonomi Syariah eCo-Fin Journal of Applied Accounting And Business (JAAB) Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Al Dzahab Al Fiddhoh: Journal of Banking, Insurance, and Finance ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar International Journal of Economics (IJEC) International Journal of Community Service (IJCS) Journal of Student Research Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Manajemen Informatika (JUPUMI) J-ISACC : Journal of Islamic Accounting Competency Jurnal Kendali Akuntansi Jurnal Manajemen Keuangan Syariah Jurnal Riset Akuntansi Jurnal Kajian Dan Penalaran Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Journal of Islamic Economics and Finance Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ilmiah Nusantara Akuntansi Pajak dan Kebijakan Ekonomi Digital Kajian Ekonomi dan Akuntansi Terapan An-Nisbah: Jurnal Ekonomi Syariah Tafaqquh : Jurnal Hukum Ekonomi Syariah dan Ahwal Syahsiyah Jurnal Maisyatuna Ecobankers : Journal of Economy and Banking Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Publikasi Ekonomi dan Akuntansi
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Journal : Nusantara Hasana Journal

ANALISIS PENGELOLAAN KEUANGAN SYARIAH DALAM MENINGKATKAN TRANSPARANSI PADA YAYASAN PENDIDIKAN ISLAMIC BOARDING SCHOOL AL-ANWAR PETANANG KUMPEH Windayani, Windayani; Usdeldi, Usdeldi; Muthmainnah, Muthmainnah
Nusantara Hasana Journal Vol. 5 No. 9 (2026): Nusantara Hasana Journal, February 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i9.1903

Abstract

This study is entitled “Analysis of Sharia Financial Management in Enhancing Transparency at the Islamic Boarding School Education Foundation Al-Anwar Kumpeh.” The background of this research emphasizes the importance of implementing sharia financial management in Islamic educational institutions to create transparency, accountability, and financial governance aligned with Islamic values. The purpose of this study is to analyze the financial management system, identify existing obstacles, and find solutions to improve financial transparency at the Al-Anwar Foundation. This research employs a descriptive qualitative method, with data collection techniques including interviews, observations, and documentation. Data analysis was conducted using the Miles and Huberman model through the stages of data reduction, data display, and conclusion drawing. The results show that financial management at the Al-Anwar Foundation has implemented sharia principles such as trustworthiness (amanah), justice, and hisbah through participatory budgeting and record-keeping based on written evidence. However, several obstacles remain, including limited human resources, manual recording systems, and unstable funding income. The foundation addresses these challenges by setting budget priorities, providing sharia financial management training, and implementing social policies for underprivileged students. This study concludes that sharia financial management at the Al-Anwar Foundation has been carried out well; however, improvements in professional capacity and financial system digitalization are still needed to strengthen transparency.
ANALISIS PENERAPAN PENCATATAN DAN PELAPORAN KEUANGAN MASJID DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS ( Studi Pada Masjid Besar Nurul Jama’ah Kec. Tanah Merah ) Nurhabiba, Nurhabiba; Usdeldi, Usdeldi; Marissa Putriana
Nusantara Hasana Journal Vol. 5 No. 9 (2026): Nusantara Hasana Journal, February 2026
Publisher : Yayasan Nusantara Hasana Berdikari

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

Abstract

Mosque financial management plays an important role in maintaining the trust of the congregation as the party providing funds. This study aims to analyze the practices of mosque financial recording and reporting in improving transparency and accountability at the Grand Mosque of Nurul Jama’ah. The focus of the study includes financial transaction recording and financial reporting. This research uses a descriptive qualitative method with data collection techniques through interviews, observation, and documentation. The research informants consist of mosque administrators and congregation members. The data were analyzed by describing the financial management practices implemented in the field and examined using Practice-Based Financial Reporting Theory. The results of the study show that mosque financial recording is carried out in a simple manner using a single cash book with a single-entry system, where all receipts and expenditures are recorded chronologically and supported by transaction evidence. Financial reports are delivered regularly to the congregation every Friday through direct announcements and the mosque information board. However, the recording and reporting of mosque assets have not been carried out systematically, so financial information is still limited to cash aspects. Nevertheless, these financial management practices reflect the mosque administrators’ efforts toward transparency and accountability to the congregation.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI ISSI (2020-2024) Salsabila Dhiva Hauri; Usdeldi, Usdeldi; Marissa Putriana
Nusantara Hasana Journal Vol. 5 No. 9 (2026): Nusantara Hasana Journal, February 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i9.1915

Abstract

This study aims to analyze the effect of green accounting implementation and environmental performance on firm value in the basic materials sector listed on the Indonesia Sharia Stock Index (ISSI) during the 2020–2024 period. Firm value is measured using Tobin’s Q ratio, green accounting is measured through environmental cost ratios, and environmental performance is measured using the PROPER rating. This research employs a quantitative approach using panel data regression analysis with EViews software. The research sample consists of 9 basic materials companies listed on ISSI during the observation period. The data are obtained from companies’ annual reports, sustainability reports, and PROPER reports. The results show that the implementation of green accounting has a positive and significant effect on firm value, while environmental performance does not have a significant effect on firm value. These findings indicate that investors still place greater emphasis on financial aspects than on environmental performance when assessing firm value.
Co-Authors Abda Abda Achyat Budianto Agustina Mutia Ahmad Syahrizal Ahmad Syukron Prasaja Ahsan, Muhamad Alawiyah, Rabiyatul Andika Subandra Anita, Efni Anzu Elvia Zahara Anzu Elvia Zahara Arfan Arfan Arianti, Asna Armaz, Eja Atar Satria Fikri Atar Satria Fikri Ayu Febrianty Rahma Ayub Afriansyah Aztyara Ismadharliani Behy Rosalia Beid Fitrianova Andriani Chasna, Arfial Debi Zafitri Debi Zafitri Dedek Kusnadi Dessy Anggraini Desta, Sri Yulfa Diwantara, Victor Edo Ferdian Nugraha Eja Armaz Hardi Elena Zulinovika Elya Yuliani Elyanti Rosmanidar Elyanti Rosmanidar, Elyanti Erdiansah, Alim Eri Nofriza Erwin Saputra Siregar Febrinita Verawati Damanik Ferri Saputra Tanjung Firman Syah Noor Fitri Ayu Santika Fitri, Sasmita Fitrianova Andriani, Beid Fusfita, Nurlia G.W.I. Awal Habibah Gustira, Fira Habriyanto Habriyanto Hana Lukiana Harahap, Vinta Deliyani Hardiansyah Hardiansyah Ifazah, Laily Ika Jasuma Putri Ika Jasuma Putri Irma Lusiana Jumiati Jumiati Kurniawati Syawalinda Laila Farhat Lili Putika LUSIANA, IRMA M. Nazori M. Ridlwan Nasir M. Ridlwan Nasir M. Subhan Mercyana, Sefi Mohammad Orinaldi Muhamad Ahsan Muhamad Subhan Muhammad Agus Muljanto Muhammad Taufik Ridho Muslimatunnisa Safitri Muthmainnah Muthmainnah Nina Marlina Nofriza, Eri Nova Erliyana Nurasiah Delka Nurfitri Martaliah Nurfitri Martaliah Nurfitri Martaliah, Nurfitri Martaliah Nurhabiba, Nurhabiba Nurrahma Sari Putri Orinadi, Mohammad Orinaldi, Mohammad Pelita Hati Harapan Jaya Pudji Lestari Puteri Anggi Lubis Putri, Ema Santika Putriana, Marissa Rafidah Rafidah Rafidah Rahma, Sri Rahman, Radiansyah Rahman, Sakinah Rahmat Budi Permana Ramadhan, Argianov Ramadhani, Asty Rahmi Ranti Khairunnisa Reza Safira Nabilla Rina Oktalia Rokhmat Subagiyo, Rokhmat Safaat, Muhktar Safitri, Denta Saijun Saijun Saipullah Hismaslul Salsabila Dhiva Hauri Sandi darmansyah Selvi Yani Silfi Afrianti Sinta Safitri Solma, Solma Sri Hartatik Sri Rahma Sucipto Sucipto Sugeng Santoso Sukma Gusti Armaida Sumarni Sumarni supendri, Winda Surni Nurlita Tanjung, Ferri Saputra Taufik Ridho Taufik Ridho, M. Tika Andriani Titin Agustin Nengsih Utami Ria Rahayu Widodo Widodo Windayani, Windayani Yanti, Indah Putri Febri Yon Sudarso Yonie, Rika Yudhi Novriansyah, Yudhi yuliani, Elya