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All Journal Komitmen : Jurnal Ilmiah Manajemen AICOS
Maulana, Izzul Haq Firman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE ROLE OF GREEN ACCOUNTING IN ENHANCING FINANCIAL TRANSPARENCY IN ISLAMIC FINANCIAL INSTITUTIONS Wardiyah, Mia Lasmi; Dzikrayah, Fithri; Ponirah, Ade; Maulana, Izzul Haq Firman; Fiddienillah, Qheista Noor
Komitmen: Jurnal Ilmiah Manajemen Vol 6, No 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.43689

Abstract

This study explores the role of green accounting in enhancing financial transparency within Islamic financial institutions. Green accounting, as an approach that integrates environmental responsibility into financial reporting, has gained attention for its potential to improve accountability and sustainability in finance. In Islamic finance, transparency is not only a regulatory requirement but also an ethical imperative aligned with Shariah principles. By conducting a literature review, this study synthesizes existing research on green accounting frameworks and their applicability in Islamic financial institutions. The findings suggest that adopting green accounting practices can bridge the gap between financial reporting and environmental stewardship, thus fostering greater stakeholder trust. Additionally, this approach aligns with the ethical and social objectives of Islamic finance, reinforcing the institutions' commitment to sustainable practices. This study provides insights for policymakers and financial managers aiming to integrate green accounting as a tool for transparency and sustainability. The research contributes to the discourse on sustainability in Islamic finance and highlights areas for future empirical investigation.
THE ROLE OF GREEN ACCOUNTING IN ENHANCING FINANCIAL TRANSPARENCY IN ISLAMIC FINANCIAL INSTITUTIONS Wardiyah, Mia Lasmi; Dzikrayah, Fithri; Ponirah, Ade; Maulana, Izzul Haq Firman; Fiddienillah, Qheista Noor
KOMITMEN: Jurnal Ilmiah Manajemen Vol. 6 No. 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.43689

Abstract

This study explores the role of green accounting in enhancing financial transparency within Islamic financial institutions. Green accounting, as an approach that integrates environmental responsibility into financial reporting, has gained attention for its potential to improve accountability and sustainability in finance. In Islamic finance, transparency is not only a regulatory requirement but also an ethical imperative aligned with Shariah principles. By conducting a literature review, this study synthesizes existing research on green accounting frameworks and their applicability in Islamic financial institutions. The findings suggest that adopting green accounting practices can bridge the gap between financial reporting and environmental stewardship, thus fostering greater stakeholder trust. Additionally, this approach aligns with the ethical and social objectives of Islamic finance, reinforcing the institutions' commitment to sustainable practices. This study provides insights for policymakers and financial managers aiming to integrate green accounting as a tool for transparency and sustainability. The research contributes to the discourse on sustainability in Islamic finance and highlights areas for future empirical investigation.
FINANCIAL PERFORMANCE ANALYSIS USING ECONOMIC VALUE ADDED (EVA) AND MARKET VALUE ADDED (MVA) METHODS AT PT. DIAGNOSIS LABORATORIUM UTAMA, TBK Maulana, Izzul Haq Firman
Asian Journal of Islamic Economic Studies Vol. 1 No. 1 (2024): AICOS: Asian Journal Of Islamic Economic Studies
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/aicos.v1i01.3535

Abstract

The purpose of this study was to determine the company's financial performance using the Economic Value Added (EVA) method and the Market Value Added (MVA) method. Measurement of the company's financial performance is needed to determine success in achieving the goals of a company. The type of research used is descriptive research using a quantitative approach. The object of research is PT Diagnosis Laboratorium Utama (DGNS) Tbk. period 2020 - 2022. The data used is secondary data in the form of financial reports obtained from the Indonesia Stock Exchange (BEI). The data analysis technique uses the EVA and MVA methods. The results of the research conducted show that in 2020 the EVA value is categorized as positive or above 0 (EVA>0). This proves that the company's management has succeeded in creating economic added value for the company and is also able to provide a rate of return to investors. However, in 2022 it decreased, EVA was negative or below 0 (EVA <0). Meanwhile, the calculation using the Market Value Added (MVA) method, the MVA data generated in 2020 is negative where the MVA value is <0. For 2021-2022, it is included in the MVA> 0 category or it can be said that it always produces positive values. It can be concluded that management has been able to increase shareholder wealth.
Co-Authors Dzikrayah, Fithri Fiddienillah, Qheista Noor Mia Lasmi Wardiyah, Mia Lasmi Ponirah, Ade