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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Hutabarat, Devi Natalia
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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PENERAPAN ESG DALAM BISNIS: TINJAUAN BIBLIOMETRIK DAN PERSPEKTIF UTILITARIANISME Hutabarat, Devi Natalia; Naimah , Zahroh
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.9558

Abstract

Environmental, social and governance (ESG) aspects have been considered by companies since the emergence of the sustainability development system by the United Nations which is adopted by countries. Companies are trying to implement these three aspects with the aim of mutual welfare of both the company and stakeholders. The intended common interest is one of the goals of the utilitarianism ethical principle. This research aims to analyze the application of ESG based on the utilitarianism principle. This research is a descriptive qualitative and uses bibliometric research methods on scientific articles. The result of this research analysis is that the implementation of ESG will indeed require sacrifices such as company finances but the results will bring welfare to stakeholders, the company's good name and even increase company profits.
Fraud Triangel: Menggali Akar Kecurangan dalam Etika Islam Wati, Sulaiha; Hirman, Akhmad Akram; Hamidah; Hutabarat, Devi Natalia
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 01 (2025): JIEI : Vol.11, No. 01, 2025
Publisher : ITB AAS INDONESIA Surakarta

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Abstract

The Fraud Triangle theory consists of three elements, namely Pressure, Opportunity, and Rationalization, which are integrated with the concept of human vices, according to Imam Al-Ghazali's book Ihya Ulumuddin. This research aims to understand the factors that drive a person to commit fraud, focusing on how vices such as Sabu'iyah, Bahimiyyah, and Syaithaniyah contribute to cheating behaviour. This research uses a qualitative method with semi-structured interviews with informants from manufacturing companies and tax consulting services in Indonesia. The results showed that the three elements of the Fraud Triangle, namely Opportunity, Rationalization, and Pressure, which are integrated with the book of Ihya Ulumuddin Imam Al-Ghazali that a person will commit fraud because of his nature, does not have a firm stance and faith. The weakness of an internal control system that causes a person to bring up his greed (Sabu'iyah), impulsive actions (Bahimiyah), and Mand guidance (Syaithaniyah) sees an opportunity. This pressure exists so that it rationalizes what is not good. The research results can strengthen a good internal control system for the company, employee ethics and morals, and a positive organizational culture. Novelty This research approach offers a new perspective on understanding the causes of fraud in financial statements through spiritual and ethical lenses that are rarely raised in the literature on fraud.
Co-Authors HAMIDAH Hirman, Akhmad Akram Wati, Sulaiha Zahroh Naimah, Zahroh