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All Journal Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business
Zuliansyah, A. Zuliansyah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH GREEN INTELLECTUAL CAPITAL, GREEN HUMAN RESOURCE MANAGEMENT, DAN GREEN INNOVATION TERHADAP KINERJA KEBERLANJUTAN PERUSAHAAN SRI-KEHATI 2021-2023 Utami, Putri Diar; Supaijo, Supaijo; Zuliansyah, A. Zuliansyah
JURNAL ILMIAH EDUNOMIKA Vol 9, No 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16405

Abstract

The decline in the SRI-Kehati Index quality reflects complex challenges involving market dynamics, global economic conditions, and the industrial sector's response to sustainability and good corporate governance issues. In the implementation of sustainability performance, Green Intellectual Capital emerges as a key determinant of a company's sustainability and financial performance. Organizations that adopt green business concepts such as Green Human Resource Management (GHRM) are likely to achieve greater financial savings and generate profits. Many industries are shifting to adopt a green mindset. Increasingly, companies are considering Green Innovation as a critical approach to reduce negative impacts on the environment. Based on these factors, the objective of this research is to examine the influence of green intellectual capital, green human resource management, and green innovation on the sustainability performance of SRI-Kehati companies from 2021 to 2023. This study employs a quantitative approach and utilizes secondary data from sustainability performance reports of companies, which is then analyzed using multiple regression analysis. The results indicate a significant influence of green intellectual capital, green human resource management, and green innovation on the sustainability performance of SRI-Kehati companies.
PENGARUH GREEN INTELLECTUAL CAPITAL, GREEN HUMAN RESOURCE MANAGEMENT, DAN GREEN INNOVATION TERHADAP KINERJA KEBERLANJUTAN PERUSAHAAN SRI-KEHATI 2021-2023 Utami, Putri Diar; Supaijo, Supaijo; Zuliansyah, A. Zuliansyah
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16405

Abstract

The decline in the SRI-Kehati Index quality reflects complex challenges involving market dynamics, global economic conditions, and the industrial sector's response to sustainability and good corporate governance issues. In the implementation of sustainability performance, Green Intellectual Capital emerges as a key determinant of a company's sustainability and financial performance. Organizations that adopt green business concepts such as Green Human Resource Management (GHRM) are likely to achieve greater financial savings and generate profits. Many industries are shifting to adopt a green mindset. Increasingly, companies are considering Green Innovation as a critical approach to reduce negative impacts on the environment. Based on these factors, the objective of this research is to examine the influence of green intellectual capital, green human resource management, and green innovation on the sustainability performance of SRI-Kehati companies from 2021 to 2023. This study employs a quantitative approach and utilizes secondary data from sustainability performance reports of companies, which is then analyzed using multiple regression analysis. The results indicate a significant influence of green intellectual capital, green human resource management, and green innovation on the sustainability performance of SRI-Kehati companies.
Analysis Effectiveness Of The Accounting Information System For Cash Receipts And Disbursements In Supporting Internal Nurpasya, Putri; Eliza, Any; Sisdianto, Ersi; Zuliansyah, A. Zuliansyah; Mohamed, Adjila
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4980

Abstract

Internal control and Accounting Information System are closely related. In the cash receipts and disbursements cycle, the use of AIS is a necessity because there is a significant risk of misappropriation, thus requiring strict supervision of cash. Companies are expected to utilize AIS technology carefully to enhance effectiveness. The research aims to measure the effectiveness level of the Cash Receipts and Disbursements AIS in supporting internal control, which will be further examined from an Islamic perspective. This is a qualitative research where primary and secondary data are sourced from interviews and documentation. Data analysis is descriptive and qualitative, combined with a checklist method using Dean J. Champions' formula to measure the AIS effectiveness, which serves as the basis for evaluating whether the AIS can support internal control at PT. Haleyora Power Region 7 Lampung.The measurement results based on quality standards and Sharia principles show a score of 100%, and the evaluation indicates that the AIS has proven to be effective in supporting the internal control procedures at PT. Haleyora Power Region 7 Lampung.
Co-Authors Any Eliza Ersi Sisdianto Mohamed, Adjila Nurpasya, Putri Supaijo Supaijo Utami, Putri Diar