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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Journal of Management and Innovation Entrepreneurship (JMIE) Journal of Islamic Economics and Finance
Ghaniiy Al Hamiid
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGUNGKAPAN DAN PENYAJIAN LAPORAN KEUANGAN SUATU TANGGUNG JAWAB ETIS Anisa Kurniawati; Ayu Syafadan2; Ghaniiy Al Hamiid
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 2 No. 2 (2025): Januari
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v2i2.1574

Abstract

Penelitian ini bertujuan untuk mengkaji secara sistematis implementasi kode etik profesi advokat di Indonesia melalui metode Systematic Literature Review (SLR). SLR merupakan teknik yang digunakan untuk mengumpulkan, mengevaluasi secara kritis, dan menyintesis hasil berbagai penelitian terkait topik tertentu. Penelitian ini mengacu pada literatur yang diperoleh melalui Google Scholar selama periode 2019–2024, dengan fokus pada strategi penyelesaian masalah, perspektif, dan teori-teori relevan terkait laporan keuangan sebagai tanggung jawab etis. Hasil penelitian menunjukkan bahwa laporan keuangan berperan penting dalam menciptakan transparansi dan akuntabilitas, terutama dalam sektor pemerintahan dan organisasi non-laba. Penyajian laporan keuangan sesuai standar akuntansi, seperti PSAK dan PSAP, memungkinkan pengguna informasi memahami aktivitas keuangan secara rinci, meningkatkan kepercayaan publik, serta mendukung pengambilan keputusan yang etis. Selain itu, etika bisnis dan akuntansi memainkan peran krusial dalam menjaga integritas dan profesionalisme pengelolaan keuangan. SiMPULAN, Penelitian ini menyoroti bahwa pentingnya penerapan etika dan tata kelola yang baik dalam pelaporan keuangan, baik di sektor publik maupun swasta. Kecurangan dalam laporan keuangan dapat diminimalkan melalui sistem manajemen yang baik dan penerapan nilai-nilai etis yang kuat. Dalam konteks legitimasi organisasi, pengungkapan sosial dan tanggung jawab perusahaan menjadi aspek penting yang mendorong kepercayaan masyarakat terhadap entitas. Kata Kunci: Systematic Literature Review, Laporan Keuangan, Etika Bisnis, Transparansi, Akuntansi, Kode Etik Profesi Advokat
PENGARUH LIKUIDITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Haryadi, Soni; Ghaniiy Al Hamiid; Heki Marzadi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

This research aims to obtain, analyze, and explain the influence of liquidity and capital structure on the value of companies in the Food and Beverage Manufacturing sector listed on the Indonesia Stock Exchange for the years 2021-2023. This research falls into the category of quantitative research. The population of this research is Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange in 2021-2023. With the sampling technique used being purposive sampling. The sample used consists of 99 Food and Beverage Manufacturing Sector Companies listed on the Indonesia Stock Exchange. Based on the results of simultaneous testing, the Liquidity variable has an influence on the Company Value, while the Capital Structure variable does not have an influence on the Company Value. A low sigma coefficient for Liquidity indicates that this variable has a more stable and possibly significant influence on the Value of the Company. Keywords: Liquidity, Capital Structure, Company Value
DAMPAK GREEN FINANCE TERHADAP PERTUMBUHAN EKONOMI SYARIAH Ghaniiy Al Hamiid; M Nathan bari Harahap
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2025): November
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/joieaf.v2i2.2713

Abstract

Green finance was a financial instrument designed to support environmentally friendly and sustainable economic activities. This concept became increasingly relevant amid the growing global awareness of climate change and the importance of environmental conservation. In the context of Islamic economics, green finance not only reflected concern for the environment but also integrated Islamic ethical values that emphasized balance, justice, and sustainability, as embodied in the principles of maqashid sharia. This study aimed to evaluate the impact of green finance on the growth of the Islamic economy using a systematic literature review approach based on the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol. The findings of this study showed that various instruments such as green sukuk , green financing, and innovations in environmentally oriented Islamic financial products contributed to improving both economic and social performance. Furthermore, green finance in Islamic economics also helped shape an inclusive and sustainable financial ecosystem aligned with long-term development goals. Therefore, the integration of green finance into Islamic economic policies and practices was seen as a strategic step in addressing the challenges of sustainable development in the modern era.
Co-Authors Anisa Kurniawati Ayu Syafadan2 Haryadi, Soni Heki Marzadi M Nathan bari Harahap