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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Al-Insyiroh: Jurnal Studi Keislaman
Prayoga, Teguh Dwi
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Religion Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTANIAN Nurlaeli, Fenti; Prayoga, Teguh Dwi
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11578

Abstract

Abstract This study aims to look at the effect of implementing green accounting and environmental performance on the financial performance of agricultural sector companies listed on the IDX for the 2021-2023 period. The research method uses a causal quantitative approach. The population is agricultural sector companies listed on the IDX. A sample of 8 companies was taken by purposive sampling. Data analysis techniques using SPSS. The results showed that green accounting has no effect on financial performance, this is evidenced by the results of the t test 0.868>0.05. environmental performance has no effect on financial performance. This is evidenced by the results of the t test 0.928>0.05. While simultaneously green accounting and environmental performance have a significant effect on financial performance. This is evidenced by the results of the f test 0.007 <0.05. Future research is expected to better understand the relationship between green accounting, environmental performance, financial performance in various contexts. Companies need to practice green accounting and environmental performance as a whole in business strategy, in the hope that investors will be more interested and support the adoption of sustainable business practices. Keywords: Green Accounting, Environmental Performance and Financial Performance
Preventing Bullying in Pesantren: A Maqāṣid al-Sharī‘ah and Hadith Perspective on the Role of the Sakinah Family Hasan, Irsyad; Mas'ud, Marwan; Prayoga, Teguh Dwi
Al-Insyiroh: Jurnal Studi Keislaman Vol. 12 No. 1 (2026): March 2026
Publisher : LPPPM STAI Darul Hikmah Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35309/alinsyiroh.v12i1.633

Abstract

This study examines the concept of the sakinah family as a preventive framework against bullying from a hadith-based perspective. Employing a qualitative library research design, the primary data sources consist of canonical hadith collections—particularly Ṣaḥīḥ al-Bukhārī, Ṣaḥīḥ Muslim, Sunan Abī Dāwūd, and Sunan al-Tirmidhī—. Secondary sources include contemporary scholarly works on bullying, child psychology, and Islamic family studies published in peer-reviewed journals. Using thematic hadith analysis (al-dirāsah al-mawḍū‘iyyah) and a socio-normative approach, this study identifies four operative mechanisms through which the sakinah family model functions in preventing bullying: (1) the internalization of compassion (raḥmah) through prophetic parenting patterns, (2) the cultivation of emotional regulation based on the prohibition of anger-driven aggression, (3) dialogical conflict resolution modeled in the Prophet’s household interactions, and (4) moral-social accountability reinforced through teachings on dignity (karāmah) and the prohibition of humiliation. These mechanisms operate at the levels of character formation, emotional development, and social behavior control within the family structure. The novelty of this research lies in its analytical reconstruction of hadith narratives into a concrete preventive model against bullying, moving beyond general normative discussions of the sakinah family toward a structured socio-ethical framework grounded in prophetic traditions. By bridging classical hadith scholarship and contemporary bullying discourse, this study offers a conceptually integrative and practically applicable contribution to Islamic family studies
Co-Authors Hasan, Irsyad Mas'ud, Marwan Nurlaeli, Fenti