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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
Integration of Collaborative Communication in the Education of Islamic Economic Law from the Perspective of Hadith and Maqāṣid Al-Sharīʿah Fahrurrozi, Muhammad; Mas’ud, Marwan; Rizqi, Nur Anisa; Alhamdani, Fachrul Aziz; Prayoga, Teguh Dwi
JURNAL AT-TURAS Vol 13, No 3 (2026): Islamic Law, Socio-Economic Empowerment, and Sustainable Development
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/at-turas.v13i3.15713

Abstract

The limited public understanding of Islamic economic jurisprudence despite the rapid expansion of the Islamic economic system has contributed to persistent misconceptions in contemporary muʿāmalāt. This study aims to analyze the integration of collaborative communication into Islamic economic law education from the perspectives of Prophetic ḥadīth and maqāṣid al-sharīʿah according to al-Shāṭibī, and to formulate its implications for participatory Islamic economic education. This qualitative library research analyzes classical ḥadīth collections, scholarly commentaries, and relevant peer-reviewed literature using a thematic ḥadīth approach and descriptive-analytical reasoning. The analysis focuses on Prophetic traditions concerning transactional disclosure, dialogical clarification, dispute resolution, and the prohibition of deception, and interprets their communicative values through Collaborative Communication Theory and al-Shāṭibī’s maqāṣid framework. The findings reveal four interconnected principles of collaborative communication in Islamic economic education: shared understanding, information transparency, trust-building, and mutual responsibility. These principles are reflected in the Prophet’s ﷺ guidance concerning protection from transactional deception, dialogical clarification of economic rulings, peaceful resolution of sales disputes, and disclosure of defects in goods. From the maqāṣid perspective, their integration supports ḥifẓ al-dīn through religious understanding, ḥifẓ al-ʿaql through critical economic literacy, and ḥifẓ al-māl through the prevention of harmful and non-compliant practices. The study contributes a normative-educational model linking Prophetic communication values with collaborative learning and maqāṣid-oriented outcomes. It recommends strengthening dialogical, transparent, and multi-stakeholder approaches in Islamic economic education and further empirical research to assess their implementation