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All Journal Jurnal Ilmiah Raflesia Akuntansi Jurnal Ilmiah Nusantara
Dini Haryati
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH PENDAPATAN DAN PENGETAHUAN MASYARAKAT TENTANG ZAKAT TERHADAP KESADARAN MEMBAYAR ZAKAT MAL DI KELURAHAN TERUSAN Mafrudho Mafrudho; Mahdayeni Mahdayeni; Alfazri Rahmadani; Dini Haryati
JURNAL ILMIAH NUSANTARA Vol. 2 No. 3 (2025): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v2i3.4581

Abstract

This study aims to analyze the influence of income and community knowledge about zakat on awareness of paying zakat mal in Terusan Village. Zakat is one of the obligations for Muslims who have significant social and economic empowerment. However, community awareness in paying zakat still varies, influenced by various factors, including income levels and understanding of zakat. The results of the study showed that income has a positive and significant effect on awareness of paying zakat mal, namely tcount> ttable or 2.051> 1.862, which means that the higher a person's income, the greater their awareness of paying zakat. In addition, public knowledge about zakat also has a positive and significant influence on the awareness of paying zakat mal, namely tcount> ttable 4.211> 1.682. This shows that the better a person's understanding of zakat, the higher their awareness to fulfill it.
Pengaruh Green Accounting, Material Flow Cost Accounting dan Environmental Performance Terhadap Sustainable Development Dini Haryati
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1138

Abstract

This study aims to analyze the impact of green accounting, material flow cost accounting (production cost, area size, production output), and environmental performance on sustainable development. The population of this study includes energy sector companies in the subsectors of oil, gas, coal, and palm oil listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Data were collected secondary through purposive sampling, resulting in 23 companies with 69 observations, based on certain criteria. The analysis methods include descriptive statistics, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple regression, coefficient of determination, and hypothesis tests t and F using Eviews. The results show that green accounting, production costs, and production output have an impact on sustainable development, while area size and environmental performance do not have an impact. This study is limited by the availability of data and the number of sample companies, as well as the subjective measurement of green accounting. It is recommended to expand the sample, use more objective measurements, and add variables such as green intellectual capital, environmental cost, and internal corporate governance strength for future research.
Co-Authors Alfazri Rahmadani Mafrudho Mafrudho Mahdayeni Mahdayeni