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All Journal Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Upe, Al Quadhri
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Health Professions Public Health Social Sciences

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Integrating Management Auditing with Social and Environmental Accounting: Case studies from the Mining, Financial, and Technology Sectors Upe, Al Quadhri; Al Asyary; Rahman, Muljibir
Li Falah: Journal of Islamic Economics and Business Vol. 10 No. 1 (2025): June 2025
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v10i1.12086

Abstract

This study examines the relationship between management auditing and social and environmental accounting in the context of the development of sustainable business practices. It highlights the shift in management auditing from a financial focus to integrating Environmental, Social, and Governance (ESG) principles and social and environmental impacts. Through a systematic literature review of 56 peer-reviewed articles published between 2020-2024. The results show that the integration of social and environmental accounting in management auditing contributes to strengthening corporate governance, mitigating reputational risks, and creating sustainable value. The research also highlights challenges in the implementation of management audits integrated with social and environmental accounting, including standardization of measurement methods, limited auditor competence, and regulatory complexity. This conceptual study is limited by its literature-based approach and requires further empirical validation to test the proposed integrated management audit framework in real-world organizational contexts. The theoretical and practical implications of this research provide insights for academics, audit practitioners, and stakeholders in developing a comprehensive and sustainable management audit framework.
Addressing Patient Loyalty Through Their Commitment Influenced by Electronic Word-of-Mouth and Hospital’s Image Upe, Al Quadhri; Palilati, Alida; Zaid, Sudirman; Nasrul, Nasrul
Kesmas Vol. 19, No. 3
Publisher : UI Scholars Hub

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Abstract

This article explores the influence of Electronic Word of Mouth (e-WoM) and hospital image on hospital patient loyalty, emphasizing the mediating role of patient commitment. Amidst the development of the healthcare industry sector in Indonesia, this study highlighted that e-WoM and hospital image significantly enhanced patient loyalty, with patient commitment playing an important mediating role. This article suggested practical strategies for hospitals, such as improving the quality of healthcare services, leveraging positive e-WoM, and implementing loyalty programs to elevate patient commitment and loyalty. These findings underscore the importance of hospital image and e-WoM in patient retention, providing valuable insights for strategic planning in the context of the healthcare industry.
Co-Authors Al Asyary Alida Palilati Muljibir Rahman, Muljibir Nasrul Nasrul Zaid, Sudirman