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The Role of Audit Quality in the Relationship between ESG and Corporate Financial Performance Rahmatika, Fina; Rahman, Taufikur
Journal of Accounting Inquiry Vol. 4 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2025.4.1.056-066

Abstract

Purpose: The purpose of this study is to determine how environmental, social, and governance performance affects financial performance and how audit quality is able to moderate the relationship between environmental, social, governance performance and financial performance in companies listed on ISSI. Methodology: The research method used is quantitative; the data in this study are secondary data accessed through the company's official website in the form of annual financial reports and sustainability reports. Sampling using the purposive sampling method and obtained a sample of 52 samples. The processing of this research data uses the EViews 12 application. Findings: The results of the study stated that environmental influences financial performance, social influences financial performance, independent board of commissioners influences financial performance, and audit committee influences financial performance. Institutional ownership influences financial performance. Audit quality as a moderating variable in the study can moderate the relationship between environmental and social factors and financial performance but failed to moderate the relationship between the independent board of commissioners, the audit committee, and institutional ownership and financial performance. Novelty: In this study, only the social aspects of GRI were used to assess social variables. and the use of the audit quality variable as a moderating variable.
Penggunaan Metode At-Tanzil dalam Membantu Kefasihan Membaca Al-Qur’an di Musholla Al-Muhibbin sofiatunjannah, sofiatun; hasanah, uswatun; hukama', syaiful; rahmatika, fina; maghfiroh, muliyatul
Jurnal Pengabdian Masyarakat: Tipis Wiring Vol 5 No 1 (2026): Tepis Wiring: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Unversitas Islam Raden Rahmat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/tepiswiring.v5i1.7823

Abstract

Abstract This study aims to analyze the use of the At-Tanzil method in improving fluency in reading the Qur'an at Musholla Al-Muhibbin, Pamaroh Village, Kadur District, Pamekasan Regency. The At-Tanzil method is recognized as a practical method that accelerates the ability to read the Qur'an through a systematic approach and attention to tajweed principles. This research employed the Participatory Action Research (PAR) approach with data collection techniques including observation, interviews, and documentation. The results show that the implementation of the At-Tanzil method involves several stages, from recognizing vowelized letters, practicing makharijul huruf (points of articulation), to collective tajweed reading sessions. This method has proven effective in enhancing students' fluency and accuracy in reading the Qur'an. Its advantages include a structured learning system, intensive practice, and direct guidance from teachers. However, it also requires skilled educators and regular student attendance. Despite these limitations, the At-Tanzil method remains relevant and effective for teaching Qur'anic reading, especially for beginners. Keywords: At-Tanzil method, fluency in reading the Qur'an.