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TRANSPARANSI DAN AKUNTABILITAS DALAM LAPORAN KEUANGAN SYARIAH : TINJAUAN SISTEMATIS niken, Niken Ardelia Zamrizal; Izzah Sholehah; Azzah Nabila
Journal of Islamic Economics and Finance Vol. 2 No. 1 (2025): Agustus
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/joieaf.v2i1.2614

Abstract

This study examines the application of the concept of transparency and accountability in the preparation of financial statements based on Sharia principles. Its main focus is to identify the characteristics of Sharia financial statements and their impact on the achievement of transparency and accountability. Furthermore, this study analyzes Islamic Financial Entities that face common challenges ini order to uphold principles. Using a systematic review approach, this study analyzes the literature and current practices in Islamic finance. This research shows that fairness and ethical principles are inherent in Sharia financial reporting. Islamic financial reporting is an important trust-building mechanism based on transparency and accountability. However, challenges such as the lack of uniform standardization and limited stakeholder understanding present significant obstacles. This research shows that regulations must be enforced and education must be increased to support the improvement of the quality of Islamic financial statements.
Application of Green Accounting Based on University Social Responsibility (USR) At Muhammadiyah University of Bengkulu : A Systematic Literature Review Izzah Sholehah; Resthi Amandaputri; Lise Salma Nurdia; Rina Yuniarti
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5526

Abstract

This study systematic literature review of 17 articles published between 2023 and 2025 to examine the implementation of green accounting grounded in University Social Responsibility (USR) within higher education institutions. The analysis demonstrates that green accounting contributes to enhancing environmental awareness and promoting stakeholder engagement in sustainability initiatives. However, it concurrently reveals substantial challenges related to reporting and auditing processes, primarily due to the absence of uniform standards and limitations in institutional capacity. This research offers critical insights and formulates recommendations aimed at advancing transparency and accountability in universities' sustainability practices. Its originality stems from the synthesis of contemporary research trends and identified obstacles, providing a foundation for the development of standardized, comprehensive green accounting frameworks tailored to the higher education context. Furthermore, the study underscores the necessity of multi-stakeholder collaboration to facilitate the effective and sustainable adoption of green accounting methodologies in future academic endeavors. Furthermore, the study underscores the necessity of multi-stakeholder collaboration to facilitate the effective and sustainable adoption of green accounting methodologies in future academic endeavors.
ANALISIS KALIMAT EFEKTIF DAN PARAGRAF SEBAGAI PILAR KETERAMPILAN PENULISAN KARYA ILMIAH MAHASISWA Izzah Sholehah; Al Munawwaroh, Hafizah; Ira Yuniati; ZS, Nensi Yuniarti; Seri Rahayu, Lola Cahaya; Nurdiah, Lise Salma; Azzah Nabila; Nabila Sakinah; Az Zahra, Fiona Gea; Merisa Anggraini; Dwi Pranoto, M Reja
Lateralisasi Vol. 13 No. 2 (2025): DESEMBER (2025)
Publisher : Fakultas Keguruan dan Pendidikan Universitas Muhammmadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/lateralisasi.v13i2.8830

Abstract

Tulisan akademik yang baik memerlukan pemahaman mendalam terhadap struktur kalimat efektif dan penyusunan paragraf yang runtut. Artikel ini bertujuan menganalisis peran kalimat efektif dan struktur paragraf dalam mendukung keterampilan menulis mahasiswa. Metode penelitian yang digunakan adalah studi pustaka dengan pendekatan kualitatif deskriptif. Hasil kajian menunjukkan bahwa kalimat efektif harus memenuhi prinsip kejelasan, ketepatan, dan keringkasan, sedangkan paragraf harus terdiri dari kalimat topik, pengembang, dan penegas. Penulisan yang baik mengombinasikan keduanya untuk menciptakan komunikasi tertulis yang jelas, logis, dan meyakinkan. Temuan ini memiliki implikasi penting bagi pengembangan kurikulum penulisan ilmiah serta strategi pembelajaran menulis di perguruan tinggi.