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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.
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.  
Pengaruh Gender Diversity dan Green Accounting terhadap Pengungkapan CSR Pada Perusahaan LQ45 2015-2022 Azzah Nabila; Sella Nopaleo Sapitri; Tiara Anjellina Putri; Rina Yuniarti
Journal of Creative Student Research Vol. 3 No. 6 (2025): Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsr-politama.v3i6.5808

Abstract

This study aims to investigate the impact of gender diversity and the application of green accounting on the transparency of corporate social responsibility (CSR) disclosure. Focusing on companies listed in the LQ45 index on the Indonesia Stock Exchange for the period 2015–2022, this quantitative study uses a purposive sampling method  to assign 9 selected companies as a sample, resulting in a total of 72 observational data. In the analysis model, gender diversity is presented through dummy variables, while green accounting is measured through PROPER ratings, with company size as the control variable. The data sourced from the annual report and sustainability report were processed using panel data regression, where the results of the Chow, Hausman, and Lagrange Multiplier tests  determined the Common Effect Model as the most appropriate estimation method. The study's findings show a contrast; on the one hand, the existence of diverse genders does not have a real impact on the breadth of CSR disclosure. But on the other hand, the implementation of green accounting has proven to be a significant and positive driving factor in improving the quality of CSR reports in these elite companies.