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DAMPAK FATWA DSN MUI TERHADAP LAPORAN KEUANGAN SYARIAH DI INDONESIA Irzan; Fiona Gea Az-Zahra; Alda Lorenza
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.v2i1.2628

Abstract

The DSN-MUI Fatwa acts as the main guideline in ensuring that Islamic financial products and services are in accordance with Islamic sharia principles, as well as being an important instrument in encouraging product innovation and increasing public confidence in Islamic finance. So this study aims to determine how much impact the DSN-MUI Fatwa has on the Sharia Financial System in Indonesia. The technique used in this research uses the Systematic Literature Review (SLR) method. In this study, the articles obtained were 30 articles indexed by Sinta. The results of the analysis show that the impact of the DSN-MUI Fatwa on the Sharia Financial System in Indonesia.
RAGAM BAHASA INDONESIA DAN PEDOMAN UMUM EJAAN BAHASA INDONESIA (PUEBI) Ardelia Zamrizal, Niken; Bayu Erlangga; Ira Yunita; Nensi Yuniarti; Selpi Julianti; Dwi Apriliani Ningsih; Agusalim; Alda Lorenza; Rapi Pajri; Novitri Kurniati; Tiara Anjellina Putri; Nadia Puspita Sari; Jeni Wandira Manulang; Putri Reza Utami
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.v13i2.8820

Abstract

Bahasa Indonesia memiliki peran penting sebagai alat komunikasi dan identitas bangsa. Dalam praktiknya, penggunaan bahasa ini sangat beragam, tergantung pada situasi, media, serta pengaruh sosial dan budaya. Artikel ini menggabungkan dua kajian, yakni mengenai keragaman bentuk bahasa Indonesia dan pentingnya Pedoman Umum Ejaan Bahasa Indonesia (PUEBI) sebagai acuan penulisan yang benar. Pembahasan mencakup jenis ragam bahasa, mulai dari yang formal hingga nonformal, serta tantangan seperti pengaruh bahasa asing, rendahnya kesadaran berbahasa, hingga minimnya konten berbahasa Indonesia yang berkualitas. Sementara itu, kajian PUEBI menyoroti pentingnya pemahaman kaidah penulisan, ejaan, dan tanda baca dalam membentuk komunikasi yang efektif. Melalui pendekatan kualitatif berbasis studi literatur, tulisan ini merekomendasikan perlunya edukasi berkelanjutan, pemanfaatan media digital, dan kebijakan yang mendorong penggunaan bahasa Indonesia secara baik dan benar.
Peran Pengungkapan Akuntansi Lingkungan pada Stock Return di Perusahaan GO Publik di Indonesia 2021-2024 Alda Lorenza; Repaldo Repaldo; Dzakira Isratun Nisa
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.v3i6.5804

Abstract

This study aims to examine the role of environmental accounting disclosure on stock returns of publicly listed companies in Indonesia. Growing awareness of environmental issues has encouraged companies to focus not only on financial performance but also on transparency regarding the environmental impacts of their operations. Environmental accounting disclosure represents a form of corporate responsibility that provides relevant information for stakeholders, particularly investors, in assessing business sustainability.This research applies a systematic literature review using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) approach. The reviewed articles consist of empirical studies published between 2021 and 2025 that are relevant to environmental accounting disclosure and stock returns. Data were collected through Google Scholar using specific keywords, and selected articles were further analyzed to identify research patterns and consistency of findings.The results indicate that environmental accounting disclosure does not have a significant effect on stock returns of publicly listed companies in Indonesia. This finding is influenced by several factors, including investors’ tendency to prioritize short-term financial gains, while environmental information is generally long-term oriented. In addition, environmental disclosure practices in Indonesia remain voluntary, resulting in variations in disclosure quality and completeness across companies. Consequently, such information has not been able to consistently influence investment decisions. The findings suggest that although environmental accounting disclosure plays an important role in supporting corporate sustainability, its impact on stock returns remains limited.