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Evaluating the role of management accounting in sustainable business practices Estiningrum, Sri Dwi; Astutiningsih, Sri Eka; Maimuna, Nadya Amalia
Jurnal Konseling dan Pendidikan Vol. 13 No. 1 (2025): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1145800

Abstract

This study evaluates the role of management accounting in promoting sustainable business practices through a qualitative literature review. As organizations increasingly recognize the importance of sustainability, management accounting has emerged as a critical tool for integrating environmental, social, and economic considerations into decision-making processes. The literature highlights several key functions of management accounting, including the provision of relevant information for sustainability reporting, the development of performance measurement systems that align with sustainability goals, and the facilitation of strategic planning for sustainable resource allocation. Additionally, management accountants play a crucial role in fostering a culture of sustainability within organizations by supporting cross-functional collaboration and enhancing stakeholder engagement. The findings suggest that effective management accounting practices not only contribute to improved sustainability performance but also enhance the overall competitiveness of businesses in a rapidly changing market landscape. This study underscores the need for further research to explore the evolving role of management accounting in sustainability and to identify best practices that organizations can adopt to leverage management accounting as a driver of sustainable business practices. By doing so, businesses can better navigate the complexities of sustainability challenges and contribute to a more sustainable future.
Analisis Perilaku Konsumen Muslim dalam Berbelanja Melalui TikTok Shop Aisah, Siti; Astutiningsih, Sri Eka; Estiningrum, Sri Dwi; Maimuna, Nadya Amalia
Comprehensive Journal of Islamic Studies Vol. 2 No. 2 Mei (2025): Comprehensive Journal of Islamic Studies (STAIZA)
Publisher : Tim Jurnal STAI KH. Zainuddin Ponpes Mojosari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63829/js.v2i2mei.39

Abstract

 This study aims to examine the shopping behavior of Muslim consumers on the TikTok Shop platform from an Islamic perspective. This study employs a qualitative methodology utilizing a field research approach, where data is collected directly from the research setting. Field research is research in which data and information are obtained through observation, interviews and documentation. The subjects in this study were Z generation in Patranrejo Village, Berbek District, Nganjuk Regency. The results of this study show that (1) Consumption behavior in shopping Z generation in Patranrejo Village prefers to shop online because of the large selection of goods, easy, and affordable prices. 2) The seven informants, two of whom already have a plan to allocate funds for expenditure, while the remaining five informants do not have an allocation of funds for shopping. (3) Consumer shopping patterns on TikTok social media come from the intensity of watching videos and live streaming that offer promo prices that lead to product purchases. Based on the findings of this study, it is recommended that Muslim consumers adhere to the principles, ethical guidelines, and consumption boundaries outlined in Islamic teachings when engaging in shopping activities.