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Achmad Soediro
Universitas Sriwijaya, Palembang, Indonesia
Economics, Econometrics & Finance

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Environmental Management Accounting and Financial Performance: Green Innovation and Financial Performance as Mediator Sri Maryati; Achmad Soediro
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5073

Abstract

Environmental issues are part of larger corporate plans, involving not only development and expansion but also concern for social responsibility. The inconsistency of results is one of the reasons for further studies to be carried out. This research aims to examine the effect of environmental management accounting which refers to ISO 14001 on company financial performance through green innovation consisting of green product innovation and green process innovation as well as environmental performance as a mediating variable. The population in this study are manufacturing companies registered on the IDX 2020-2023. The sample was selected using the purposive sampling method. The analysis uses e-views 11 with path analysis methods and multiple linear regression analysis. Based on the results, it can be concluded that environmental performance can mediate the relationship between environmental management accounting and financial performance by looking at the influence of the relationship between environmental management accounting and environmental performance, and environmental performance on financial performance. Then the existence of green innovation does not have a role as a link between environmental management accounting and financial performance.
Revitalizing Faith-Based Philanthropy: Muhammadiyah’s Strategic ZISWAF Initiatives for Poverty Reduction and Human Capital Advancement Muhammad Farhan; Achmad Soediro; Fardinant Adhitama; Eogenie Lakilaki
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7293

Abstract

This study examines Muhammadiyah’s strategic governance of ZISWAF in South Sumatra, emphasizing its integration of Maqasid al-Shari’ah and the communal principle of Jama’ah. Using a qualitative approach with interviews and document analysis, the research highlights how Muhammadiyah shifted from informal charity practices to a professional, transparent, and decentralized model of Islamic philanthropy. The findings show that ZISWAF effectively supports education, healthcare, MSMEs, and asset-based empowerment, contributing to poverty alleviation and human capital development. The study offers a contextual model of Islamic social finance rooted in ethical governance and collective participation, with implications for faith-based institutions and policymakers. Future research should explore comparative cases and the role of digital technology in optimizing ZISWAF's impact.
Co-Authors Eogenie Lakilaki Fardinant Adhitama Muhammad Farhan Sri Maryati