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All Journal Performance : Jurnal Bisnis dan Akuntansi Sustainable : Jurnal Akuntansi Eastasouth Journal of Effective Community Services Priviet Social Sciences Journal JSE: Jurnal Sharia Economica Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Ely Windarti Hastuti
Universitas Mataram
Religion Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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MITIGATION OF ZAKAT INSTITUTION RISKS IN POVERTY ALLEVIATION BASED ON ZAKAT CORE PRINCIPLES Ely Windarti Hastuti; Haura Nailul Hidayah
JSE: Jurnal Sharia Economica Vol. 5 No. 2 (2026): April
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/3xn8q231

Abstract

Efforts to optimize zakat in Indonesia, zakat management institutions that have been recognized by the government consist of the National Zakat Agency (BAZNAS) and the Zakat Management Institution (LAZ). The aim is to analyze the implementation and risk reduction in zakat manangement institutions in terms of fund collection, distribution, and reporting. This study is based on the theory of risk management in non-profit organizations, which emphasizes operational risk control to improve accountability and public trust. The method used is qualitative with primary and secondary data sources. The focus of this study is the branch heads and employees of three zakat management institutions in Surakarta; LAZ Yatim Mandiri Surakarta, LAZ Nurul Hayat Surakarta, and LAZ DT Peduli Surakarta. The results show that zakat institutions in Surakarta have implemented risk mitigation strategies by improving internal controls in the processes of fundraising, distribution, and reporting of funds. The implementation of ZCP numbers 10, 16, and 18 plays an important role in mitigating the risks of zakat management. The results indicate that zakat management policies need to be strengthened and also serve as a basis for strengthening national zakat governance policies.
Examining the role of Islamic Corporate Governance and climate change reporting in shaping stock prices of Mining Companies in the ISSI from 2020 to 2022 Yaafiatul Hasanah; Ely Windarti Hastuti
Priviet Social Sciences Journal Vol. 5 No. 7 (2025): July 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i7.434

Abstract

Mining companies sit at the crossroads of resource extraction and environmental fallout, and their decisions ripple across the planet's greenhouse-gas ledger. The current sustainability narrative places these firms in front and center, pressuring them to clean up operations before the next climate milestone arrives. This study probes whether Islam-inflected corporate governance principles codified by Sharia scholars in Indonesia make any discernible difference when firms' climate-related announcements hit the trading floor. The analysis zeroes in on stocks listed on the Indonesian Sharia Stock Index (ISSI) from 2020 to 2022, years when market nerves about carbon were unusually frayed. Data were collected from annual reports and sustainability disclosures by 28 mining players who habitually remained compliant, allowing for purposive sampling rather than random chance. EViews 12 then handled the panel-data regression, and the output was clear enough: richer climate disclosures buoyed prices, while the Islamic governance score sat on the sideline, glaring, but statistically mute. A final test tried pairing the two variables to see if the interaction sparked any life, yet the cross-term also landed with an insignificant p-value.
Biaya atau Investasi? Analisis Akuntansi Sosial terhadap Kesejahteraan Karyawan Fety Aptasari; Muhammad Helmi Falah; Baiq Krisnina Maharani Putri; Ely Windarti Hastuti; Khairul Mujahidi
SUSTAINABLE Vol 6 No 1 (2026): Volume 6, No. 1, Mei 2026
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v6i1.30977

Abstract

This study aims to analyze how employee well-being is interpreted and represented in social accounting practices, particularly in the debate over whether employee-related expenditures are positioned as costs or investments. This study uses a qualitative approach with a case study design at PT Unilever Indonesia for the 2022–2024 period. Data were obtained from annual reports and sustainability reports, then analyzed using thematic content analysis to identify patterns in narratives, measurement, and accounting recognition related to employee well-being. The results show that the company consistently allocates resources for fair remuneration, competency development, occupational health and safety, mental well-being, and diversity and inclusion. These practices are supported by measurable and transparent quantitative indicators. However, all employee-related expenditures remain recorded as operating expenses in the financial statements. This finding reveals a duality of representation: strategically, well-being is framed as an investment in human capital, but technically, accounting still treats it as a current-period expense. This research emphasizes the importance of developing a more humanistic social accounting approach to representing human value within organizations
TANTANGAN PENERAPAN SOCIAL RETURN ON INVESTMENT (SROI) DI INDONESIA STUDI KASUS PADA WILAYAH PESISIR Fety Widianti Aptasari; Baiq Krisnina Maharani Putri; Khairul Mujahidi; Ely Windarti Hastuti
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.3696

Abstract

Socio-economic inequality in Indonesia remains a serious problem, with most of the country's wealth controlled by a small minority of the population. Coastal communities, especially fishermen, face severe poverty, prompting various entities to implement economic empowerment programs. However, the effectiveness of these programs is often questioned, leading to the Social Return on Investment (SROI) method being used to measure the social, economic and environmental impacts of such investments. SROI offers a more comprehensive evaluation approach, but its application in Indonesia, especially in coastal areas, is still very limited. This study aims to analyze the challenges of applying SROI in Indonesia's coastal areas, with a focus on economic empowerment programs. These challenges come from program providers, such as corporations that focus on regulatory compliance, governments that are more output-oriented, and NGOs with limited resources. In addition, challenges also come from beneficiaries, including low levels of education, short-term orientation towards aid, and daily economic constraints. This research offers a contribution to the development of more effective and sustainable economic empowerment policies and strategies in Indonesia, in order to reduce socioeconomic inequality nationwide.
Implementasi Pemahaman Keuangan Syariah bagi Anak Yatim di Yayasan Al-Kahfi Cabang Mataram Khairul Mujahidi; Baiq Krisnina Maharani Putri; Fety Widianti Aptasari; Ely Windarti Hastuti
Eastasouth Journal of Effective Community Services Vol 4 No 03 (2026): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i03.577

Abstract

Kegiatan pengabdian kepada masyarakat ini diformulasikan sebagai suatu intervensi edukatif yang bertujuan untuk meningkatkan literasi keuangan syariah pada anak yatim melalui pendekatan pedagogi berbasis ceramah interaktif. Permasalahan utama yang dihadapi oleh mitra berkaitan dengan masih terbatasnya kapasitas literasi keuangan, terutama dalam memahami prinsip-prinsip esensial keuangan syariah, seperti larangan riba, pengelolaan keuangan yang sesuai dengan prinsip halal, serta pembentukan perilaku menabung yang berorientasi jangka Panjang. Pelaksanaan program mengadopsi metode ceramah interaktif yang diperkaya dengan diskusi partisipatif dan sesi tanya jawab guna mendorong keterlibatan aktif peserta sekaligus memperdalam pemahaman konseptual. Pendekatan ini menekankan pada proses pembelajaran yang bersifat dialogis, bukan sekadar transmisi pengetahuan satu arah, sehingga memungkinkan terjadinya refleksi dan internalisasi materi oleh peserta. Hasil observasi selama kegiatan berlangsung juga mengindikasikan peningkatan partisipasi aktif serta keterlibatan kognitif peserta dalam proses pembelajaran. Dengan demikian, hasil ini menegaskan bahwa metode ceramah interaktif merupakan strategi edukatif yang efektif dalam meningkatkan literasi keuangan syariah, khususnya pada kelompok anak yatim sebagai bagian dari populasi rentan.
The Interaction of Green Banking Initiative, ESG Disclosure, and Environmental Performance on Net Income of the Strongest Banks in Asia Andika Rendra Bimantara; Ely Windarti Hastuti; Hartomi Maulana; Fahmilia Rahmanita
Jurnal Akuntansi dan Keuangan Islam Vol 13, No 2 (2025)
Publisher : INSTITUT AGAMA ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jakis.v13i2.860

Abstract

Today's environmental issues require quick and precise handling. Although it is not the leading actor of natural damage, the banking sector must still practice sustainable development without releasing its function as a profit institution. This study uses a quantitative method with content analysis on the annual report and the Sustainability Report of 10 Islamic banks, which were sampled using purposive sampling as the sampling technique—data analysis techniques using panel data analysis. The results of the study are partially mixed results. Green Banking and environmental performance variables each negatively affect the Net Income variable, with each t value lower than the t table value and a significance value greater than 0.05. In contrast, the effect between the ESG Disclosure variable and the Net Income variable is positive and significant. This results is similar to the simultaneous test results. Simultaneously, the Green Banking, ESG Disclosure, and Environmental Performance variables have a positive and significant effect on the Net Income variable. It can be concluded that if Islamic Banking wants to achieve an optimal level of profitability while in line with sustainable development practices, then Islamic Banking can strive for these three elements simultaneously. That is, carrying out Green Banking practices, disclosing ESG practices, and maximizing environmental performance. Isu lingkungan hidup di masa kini membutuhkan penanganan-penanganan yang cepat dan tepat. Meskipun bukan sebagai aktor utama kerusakan alam, sektor Perbankan tetap harus mempraktikkan Pembangunan berkelanjutan tanpa melepaskan fungsinya sebagai lembaga profit. Penelitian ini menggunakan metode kuantitatif dengan analisis konten pada laporan tahunan dan Sustainability Report sejumlah 10 bank Islam yang menjadi sampel dengan purposive sampling sebagai Teknik sampelnya. Teknik analisis data menggunakan panel data analysis. Hasil penelitian dapat disimpulkan bahwa secara parsial terdapat hasil yang beragam. Variabel Green Banking dan performa lingkungan masing-masing berpengaruh negatif terhadap variabel Net Income dengan masing-masing nilai t hitung lebih rendah dari nilai t tabel serta nilai signifikansi yang lebih besar dari 0.05. Berbeda halnya dengan pengaruh antara variabel Pengungkapan ESG terhadap variabel Net Income yang berpengaruh positif dan signifikan. Hasil ini serupa dengan hasil uji secara simultan. Secara simultan, variabel Green Banking, Pengungkapan ESG, dan Performa Lingkungan berpengaruh positif dan signifikan terhadap variabel Net Income. Sehingga dapat disimpulkan jika Perbankan Islam hendak mencapai Tingkat profitabilitas yang optimal sekaligus sejalan dengan praktik Pembangunan berkelanjutan, maka Perbankan Islam dapat mengupayakan ketiga elemen ini secara bersamaan. Yaitu menjalankan praktik Green Banking, mengungkapkan praktik ESG, serta memaksimalkan performa lingkungannya
Co-Authors Andika Rendra Bimantara Baiq Krisnina Maharani Putri Baiq Krisnina Maharani Putri Fahmilia Rahmanita Fety Aptasari Fety Widianti Aptasari Hartomi Maulana Haura Nailul Hidayah Khairul Mujahidi Muhammad Helmi Falah Yaafiatul Hasanah