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Salma Dewi Ambarsari; Salva Dewi Ambarwati; Hwihanus Hwihanus

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Through literature analysis, this study identifies various concepts, methods and practices related to Green Accounting. This concept includes carbon footprint measurement, product life cycle analysis, environmental impact evaluation and sustainability reporting. Methods such as input-output analysis, environmental cost analysis, and ecological value evaluation are used to measure and account for the environmental impact of a company's activities. The research results show that implementing Green Accounting can help companies identify opportunities for resource efficiency, reduce environmental risks, improve the company's image, and meet stakeholder demands regarding sustainability. However, challenges such as limited data, measurement complexity, and lack of uniform standards are still obstacles in implementing Green Accounting. The global perspective in this study highlights differences in the acceptance and implementation of Green Accounting in various countries and industrial sectors. Several developed countries have adopted regulations that encourage sustainability reporting, while developing countries still face challenges in integrating Green Accounting principles into their business practices. Thus, this research concludes that Green Accounting has an important role in encouraging corporate sustainability globally. Further research is needed to overcome implementation challenges and increase understanding of the positive impacts that can be generated through implementing Green Accounting in the context of corporate sustainability.

Muhammad Fikri Hidayat; Hilalludin Hilalludin; Adi Haironi

Student Scientific Creativity Journal 2024 Pusat Riset dan Inovasi Nasional

Solidarity is a relationship based on shared moral values and collective emotional experiences, crucial for forming social bonds and achieving common goals. This study aims to identify and enhance the implementation of solidarity values among 6th-semester students of Arabic Language Education at Sekolah Tinggi Ilmu Tarbiyah Madani Yogyakarta. The research employs a qualitative method, with data collected purposively and using the snowball technique, and analyzed inductively. The findings indicate that many students have not yet adopted solidarity values, resulting in a lack of concern for their peers. To address this issue, various steps are proposed, including education and outreach programs, social and cultural activities, cultural festivals, and support from the government and organizations. Principles of solidarity such as care, cooperation, empathy, equality, tolerance, trust, justice, mutual assistance, sacrifice, and patience should be integrated into daily life. Implementing these values is expected to strengthen social bonds, creating a harmonious and supportive environment, and helping students overcome various challenges.

Nur Fajarriah Indah; Nilam Permata Sari; Riska Suainur Sona; Aurelia Agatha

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

. Sharia banking in Indonesia is present with the principle of Islamic Shariah. Limited products and services, making sharia banking market share grow slowly. Therefore, a marketing strategy is needed that can increase market share, with a transparent strategy. The aim of this research is to find out how marketing strategies are transparent for sharia banking and what challenges sharia banks face in marketing products. Research methods use descriptive qualitative methods with a legal approach. This is done by using the Law as a basis for analyzing research topics. As a result, a transparent marketing strategy is the main strategy in marketing sharia banking products, asit is in line with the principles of Islamic shariah. Besides, the challenge faced by sharia banking is still a lack of awareness of the Islamic community in the economic sphere. One of them is an abai against the presence of conventional bank interest that is a interest.  

Reinatto Yakobus Pati Agon Atakelan; Aprilia Tri Kurniawati; Hwihanus Hwihanus

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

For the final ten a long time, the idea of a green economy has gotten to be progressively appealing to arrangement producers. Be that as it may, green economy covers a part of different concepts and its joins with maintainability are not continuously clear. The urgency of addressing environmental challenges has spurred the rise of the green economy, a paradigm shift towards economic growth that prioritizes environmental protection and social well-being. This article explores the green economy through the lens of accounting, highlighting the crucial role accountants play in facilitating the transition to a sustainable future. We examine the principles of green accounting, its potential benefits for environmental sustainability and economic growth, and the challenges associated with its implementation. The article concludes by emphasizing the require for adjustment inside bookkeeping instruction to prepare future bookkeepers with the aptitudes and information fundamental to explore the complexities of the green economy. 

Amalia Ramadhani; Erni Eka Setiawati; Muthie Apriyanti; Nurul Syamsiyah; Carmidah Carmidah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze village financial management in terms of efficiency and effectiveness based on the performance of the village head in Banjarejo Village, Batanghari District, East Lampung. Village officials should be transparent in managing the village budget APBD in accordance with the principles of accountability, participation and budget responsibility. Village financial management includes planning, implementation, management and reporting stages. The village head's performance is measured using indicators of productivity, service quality, participation, responsibility and accountability. The number of research methods used is explained, and the research subject is the Head of Banjarejo Village. Primary data was obtained through direct interviews with village heads, while secondary data was obtained from books. Good and fair forecasts are made based on budget figures and determination of village income and expenditure in 2022 and 2023. The research results show that productivity reaches 100% in 2022 and 2023, which means the village head's performance is effective. The efficiency level which reaches 100% in 2022 shows good performance, but falls to 89% in 2023 which shows good performance. This situation shows that village fund management must be improved for the success of village funds.

Dwi Fadhilah Umami; Fauzatul Laily Nisa

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the implementation of Good Corporate Governance (GCG) and its impact on the financial performance of Islamic banks, with a focus on PT. Bank Pembiayaan Rakyat Syariah (BPRS) Bakti Makmur Indah Sidoarjo during the period of 2021-2023. The method employed in this research is a qualitative descriptive approach, which involves data collection through literature review and documentation related to the implementation of GCG at BPRS Bakti Makmur Indah, as well as the analysis of the bank's financial reports for the specified period. The research findings indicate that BPRS Bakti Makmur Indah has implemented the principles of GCG, such as transparency, accountability, responsibility, professionalism, and fairness. However, the financial performance of the bank experienced a significant decline from 2021 to 2023. This decline is evident from the decrease in the values of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). These findings suggest that although the principles of GCG have been implemented, their effectiveness is not yet optimal, and there are still challenges to be overcome to improve the financial performance of the bank.    

Muhammad Faiz Haikal; Malika Aura Kinanti; Muhammad Rafly; Nadya Nur Haplah; Naufal Aziz Maulana +1 more

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Sales of goods and services are significantly impacted by fluctuations in the level of people's income. The community’s financial stability is crucial for the continuity of economic operations according to sharia principles in Islamic microeconomics. Islamic microeconomics does not only seek profit, but additionally aims to enhance the welfare of the people in a fair and sustainable manner. Because justice, brotherhood, and cooperation are elements that can offer options for fluctuations in human income. The object of this research is BTC Watampone. This study’s objective is to examine how changes in income impact the level of sales from an Islamic economic point of view. This study employs a literature review-based quantitative method, which relies on various library sources to gather the required information. The study’s findings indicate of this study show that the elasticity of sales volume in 2015 was Ep = 0.723, which indicates that Ep < 1 and sales volume is classified as inelastic. While the elasticity of sales volume in 2016 is Ep = 17.2, which indicates that Ep > 1 and sales volume is classified as elastic.

Fauzatul Laily Nisa; Krisna Reswara

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Technological developments in Indonesia have experienced a significant surge in recent years.  Technological developments in Indonesia also have a positive impact on sharia banking.  As a result, sharia banking in Indonesia is not only able to compete with conventional banking, but also contributes to overall economic stability and financial inclusion, strengthening Indonesia's position as one of the global sharia financial centers.  However, even though Islamic banks are experiencing rapid development with the support of digital technology, there will certainly be developments and challenges that will be faced by Islamic banks themselves.  The development of Islamic Banking has demonstrated its relevance in the global financial discourse with an increasingly expanding role, based on the principles of ethics and financial justice.  To overcome these challenges, Islamic banks can take strategic steps.

Muhammad Dimas; Muhammad Irwan Padli Nasution

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

In the rapidly developing digital era, online businesses face increasing challenges to achieve significant profits without sacrificing spending efficiency. To overcome this challenge, an optimal online marketing strategy is needed that can reach the right target market without significantly increasing operational costs. This journal discusses several online marketing strategies that are effective in increasing profits relevant to expenditure. From a deep understanding of the target market to the use of social media and careful data analysis, every step taken is based on the principles of efficiency and effectiveness. By implementing the right marketing strategies, businesses can increase their visibility online, attract more potential customers, and increase sales conversions without having to exceed their available budget. Thus, this journal provides practical guidance for business owners and marketers to achieve success in their online sales without sacrificing profitability.

Gunawan Aji; Robiatul Adawiyyah; Ivanka Khoirunnisa; Salsabila, Cintia; Ratnawati Ratnawati

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Sharia accounting faces significant challenges in the era of globalization, including integration with international standards, technological adaptation, and emphasis on sustainability and responsible finance. However, Islamic accounting also offers the opportunity to become an ethical and sustainable financial model, with principles such as the prohibition of investments that are environmentally or socially damaging. To develop these financial practices, inter-institutional collaboration, increasing sharia financial literacy, and developing better standards are needed. Thus, sharia accounting can strengthen its position in the global economy and help build a more just and sustainable society.

Alfina Rahmadaniar; Abdur Rohman

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to find out the mechanism for implementing Islamic business ethics among traders in the Gus Dur Tomb religious tourism area, Jombang. This research uses a qualitative descriptive approach with direct observation and in-depth interviews. Data was collected through observation, interviews with traders, and literature study. The research results show that many traders in the region do not fully understand and apply the principles of Islamic business ethics in their trading activities. Unhealthy trading practices that are not in accordance with sharia are still found, even in religious tourism areas. This research suggests the need for education and outreach regarding Islamic business ethics to traders to create a market environment that is fairer and in accordance with Islamic principles.

Iqbal Maulana; Muhammad Yasin

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Cooperatives are business entities based on family principles and aim to improve the welfare of members. Organizational and capital completeness are two important factors that determine the effectiveness of cooperatives in achieving their goals. Organizational completeness refers to the structure and governance of a good cooperative, including the existence of an optimally functioning board, supervisor, and member meeting. This research uses a qualitative method. The results of this study reveal that a complete cooperative organization is the key to success in running a cooperative system. In addition to having complete administrators, supervisors, and member meetings, cooperatives also need to have a strong institutional structure. In addition, in terms of capital, having sufficient sources of funds will enable the cooperative to develop its business, expand its range of services, and have financial resilience in the face of risks that may arise. Thus, the overall comprehensiveness of the cooperative's organization and capital will be instrumental in determining the success of the cooperative system. Both aspects support each other to create an operational environment that is stable, transparent, and able to respond to challenges and opportunities in the market.

Eka Darwanti; Suci Diah Sririzki; Rahmandani Nor Ramadhan; Zaitun Qamariah

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article investigates the principles and practices of Akad Ijarah and its application in Islamic banking. Using a literature review method, this article explores the fundamental concept of Akad Ijarah and analyzes its implementation in the context of Islamic banking. The research aims to provide a deep understanding of the structure, mechanisms, and benefits of Akad Ijarah for Islamic financial institutions. The analysis results present a comprehensive overview of how Akad Ijarah is implemented in the practices of Islamic banking, as well as the challenges and opportunities it faces. These findings have significant implications for the development of Islamic banking products and services that adhere to Shariah principles. In conclusion, this research highlights the importance of a solid understanding of Akad Ijarah in ensuring the compliance of Islamic banking with Shariah principles.  

Pingky Monica Hasugian; Bella Ayu Anzalia; Friska Lorentina Purba; Halimah Halimah; Martua Felix Simanullang

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2024 Pusat Riset dan Inovasi Nasional

The Republic of Indonesia is a country that has various ethnic, cultural, racial, religious and linguistic diversity. This diversity is united by the existence of Pancasila. Pancasila is the basis of the Republic of Indonesia which was ratified on August 18 1945. Pancasila is the basis of the State, the result of culture and people's thinking which is used as a guideline for life in society, nation and state. Pancasila has noble values ​​which are reflected in the Pancasila principles. The results of the research show that students in the PPKN C 2022 Unimed environment have varying levels of understanding of the Fourth Principle of Pancasila. There may be variations in their knowledge and understanding of the values ​​contained in the Fourth Precept, such as human rights, social justice, equality, and unity. This research has important implications for the development of citizenship education within PPKN and Medan State University in general. Efforts to increase students' understanding of Pancasila values ​​can contribute to the formation of a more democratic and participatory attitude.  

Uni Khasanah; Istiqomah Istiqomah; Moh. Aan Sulton

Jurnal Pengabdian kepada Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

development of sharia economics in Indonesia, sharia financial institutions, especially Baitul Maal Wat Tamwil, have the main goal of being able to help and alleviate problems, especially the problem of limited capital based on Sharia principles. Because many entrepreneurs have limited business capital. Therefore, with this research, entrepreneurs who need it will have information about the financing mechanism with a Mudharabah agreement, for those who have limited business capital. BMT UGT Nusantara has several financing products, one of which is the mudharabah contract. Mudharabah financing is an agreement where the shohibul maal provides funds to the mudharib with the profits divided according to the profit sharing and nibah agreed at the beginning of the contract. The mudharabah financing mechanism at BMT UGT Nusantara Kepanjen requires members to fulfill the requirements, then the BMT will carry out analysis and observations to ensure the eligibility of the recipient of the financing, if it has been approved they will inform you of the disbursement of funds and carry out an agreement. When the contract is executed, BMT and the customer enter into an agreement on the division of the ratio and margin. This research uses qualitative methods, with field research and interviews with BMT staff as a means of obtaining information

Sarah Lestari Tampubolon; Unedo Sinaga; Tri Bayu Armanda; Dyna M T Pasaribu; Joy Prana Bangun +1 more

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2024 Pusat Riset dan Inovasi Nasional

Teacher ethics, It refers to a set of moral and professional principles that govern the behavior of teachers in carrying out their duties and responsibilities. Teacher ethics includes aspects such as integrity, honesty, fairness, respect for diversity, and professional obligations towards students and their own profession. Indonesian Teacher Academic Qualification and Competency Standards are set by the government to ensure that teachers have the knowledge, skills and attitudes necessary to provide quality education. The standards cover various aspects, including minimum academic qualifications, teaching skills, communication skills, classroom management abilities, knowledge of curriculum, and understanding of student needs. The aim of this research is to find out how or to what extent a teacher's code of ethics is an indicator of the success of a teacher's competence who has at least 4 competencies.    

Rupertus Alfandi Jehalut; Aldarine Molidya; Cicilia A. Tungga

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the requirements, influencing factors, impacts, and effective solutions for loan management carried out by the Regional Government of Manggarai Regency in 2022. This regional loan analysis was carried out based on the provisions regulated in PP Number 56 of 2018 concerning “Regional Loans”. The research method used is descriptive qualitative. The type of research data used is qualitative and quantitative data with primary and secondary data sources. The data collection techniques in this research are interviews and documentation using the data analysis method proposed by Miles and Huberman. The results of this research show that regional loans made by the Manggarai Regency Government meet the requirements stated in PP Number 56 of 2018 Article 15, where the main factor in taking loans is to finance projects that are the development plans of the Manggarai Regency regional head. This regional loan has had a positive impact on infrastructure development and the DSCR value is 2.54 points, which means there is no indication of having a negative impact on the financial health of the Manggarai Regency Government area. The loan management solutions provided by research informants are in accordance with the principles of providing regional loans as stated in PP Number 56 of 2018 Article 3.

Aulia Fitri Anggraini; Dinda Salsabila Sarly; Wahyu Rama Wirayuda

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The government's role in Islamic economics is very significant, not only in regulating public aspects in accordance with Islamic principles, but also in financial matters such as managing basic needs, creating jobs, and maintaining the stability of the value of money. Public authorities need appropriate arrangements to steer the economy in the desired direction. One of the strategies used is financial regulation, which aims to control the money supply so that economic growth is stable, the cost of living is affordable, and jobs are available. This research aims to explore how the financial approach works from an Islamic perspective in depth. In the context of Islamic economics, the task of public authorities is to ensure that Islamic principles apply in terms of free income, interest-free economy, and money management in accordance with Islamic principles. Financial regulatory instruments also go beyond the use of open markets and custody of money, including in terms of distribution of credit, proportion of advances, and benefits in accordance with Islamic rules. This journal explores the relationship between monetary policy and economic development from an Islamic perspective. The focus is on the government's role in regulating monetary policy to achieve stable and sustainable economic growth in accordance with Islamic principles. The discussion includes financial management strategies that include controlling the money supply, stability of the value of money, and development of an interest-free economy. By considering the basis of free income in Islamic economics, this journal also highlights monetary policy instruments that are in accordance with Islamic values, such as credit distribution and benefit proportions that follow Islamic rules. This research aims to provide in-depth insight into how monetary policy can be implemented effectively in the context of Islamic economics, as well as implications and suggestions for sustainable economic development from an Islamic perspective.

Nuri Alvin; Revalina Melati Ayuningtyas; Yustris Baldwin Khadafi

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research analyzes Islamic monetary policy and state revenues in the context of economic growth, especially in Indonesia. Monetary policy is the government's effort to improve economic conditions by regulating the amount of money in circulation. In the context of an economic crisis, monetary policy becomes important to balance the real sector and overcome the problem of currency value and the role of money as a commodity that sells interest or usury. This research reveals that monetary policy has input in the form of monetary policy instruments that influence the amount of money in circulation, while the output includes price stability and economic output. Islamic monetary policy is emphasized as a policy that must be free from usury and interest, following the principle of profit sharing in money management. Apart from that, this research also reviews monetary policy during the time of Rasulullah SAW, where monetary management was based on the principle of baitul mal and the allocation of funds for the spread of Islam, education, infrastructure development and social welfare. an Islamic economic perspective, monetary policy must pay attention to economic welfare with full employment opportunities, socio-economic justice, income distribution, and stability of the value of money. This refers to the principles of maqasid sharia in creating balance and prosperity for society. Monetary policy in Indonesia, led by Bank Indonesia, uses various instruments such as reference interest rates, open market operations, provision of liquidity, regulation of storage facilities, and reserve requirements. mandatory to achieve price stability, economic growth and financial system stability. This research provides in-depth insight into the importance of Islamic monetary policy in achieving macroeconomic goals and its impact on economic growth in Indonesia.

Eja Armaz Hardi; GWI Awal Habibah; Dhea Kurnia Saputri

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Managing mosque funds is an important part of running it development activities, existing activities and covering all aspects socio-economic society. However, the main problem is deep management of the funds of the Mosque At-Taufiq and Mosque Al-Ittihad is management funds that are not yet effeccctive and efficient and socio-economic coditions that are not yet possible realized optimally for society. The purpose of this thesis: 1. To understand the management of funds at the Mosque At-Taufiq and Mosque At-Ittihad. 2. To find out the socio-economics of the At-Taufiq Mosque and Al-Ittihad Mosque in Murni Village, Jambi City. Researchers use descriptive qualitative methods, namely methods that will analyze and examine data from mosque. Researchers collect data in the form of data collection techniques in the form of observation, documentation and interviews. The research show: 1. The form of fund management the two Murni Village Mosques use management, namely planning, organizing, actuating and controlling, where in managing mosque funds there are several things that must be done attention, namely transparency, accountability, fund collection (reception system funds, fund storage system, fund reporting system, disbursement system and incoming funds) and distribution of funds. 2. Running socio-economics in the At-Taufiq Mosque and Al-Ittihad Mosque have functions int the same field Idarah, Imarah sector and Riayah Sector. It is hoped that the results of this research will be useful for increasing knowledge, insight and input for parties both mosque and the community so they can know how to manage funds the correct mosque by using functions and principles Management for managing mosque funds or managing mosque funds can be carry out the socio-economic funds is an activity that very good for society.