Abstract:This study aims to analyze the effect of green accounting implementation on the Company's profitability. This study was conducted on companies included in the food and beverage sub-sector listed on the Indonesia Stock Exchange…
change (IDX) during the 2019-2023 period using a quantitative approach. Sample selection was carried out using the purposive sampling method, resulting in 80 observation data samples for five consecutive years. Data analysis techniques used include descriptive analysis using Microsoft Excel, hypothesis testing using SPSS 18 to test the effect of Green Accounting on Profitability. The results of this study indicate that Green Accounting has a negative and significant effect on Profitability.
Abstract:Article 109 paragraph (2) of Law Number 17 of 2006 concerning Amendments to Law Number 10 of 1995 concerning Customs regulates that means of transport that are solely used to commit criminal acts can be confiscated for the…
he state. Decision Number 102/Pid.Sus/2019/PN.Tbk stated that the means of transporting the MT Yosoa ship were confiscated for the state and in Decision Number 27/Pdt.G/2019/PN.Tbk, the judge ruled that the Tanjung Balai Karimun District Prosecutor's Office Cq. Public Prosecutor had committed an unlawful act. The purpose of the research is to analyze the judge's consideration of the lawsuit for unlawful acts, and the extent of Decision Number 27/PDT. G/2019/PN. Tbk influences the legal interpretation of unlawful acts, as well as the ownership status of MT YOSOA ships that have been decided to be confiscated by the state. This research is a normative juridical research. Data is collected and then analyzed qualitatively. The results of the research show that the judge's decision has weaknesses in legal considerations which results in legal uncertainty and injustice for the parties. In addition, there are inconsistencies in assessing the evidence of ship ownership and elements of unlawful acts, this decision also shows weaknesses in determining liability, due to the lack of parties involved in the lawsuit. It is recommended that the judge be more careful in considering all aspects of the law and exploring the material truth thoroughly. All interested parties must be involved in the lawsuit so that accountability can be clearly established.
Abstract:Sunnah cupping therapy is a traditional Islamic health practice increasingly embraced for its spiritual and therapeutic benefits. However, its widespread use, especially by uncertified practitioners, raises serious concerns…
rns about patient safety and emergency risks. This study aims to identify key systemic risk factors of medical emergencies related to sunnah cupping and propose an integrative framework combining Islamic jurisprudence (fiqh) with modern clinical standards. A qualitative descriptive approach was employed using a systematic literature review of peer-reviewed journals, clinical reports, Islamic texts, and contemporary fatwas. Thematic analysis revealed five major risk categories: lack of medical screening, unlicensed practitioners, hidden comorbidities, absence of emergency protocols, and poor understanding of medical safety. Reported complications included hypovolemic shock, infections, and prolonged wound healing—especially in patients with undiagnosed diabetes or coagulation disorders. The study also found that public misconceptions equating religious merit with clinical safety further worsen these risks. The research highlights the urgent need for standardized medical and sharia-based training, certification systems, and public education. Collaboration among healthcare professionals, Islamic scholars, and educational institutions is essential to establish a safe, accountable, and spiritually valid model of sunnah cupping. Integrating medical protocols with fiqh compliance can significantly reduce emergency incidents, enhance practitioner competency, and preserve the prophetic nature of the practice within a modern health framework. These findings offer a strategic path for safer implementation of prophetic medicine across Muslim communities.
Abstract:The development of technology, especially in social media, is increasingly developing every year, which is commonly used daily by the public with the aim of obtaining information. The approach used in this study is the Social…
ocial Media Analytics (SMA) framework to analyze sentiment using NoLimit Indonesia software. Sentiment Analysis is a measurement of sentiment or emotion of social media users based on content analysis (positive/negative/neutral). This study aims to determine the sentiment analysis using the keywords "contraceptives" and "condoms" on the opinions of social media users regarding the policy of using contraceptives for students and adolescents with a period of one week. The results showed that neutral sentiment was 6,232 X account users, negative sentiment was 359 X account users, and 86 X account users were in a negative position. The conclusion of the study is that the response of social media X users was more neutral at 93%, 5.4% negative and 1.3% positive towards the policy on the use of contraceptives for teenagers or students in regulation 28 of 2024 concerning the Implementing Regulations of Law (UU) Number 17 concerning health which includes several health programs including in the reproductive system in article 103, especially in paragraph (4) point e, namely the provision of contraceptives, this is what is problematic and invites public attention
Abstract:The complexity of the global economy and demands for accountability drive the need for a comprehensive study of financial management strategy typologies that align with the characteristics of Islamic educational institutions…
ions and Islamic economic principles. This research aims to identify, classify, and analyze financial management strategy typologies in Islamic educational institutions from an Islamic economic perspective. Effective financial management presents a major challenge for Islamic educational institutions facing global economic complexity and accountability demands, while most still rely on conventional models that have not fully accommodated Islamic values. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzed 6 selected articles from 77,522 articles identified from three major academic databases. The results revealed five typologies of financial management strategies in Islamic educational institutions: (1) pure sharia principles-based that emphasize sharia compliance, maqashid sharia, and justice; (2) audit and accountability-based that focus on legal compliance, transparency, and fraud prevention; (3) governance and professionalism-based that prioritize financial manager competence; (4) management function-based that include planning, organizing, implementation, and supervision; and (5) integration of Islamic values into the education system. Despite showing different characteristics, all typologies aim to achieve financial sustainability while maintaining sharia compliance. This research provides a conceptual framework that can serve as a reference in developing adaptive and contextual financial management models according to the characteristics of Islamic educational institutions.
Abstract:This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative,…
ve, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
Abstract:Study This aiming For analyze Implementation System Information Accountancy Receivables at the Kasih Ibu Women's Cooperative . This study uses a qualitative descriptive method. The data source used in this study is primary…
ry data. This study uses data collection techniques obtained from results interviews , observations and documentation noted in notes field. Research result This show that The Kasih Ibu Women's Cooperative still uses a manual receivables accounting system. So the author offers it in the form of a Cooperative Accounting Information System Application (ASIKK_IT) The use of a manual system is prone to recording errors, with the manual recording process usually taking time, both in recording transactions, calculating interest, and making reports. This cooperative needs to improve the efficiency of recording and managing receivables.
Abstract:This study aims to analyze the contribution of English proficiency, learning motivation, and social support to accounting students’ professionalism and learning strategies in the global era. The rapid globalization requires…
uires students to possess not only technical skills but also effective international communication abilities. In this context, English proficiency is crucial for accounting students to access international literature and understand global standards. Additionally, high learning motivation encourages students to be more disciplined and active in academic activities, while social support from the academic environment plays a role in enhancing their confidence and professionalism. This research uses a quantitative approach with a survey involving 200 accounting students from various universities in Makassar, South Sulawesi. The analysis results show that all three factors significantly impact students’ professionalism and learning strategies. English proficiency is positively correlated with improved professionalism and learning strategies, while learning motivation enhances students' professionalism quality, and social support plays an essential role in developing professional attitudes and improving learning strategies. The findings emphasize the importance of integrating these three factors into higher education curricula to prepare students for global challenges and enhance their competitiveness in the international job market.
Abstract:PT Angkasa Pura 1 (Persero) is an airport service company that earns revenue from Aeronautical and Non-Aeronautical services. In this study we will examine the implementation of an internal control system for trade receivables…
vables related to money deposited at PT Angkasa Pura 1 Manado Branch. To analyze this problem, we used a descriptive qualitative case study method, using primary and secondary data. The results show that the application of the Internal Control System to trade receivables is not in accordance with the AIS standard. Where, companies should tighten regulations regarding credit payments, and require additional documents for transfer payments. So that transfer errors from tenants can be quickly confirmed, and recording does not need to be done in the Custody Account. Also implementing Virtual Accounts in the future to facilitate transactions and recording in the future.
Abstract:This study aims to determine the effect of accounting information systems, audit quality and knowledge partially on the accuracy of audit opinion provision at Public Accounting Firms in Medan. The sample selection method…
in this study was carried out using purposive sampling. The sample was taken as many as 45 respondents from a total population of 244 auditors working at 20 Public Accounting Firms in Medan. The independent variables in this study are accounting information systems (X1), audit quality (X2) and knowledge (X3), while the dependent variable is the accuracy of audit opinion provision. Data analysis used multiple linear regression analysis. The results of the study indicate that the Accounting Information System has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Audit quality has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Knowledge has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Accounting Information Systems, audit quality and knowledge simultaneously have a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan.