Tujuan: Eco Palm sebuah produk pupuk organik yang dikembangkan dari limbah tandan kosong kelapa sawit (TKKS), melalui pendekatan Business Model Canvas dengan tujuan menentukan elemen customer segmentation dan value proposition. Metode: Metodologi penelitian mencakup observasi langsung serta wawancara mendalam terhadap 13 informan yang terdiri dari petani, pelaku usaha pertanian, ibu rumah tangg…
Objectives : This thesis aims to analyze whether Islamic Corporate Social Responsibility and Green Accounting have an impact on the financial performance on Transportation and Logistics Sector Listed on ISSI from 2019 to 2023). Methods : This study uses a quantitative approach. The data collection technique for this research employs purposive sampling tested on 10 transportation and …
Objectives: To analyze trends in the collection and distribution of BAZNAS zakat funds over the past nine years, as well as developments in optimization programs aimed at increasing zakat fund collection Methods: This study employs a quantitative approach using comparative analysis and trend analysis methods, utilizing secondary data from BAZNAS's annual reports Results/findings: The …
Objectives : This study aims to analyze the effect of operating cash flows, investing cash flows, financing cash flows, and Good Corporate Governance (GCG) on the profitability of Islamic banks in Indonesia, as measured by Return on assets (ROA) during the 2019–2024 period. The research is motivated by the importance of effective cash flow management in maintaining the financial p…
Objectives : This study aims to analyse the effect of Environmental, Social, and Governance (ESG) risk on corporate financial performance, with status of sharia-compliant shares as a moderating variable. Methods : This research uses descriptive quantitative techniques, namely the moderation regression analysis (MRA) tests. The sample consists of 80 companies from 10 industrial sec…
Objective : This study aims to analyze accountability in supporting the sustainability of Sharia Cooperative X. Methodology : The research method used is a descriptive qualitative approach, data was obtained through in-depth interviews, observations, and documentation studies, then analyzed using the Miles & Huberman model which includes data reduction, data presentation, and drawing …
"Goal : UD. Lumintu's beef skin crackers and krecek are processed beef skin products well-known and in demand, especially in Mojokerto. Despite its long history since 1958, UD. Lumintu faces challenges in maintaining and increasing revenue in the digital age. While many similar products exist in the market, UD. Lumintu strives to maintain quality in terms of raw materials, production pr…
Objectives : This study aims to analyze the effect of tax planning, tax avoidance, and good corporate governance (GCG) on earnings management in Sharia banking institutions listed on the Financial Services Authority (OJK) from 2021 to 2024. The study intends to examine whether the implementation of tax strategies and governance principles significantly influence earnings management pra…
Purpose: To explore the potential integration of blockchain technology into Islamic accounting and auditing systems in Indonesia, addressing persistent sector challenges such as fraud, lack of transparency, and compliance with sharia principles. Method: Qualitative research approach combining in-depth interviews with six experts (practitioners, academics, and regulators) and a Systemat…
Objectives : This study aims to analyze the influence of Good Corporate Governance (GCG) and Intellectual Capital (IC) on the financial performance of Islamic banking in Indonesia. The independent variables used are GCG and IC, while financial performance, which is the dependent variable, is measured by the profitability ratio. The research data was obtained from the annual reports …