Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah最新文献

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Self assessment System Dalam Transaksi E-Commerce Era 5.0 电子商务 5.0 时代的自我评估系统
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-14 DOI: 10.47467/alkharaj.v6i3.4970
Stefania Sri Putri Aliuk, P. Hardiningsih
{"title":"Self assessment System Dalam Transaksi E-Commerce Era 5.0","authors":"Stefania Sri Putri Aliuk, P. Hardiningsih","doi":"10.47467/alkharaj.v6i3.4970","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.4970","url":null,"abstract":"To promote taxpayer compliance, self-assessment is being used in e-commerce transactions as part of research project 5.0. MSMEs in the Kupang region that sell online make up the study's sample. Data was gathered via a Google Form-based online survey. The analytical method is straightforward linear regression. According to the study's findings, the introduction of self-assessment has a considerable impact on taxpayer compliance.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Online Consumer Review Dan Program Gratis Ongkos Kirim Terhadap Keputusan Pembelian Pada Platform E-Commerce Tiktok Shop 在线消费者评论和免费送货计划对 Tiktok Shop 电子商务平台购买决策的影响
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-14 DOI: 10.47467/alkharaj.v6i3.4912
Devitha Tri Utami, Indra Hastuti, Khabib Alia Akhmad
{"title":"Pengaruh Online Consumer Review Dan Program Gratis Ongkos Kirim Terhadap Keputusan Pembelian Pada Platform E-Commerce Tiktok Shop","authors":"Devitha Tri Utami, Indra Hastuti, Khabib Alia Akhmad","doi":"10.47467/alkharaj.v6i3.4912","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.4912","url":null,"abstract":"This study aims to investigate the influence of Online Customer Review (X1) and Free Shipping Promotion (X2) on purchasing decisions in Tiktok Shop E-Commerce. A quantitative research method was employed, using a questionnaire filled out by 119 students from the Faculty of Law and Business at Duta Bangsa University, Surakarta. The results of the analysis indicate that both variables, Online Customer Review and Free Shipping Promotion, significantly influence online purchasing decisions on Tiktok Shop platform. The use of online consumer reviews and providing free shipping promotions can enhance purchasing decisions in the platform. Validity and reliability tests indicate that the questionnaire instrument used is valid and reliable. The coefficient of determination test shows that both independent variables are capable of explaining 53% of the dependent variable. The findings of this study contribute to understanding consumer behavior in the digital environment, particularly in the context of Tiktok Shop E-Commerce.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340000","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Electronic Customer Relationship Management terhadap Kualitas Pelayanan dan Customer Satisfaction 电子客户关系管理与客户满意度》(Pengaruh Electronic Customer Relationship Management terhadap Kualitas Pelayanan and Customer Satisfaction
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-14 DOI: 10.47467/alkharaj.v6i3.4911
A. Cahyaningrum, Indra Hastuti, Agus Suyatno
{"title":"Pengaruh Electronic Customer Relationship Management terhadap Kualitas Pelayanan dan Customer Satisfaction","authors":"A. Cahyaningrum, Indra Hastuti, Agus Suyatno","doi":"10.47467/alkharaj.v6i3.4911","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.4911","url":null,"abstract":"The background of this research is that most consumers come to fulfill their needs. This is in accordance with Alfamart's mission of providing satisfaction to customers or consumers by focusing on superior quality products and services. CRM as an integration of processes, human capital and technology seeks the best understanding of the company's customer place and focuses especially on customer retention and relationship management. . This research uses field research, namely research in which the data is extracted through observations and data sources in the field, which means that researchers use data collection methods in qualitative research. With a qualitative approach because it is intended to understand the phenomenon of the research object and present the required data in a descriptive form. This technique is direct research in the field using interviews or observation. The influence of E-CRM on service quality greatly facilitates work in today's era because business strategies that integrate processes, people and technology can help attract sales prospects, convert them into regular customers, get comprehensive information about consumer behavior, retain existing customers and make consumers satisfied. the Alfamart Pakel 2 Karanganyar store to respond to problems related to the influence of E-CRM on the quality of this store's service is expected to always be consistent such as providing information to consumers","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis Akad Salam (PSAK Syariah 103) pada Transaksi Jual Beli Online 关于网上买卖交易的 Salam Akad(PSAK Syariah 103)分析
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-13 DOI: 10.47467/alkharaj.v6i3.4880
Anton Priyo Nugroho, M. Luthfi, Alfiana Alfiana, Asriady Bakri, Rita Zulbetti
{"title":"Analisis Akad Salam (PSAK Syariah 103) pada Transaksi Jual Beli Online","authors":"Anton Priyo Nugroho, M. Luthfi, Alfiana Alfiana, Asriady Bakri, Rita Zulbetti","doi":"10.47467/alkharaj.v6i3.4880","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.4880","url":null,"abstract":"Dari perspektif Islam, jumlah transaksi online yang masuk dalam tajuk fiqh muamalah niaga atau jual beli dengan cepat meningkat. Islam memiliki hukum-hukum yang berlaku baik bagi pembeli maupun penjual dalam transaksi jual beli. Tujuan dari penelitian ini adalah untuk menguji elemen dasar dan persyaratan untuk menerapkan kontrak salam dalam transaksi jual beli online yang mematuhi Pernyataan Standar Akuntansi Keuangan Islam PSAK Syariah 103. Penelitian dilakukan dengan menggunakan metode kualitatif dan metode studi kasus dilakukan di Toko Online. Informan penelitian ini adalah pedagang dan konsumen. Hasil penelitian menunjukkan bahwa para penjual pada umumnya mengetahui rukun dan syarat melakukan jual beli online dalam perspektif Islam. Akad Salam telah dilakukan oleh para pelaku bisnis dengan istilah pre order, para pelaku bisnis belum mengetahui dan menerapkan PSAK Syariah 103. Hasil penelitian dapat bermanfaat bagi pengusaha, akademisi maupun instansi pemerintahan dan masyarakat.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Penerapan Ijarah Muntahiya Bit Tamlik pada Perusahaan Leasing dalam Perspektif Fikih Muamalah: Studi Kasus PT. Adira Finance 从 Muamalah 法理学的角度看 Ijarah Muntahiya Bit Tamlik 在租赁公司中的应用:PT Adira Finance 案例研究
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-13 DOI: 10.47467/alkharaj.v6i3.4844
H. Hendra, Rafika Chudriana Putri, Sri Sudiarti, M. Marliyah
{"title":"Penerapan Ijarah Muntahiya Bit Tamlik pada Perusahaan Leasing dalam Perspektif Fikih Muamalah: Studi Kasus PT. Adira Finance","authors":"H. Hendra, Rafika Chudriana Putri, Sri Sudiarti, M. Marliyah","doi":"10.47467/alkharaj.v6i3.4844","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.4844","url":null,"abstract":"Currently, human needs are increasingly complicated, especially for vehicles as a means of support in every activity. Therefore, the role of Islamic financial institutions in this case is needed as a facilitator for people who are constrained by capital. Islamic financial institutions have a financing agreement \"Ijarah Al Muntakiya bit Tamlik\" (financial leasing with purchase)/IMBT as a solution to this problem. IMBT is a combination of leasing (ijarah) and buying and selling at the end of the lease contract. Purchase of vehicles on credit in leasing can be used as a community solution option. however, community literacy regarding leasing is still limited, especially in the fiqh muamalah approach. Method This research is a qualitative descriptive study in which the researcher describes the results that have been studied. Application of Ijarah Muntakiya Bittamlik (IMBT) at PT. Adira Finance is almost in accordance with the study of muamalah fiqh, except that in handling bad loans it uses a forced pick-up system on the main road as a warning to customers who are in arrears. If it is related to theory, this should have been avoided. But on the other hand, if at the end of the financing period or the consumer contract has paid off its obligations, the leasing party will provide BPKB as proof of transfer of ownership. Keywords: Ijarah Al Muntakiya bit Tamlik (IMBT), Leasing, PT. Adira Finance","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Sertifikasi Halal, Halal Awareness, dan Brand Image Terhadap Keputusan Konsumen Muslim dalam Membeli Kosmetik di Surabaya 清真认证、清真意识和品牌形象对泗水穆斯林消费者购买化妆品决策的影响
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-13 DOI: 10.47467/alkharaj.v6i3.4851
Syayyidati Farichah, Achmad Yasin
{"title":"Pengaruh Sertifikasi Halal, Halal Awareness, dan Brand Image Terhadap Keputusan Konsumen Muslim dalam Membeli Kosmetik di Surabaya","authors":"Syayyidati Farichah, Achmad Yasin","doi":"10.47467/alkharaj.v6i3.4851","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.4851","url":null,"abstract":"Pengeluaran konsumsi kosmetik halal di dunia mencapai US$ 64 miliar di tahun 2018, diperkirakan naik menjadi US$ 95 miliar tahun 2024. Yang mana Pada era ini industri halal sedang menjadi tren di dunia. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Sertifikasi Halal, Halal Awareness, dan Brand Image terhadap Keputusan Konsumen Muslim dalam Membeli Kosmetik. Jenis penelitian kuantitatif dengan pendekatan asosiatif. Menggunakan sampel masyarakat muslim Surabaya yang menggunakan kosmetik. Metode pengambilan sampelnya adalah purposive sampling dengan jumlah sampel 300 responden. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Sertifikasi Halal, Halal Awareness, dan Brand Image berpengaruh secara positif dan signifikan terhadap Keptusan Konsumen Muslim dalam Membeli Kosmetik di Surabaya.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Lingkungan Kerja Fisik dan Non Fisik Terhadap Kinerja Guru SMK Yapalis Krian Melalui Kepuasan Kerja Sebagai Variabel Intervening 以工作满意度为干预变量,物质和非物质工作环境对亚帕利斯克里安学校教师绩效的影响
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-13 DOI: 10.47467/alkharaj.v6i3.4855
Nendy Indrasari, Dadang Purwo, Novrina Puspitasari
{"title":"Pengaruh Lingkungan Kerja Fisik dan Non Fisik Terhadap Kinerja Guru SMK Yapalis Krian Melalui Kepuasan Kerja Sebagai Variabel Intervening","authors":"Nendy Indrasari, Dadang Purwo, Novrina Puspitasari","doi":"10.47467/alkharaj.v6i3.4855","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.4855","url":null,"abstract":"Dari survei awal diketahui kelemahan dalam kinerja guru yang dilihat dari tingginya tingkat lingkungan kerja fisik dan non fisik yang mempengaruhi kinerja guru SMK Yapalis Krian. Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja fisik dan lingkungan kerja non fisik terhadap kinerja guru SMK Yapalis Krian melalui kepuasan kerja sebagai variabel intervening. Populasi dalam penelitian ini adalah seluruh guru SMK Yapalis Krian berjumlah 65 guru. Teknik pengambilan sampel yang digunakan adalah sampel jenuh, sehingga jumlah seluruh populasi digunakan untuk dijadikan sampel. Teknik pengumpulan data dengan menggunakan kuesioner. Analisis data yang digunakan adalah uji validitas dan reliabilitas, uji asumsi klasik, path analysis, dan uji sobel. Alat bantu pengolahan data menggunakan SPSS 25.0 for windows. Hasil penelitian menunjukkan bahwa lingkungan kerja fisik secara langsung berpengaruh positif dan signifikan terhadap kepuasan kerja. Lingkungan kerja non fisik secara langsung berpengaruh negatif dan tidak signifikan terhadap kepuasan kerja. Kepuasan kerja secara langsung berpengaruh positif dan signifikan terhadap kinerja guru SMK Yapalis Krian. Lingkungan kerja fisik secara tidak langsung berpengaruh signifikan terhadap kinerja guru SMK Yapalis Krian melalui kepuasan kerja sebagai variabel intervening. Lingkungan kerja non fisik secara tidak langsung berpengaruh tidak signifikan terhadap kinerja guru SMK Yapalis Krian melalui kepuasan kerja sebagai variabel intervening.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340447","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Keputusan Pembelian Ditinjau dari Brand Ambassador, Viral Marketing dan Brand Trust: 从品牌大使、病毒式营销和品牌信任角度看购买决策:
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-12 DOI: 10.47467/alkharaj.v6i3.4715
Lusiana Putri Galuh Pramesti, Ida Aryati, Raisa Aribatul Hamidah
{"title":"Keputusan Pembelian Ditinjau dari Brand Ambassador, Viral Marketing dan Brand Trust:","authors":"Lusiana Putri Galuh Pramesti, Ida Aryati, Raisa Aribatul Hamidah","doi":"10.47467/alkharaj.v6i3.4715","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.4715","url":null,"abstract":"This study aims to ascertain the impact of brand ambassadors on consumer decisions. To ascertain how viral marketing influences consumers' purchase choices. To ascertain how purchasing decisions are impacted by brand trust. To assess the combined effects of viral marketing, brand trust, and brand ambassadors on purchasing choices. The research iis descriptive quantitative in nature. Consumers of azarine were the subject of this study in Surakarta. The sample size for this study is 100 respondents. Purposive sampling is the sampling method that is employed. data gathering through questionnaires. The data analysis methods employed are, F test, t test, multiple llinear regression test and the coefficient of determination. According to the study's findings, brand ambassadors in Surakarta have a strong beneficial influence on consumers' decisions to buy Azarine products. Viral marketing has a notable favorable impact on Azarine product purchases in Surakarta, at least in part. In Surakarta, brand trust has a substantial beneficial impact on consumers' decisions to buy Azarine products. Brand advocates, virall marketing, and brand trust all have a substantial beneficial iimpact on Surakarta consumers' decisions to buy Azarine products. Keywords: Brand Ambassador, Virall Marketing, Brand Trust, Purchase Decision","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340712","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Kepuasan Nasabah Ditinjau dari Pelayanan, Relationship Marketing dan Loyalitas di KSPPS Dana Amanah Karanganyar 从 KSPPS Dana Amanah Karanganyar 的服务、关系营销和忠诚度看客户满意度
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-12 DOI: 10.47467/alkharaj.v6i3.4734
Lina Lina
{"title":"Kepuasan Nasabah Ditinjau dari Pelayanan, Relationship Marketing dan Loyalitas di KSPPS Dana Amanah Karanganyar","authors":"Lina Lina","doi":"10.47467/alkharaj.v6i3.4734","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.4734","url":null,"abstract":"The aims of this study are (1) to determine the effect of service on customer satisfaction. (2) To determine the effect of relationship marketing on customer satisfaction. (3) To determine the effect of loyalty on customer satisfaction. The research design iis descriptive quantitative. This research was conducted on KSPPS Dana Amanah customers in Karanganyar. The population iin this study iis 1,000. The sample iin this research is 100 respondents. The sampling technique used iis purposive sampling method. Collect data through questionnaires. Multiple linear regression test, F test, t test, and the coefficient of determination are data analysis techniques that use statistical analysis. The results showed that partially, service had a significant positive effect on KSPPS Dana Amanah customer satisfaction. Partially, relationship marketing has a significant positive effect on KSPPS Dana Amanah customer satisfaction. Partially, loyalty has a significant positive effect on KSPPS Dana Amanah customer satisfaction. Simultaneously, service, relationship marketing, loyalty have a significant positive effect on KSPPS Dana Amanah customer satisfaction.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340973","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Penerapan Green Accounting, Material Flow Cost Accounting, dan Environmental Performance terhadap Profitabilitas Perusahaan 绿色会计实施、物料流成本会计和环境绩效对公司盈利能力的影响
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Pub Date : 2023-09-12 DOI: 10.47467/alkharaj.v6i3.4743
Rani Melati Oktadifa, Tituk Diah Widajantie
{"title":"Pengaruh Penerapan Green Accounting, Material Flow Cost Accounting, dan Environmental Performance terhadap Profitabilitas Perusahaan","authors":"Rani Melati Oktadifa, Tituk Diah Widajantie","doi":"10.47467/alkharaj.v6i3.4743","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.4743","url":null,"abstract":"This research was conducted with the aim to determine how the influence of the application of green accounting, material flow cost accounting, and environmental performance by companies in increasing company profitability as measured using return on asset (ROA). This research was conducted using quantitative methods. The research sample is 18 companies in the primary consumption sector (consumer non-cyclicals) listed on the Indonesia Stock Exchange during the 2018 – 2021 period which were selected using a purposive sampling technique. The data in this study is secondary data in the form of the company's annual report, which is obtained through the official website of each company. Data analysis was carried out using SmartPLS 4.0 software The results show that green accounting and environmental performance have a significant positive effect on company profitability, which means that a high level of company concern for the environment will be able to increase company profits every year. Meanwhile, material flow cost accounting has no effect on company profitability because it is estimated that material flow cost accounting has included in environmental disclosures. Keywords: green accounting, material flow cost accounting, environtmental performance, return on asset","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139340838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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