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引用次数: 0
摘要
本研究旨在了解基于绿色会计的maslahah在公司可持续发展报告中的披露情况及其意义。本研究是使用符号学分析的定性研究，分析PT. PP London Sumatra Tbk (Lonsum) 2020年可持续发展报告的叙事文本中包含的符号或符号的定义。研究结果表明，PT PP Lonsum可持续发展报告对绿色会计指标进行了隐性或显性披露。保护环境(hifdz al bi’ah)可以触发维持伊斯兰教法(maqashid sharia)的五个目标。
SEMIOTIC ANALYSIS TOWARD THE GREEN ACCOUNTING MEANING BASED MASLAHAH
This study aimed to know the disclosure and meaning of green accounting-based maslahah in the company's sustainability report. This study was qualitative research using semiotic analysis to analyze the definition contained in symbols or signs in the narrative text on the sustainability report of PT. PP London Sumatra Tbk (Lonsum) in 2020. The study results show that the PT PP Lonsum sustainability report has disclosures about green accounting indicators, either implicitly or explicitly. Protecting the environment (hifdz al bi’ah) can be a trigger for maintaining the five goals of syara'(maqashid sharia).
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