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All Journal Buletin Studi Ekonomi Jurnal Pendidikan dan Pengajaran SOROT: Jurnal Ilmu-ilmu Sosial JEJAK ASAS : Jurnal Hukum Ekonomi Syariah Islamic Ecomonics Journal I-ECONOMICS: A Research Journal on Islamic Economics DERIVATIF Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Perspektif Ekonomi Darussalam Economica: Jurnal Ekonomi Islam Akuntabel : Jurnal Ekonomi dan Keuangan Edukasi Islami : Jurnal Pendidikan Islam Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Tabarru': Islamic Banking and Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Tasharruf: Journal Economics and Business of Islam Revenue: Jurnal Manajemen Bisnis Islam Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah An Naba Jurnal Pemikiran dan Penelitian Pendidikan Islam BASKARA: Journal of Business and Entrepreneurship Jurnal Signaling EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Mabsya : Jurnal Manajemen Bisnis Syariah SABURAI INTERNASIONAL JOURNAL OF SOCIAL, SCIENCES, AND DEVELOPMENT (Saburai-IJSSD) Jurnal Abdimas Bina Bangsa Journal of Islamic Business and Economic Review (JIBER) Salam (Islamic Economics Journal) International Research of Economic and Management Education Mabsya: Jurnal Manajemen Bisnis Syariah BUSINESS AND ENTERPREUNERSHIP JOURNAL Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics Lariba Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Al-Wasith : Jurnal Studi Hukum Islam Business and Enterpreneurship Journal (BEJ)
Heni Noviarita
Universitas Islam Negeri Raden Intan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Ad-Deenar:%20Jurnal%20Ekonomi%20dan%20Bisnis%20Islam

 1 
THE APPLICATION OF GREEN ACCOUNTING ON STOCK ACTIVITYIN ISLAMIC PRESPECTIVE Weny Rosilawati; Heni Noviarita; Nur Wahyu Ningsih; Chandra Prayoga
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 5, No 01 (2021): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.103 KB) | DOI: 10.30868/ad.v4i01.1196

Abstract

Environmental accounting is applied by several companies to produce quantitative assessments of the cost and impacts of environmental protection. Social and environmental disclosures have  an influence on stock prices and inventors will choose stocks in companies that provide high returns. This research is quantitative in nature. The population of this study is the Corporate Social Responsibility (CSR) report and the financial statements of mining companies listed on the ISSI for the 2014-2018 period. Based on the purposive sampling method a sample of 7 mining companies was obtained. The data analysis method used simple linear regression analysis. The result of this study are the application of accounting in social and environmental disclosures has a positive effect on stock reactions, and in an Islamic perspective it is in accordance with the concept of sharia enterprise theory in benefit and responsibility. Corporate social responsibility is responsibility for the overall relationship between the company and its stakeholders. These relationships include consumers, employees, communities, owners / investors, government, and suppliers. The current understanding of social responsibility provides guidance that a company is no longer an entity that is only selfish but an entity that must adapt to its culture and its social environment. This is what Allah warned in QS. Ar-Rum, Verse 41 which in this case explains that Allah SWT commands humans to always protect their surroundings.
Co-Authors Abdulloh Majid Ade Eko Setiawan Agus Dwiyanto Ahmad Fahrozi Ahmad Habibi Ahmad, Roslee Bin Amanatun Nisfah Nurun Nikmah Amin Setiyadi Ana Musta’anah Ananda Hidayat Angel Dwi Satria Anisa Binar Cahyani Anita Anita Annisa Munfaati Ari Kurniyawati Ariza Karina Putri Arman Syahyudi Audra Laili Aziz Hanif Mahfud Bagus Dwi Cahyo Beni Antomi Beny Sangjaya Chandra Prayoga Dian Ekawati Ditta Nurhidayanti Dwi Nurhayati Dwi Nurhayati Dwi Taufiq Aziz Dwitami, Yuska Supra Ellen Praditha Erike Anggraeni Erike Anggraini Erike Anggraini Erike Anggraini Erike Anggraini Erike Anggraini Erike Anggraini Estelee Elora Akbar Evi Ekawati Fahmi Muhammad Irfan Fakhri Danii Alfarizi Fautau, Idzam Fauzan Dwi Kusuma Fisman Bedi Gustika Nurmalia Hanif Hanif Idzam Fautau Imam Agung Wijaya Jamal Fakhri Jamel, Surono Bin Jayusman Jayusman Koderi Krismadayanti Krismadayanti Kulup Bina Buono Kurnia Agustina Kurnia Agustina Leny Indahsari M Avicenna Meuthi Marendra Marendra Maya Puspita Sari Merisa Oktapianti Moh Bahruddin Moh. Bahruddin Muhamad Hasan Muhammad Aulia Rachman Muhammad Iqbal Fasa Muhammad Kurniawan Muhammad Syahid Nelly Lestari Novia Turmina Umi Nur Wahyu Ningsih Octavia, Sonia Puja Damaskha Rulita Sari Putri Aisha Pasha Putri Melisa Putri Selviana Anjani Rahma Apriani Rahmat Fajar Rahmat Fajar Ranita Pranika Ratriana Pundarika Raudhoh Musyifah Ria Atika Riska Triamalia Roslee Bin Ahmad Ruslan Abdul Ghofur Sefta Kurniawansyah Siti Maisaroh Siti Nurohmah Siti Patimah Siti Rohamah Sonia Octavia Sulasi Imaniah Surono Bin Jamel Surono Surono Syamsul Hilal Syara Dwi Afiana Tiondol Mayzal Tri Amar Prasetyo Tri Setyorini Tulus Suryanto Wahid, Arfian Nur Weny Rosilawati Winda Anggraini Wiwin Yustina Yessi Avita Sari Yuli Astuti Yuli Astuti Yuli Dahlia Saputri Yuska Supra Dwitami Zein Adi Abung