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This Author published in this journals
All Journal Kunuz: Journal of Islamic Banking and Finance AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Maqrizi : Journal of Economics and Islamic Economics
Lilly Anggrayni
IAIN Manado
Religion Economics, Econometrics & Finance Social Sciences

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Al-Maqashid Syariah Performance in Islamic Bank: Al-Maqashid Syariah Performance in Islamic Bank Lilly Anggrayni
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 2 No. 1 (2022): Akuntansi,Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1167.101 KB) | DOI: 10.58176/akasyah.v2i1.131

Abstract

This study is aim to examined the effect of maqashid syariah performance. This study employed Maqashid Syariah Index and content analysis as the method of analysis. The Islamic Banks usually employed the conventional yardstick in measuring the IBs performance and firm value. Otherwise, this yardstick is not fit with the condition of IBs. Therefore this study suggests the usage of the IMSPM as the tool measurement of IBs performance, that more complete than the conventional yardstick. This study had important contribution for practitioners of IBs and also Islamic accounting researchers.
The Environmental Accounting Evolution: A Literature Review and Future Directions Lilly Anggrayni; Alif Ilham Akbar Fatriansyah; Sofyan Tubagus
Kunuz: Journal of Islamic Banking and Finance Vol 2 No 2 (2022)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v2i2.386

Abstract

The aim of this article is to track the trending topics in the field study of environmental accounting research. The data was analyzed by using the library study method. The data was collected from scopus database by searching the systematic keyword that related with the environmental accounting literature on the search engine. This study found that the article that discussed about the environmental accounting was various and mostly concern on the issue about carbon accounting, water accounting, and biodiversity accounting as well as the measurement stages of extinction accounting. The author also found there was some theory which fit with the environmental accounting research that mainly discussed about the evolution of modern accounting and business methods that now more concerned with the social and environmental accounting. This research had implication for the accounting thinkers as well as the accounting and economic students, because the author did not only discuss about the literature review of environmental accounting but also the future direction of the environmental accounting that could become a new novelty for the future study.
Developing The Integrated Environmental Accounting Measurement in Islamic Bank Lilly Anggrayni; Sofyan Oktavian Tubagus; Mentary Ariesta Iyonu
Maqrizi: Journal of Economics and Islamic Economics Vol 3 No 1 (2023): Vol 3 No 1 (2023): MAQRIZI: JOURNAL OF ECONOMICS AND ISLAMIC ECONOMICS
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/maqrizi.v3i1.605

Abstract

This study is aim to develop the new measurement of environmental accounting that fit with the nature of Islamic Banks. This study employed quantitative approach to measure the intensity of the samples in implemented the environmental accounting. The Islamic Banks (IBs) usually employed the conventional yardstick in measuring the environmental accounting. Otherwise, this yardstick is not fit with the IBs nature. Therefore this study suggests the usage of the integrated environmental accounting measurement on IBs, that more accurate than the index measurement. The originality of this study lies on the measurement method of environmental accounting which was developed from several relevant studies. This study had major implication for practitioners of IBs and also environmental accounting thinker
Co-Authors Alif Ilham Akbar Fatriansyah Mentary Ariesta Iyonu Sofyan Oktavian Tubagus Sofyan Tubagus