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All Journal Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
SUMARNI RANDRIANY
IAIN Sorong
Economics, Econometrics & Finance

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SEMIOTIC ANALYSIS TOWARD THE GREEN ACCOUNTING MEANING BASED MASLAHAH NURUL ANNISA; SYARIF SYAHRIR MALLE; SUMARNI RANDRIANY
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 7, No 2 (2022): Juli - Desember 2022
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v7i2.411

Abstract

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).
Co-Authors NURUL ANNISA SYARIF SYAHRIR MALLE