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This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Asian Journal of Social and Humanities
Cita Restuningsih
Universitas Esa Unggul
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Efektivitas Zakat Pada Aplikasi Digital Lembaga Amil Zakat Dalam Pembangunan Ekonomi Cita Restuningsih; Stefany Caroline; Agus Munandar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8727

Abstract

This study aims to determine how effective digital applications and websites of amil zakat institutions are in economic development. A qualitative analysis approach was used in this research method. The objects of this research are LAZ YAKESMA, LAZ Rumah Zakat and LAZ Dompet Dhuafa. The results showed that the three amil zakat institutions have received and distributed zakat funds to beneficiaries, but LAZ Dompet Dhuafa experienced a deficit in distributing zakat funds. LAZ YAKESMA and LAZ Rumah Zakat overall receive and distribute the allocation of zakat funds effectively with an absorption rate of 67% and 83% respectively. Keywords: Zakat Effectiveness, Application of LAZ, Economic Development
The Role of Accountants in Climate Change in the Cement Industry in Indonesia: Net Zero Emissions Movement 2060 Yanuar Ramadhan; Cita Restuningsih; Alifia Nur Haristi; Muh Gaus; Sandy Sandy; Dewi Siswanti Sulim
Asian Journal of Social and Humanities Vol. 2 No. 03 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i03.196

Abstract

The target of this study discusses the Role of Accountants on Climate Change related to Net Zero Emissions 2060 in the Cement Sub-Sector Industry in Indonesia. This study uses narrative analysis that describes the causes of climate change, the impact on company finances and accountants' efforts in dealing with field conditions. This study found that if the accounting profession can function dominantly covering various climate change issues, its function is to force all accountants to contribute to helping the government meet the target of the Net Zero Emissions 2060 movement by internalizing climate change issues in financial statements, assisting company management in making sustainable strategy planning, measuring environmental impacts and developing carbon emission reduction strategies. The conclusion of this study is companies registered in the cement sector industry in general have supported the Indonesian government's program in the Net Zero Emission 2060 movement. This is evidenced by the activities and activities they carry out in sustainability reports and corporate social responsibility activity reports
Co-Authors Alifia Nur Haristi Dewi Siswanti Sulim Muh Gaus Munandar, Agus Ramadhan, Yanuar Sandy Sandy Stefany Caroline