Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Vol 7, No 2 (2022): Juli - Desember 2022

SEMIOTIC ANALYSIS TOWARD THE GREEN ACCOUNTING MEANING BASED MASLAHAH

NURUL ANNISA (UIN Alauddin Makassar)
SYARIF SYAHRIR MALLE (UIN Alauddin Makassar)
SUMARNI RANDRIANY (IAIN Sorong)

Article Info

Publish Date
29 Dec 2022

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).

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Journal Info
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Website

Abbrev

almasraf

Publisher

Universitas Islam Negeri Imam Bonjol Padang

Subject

Economics, Econometrics & Finance

Description

The journal is published twice a year in June and December. Contains scientific articles in the form of research, analysis study, theoretical study and review of studies in the field of banks and financial institutions. Publishing this journal aims to increase the quantity and quality to spread ...