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SMART Insight - Shariah Economic Applied Research and Training (SMART) Indonesia Office: Kolaborato Bogor Baru No.A. 4, Tegallega Bogor Tengah, Bogor City, West Java - Indonesia 16129
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Accounting and Sustainability
Published by Smart Insights
ISSN : -     EISSN : 30308461     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Accounting and Sustainability (AS) is a scientific publication published by SMART Insight which is under the research institute SMART Indonesia. Sharia Economic Applied Research and Training (SMART) is a research institution in Indonesia that focuses on research on Islamic economics and finance. Accounting and Sustainability Journal published two (2) times in 1 year with the scope on accounting, auditing, tax, and their relation to the sustainability issue.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 1 (2023): Accounting " : 5 Documents clear
Exploring Sentiment Analysis of Sustainable Finance Initiatives : A Text Mining Approach Ririn Riani; Aam Slamet Rusydiana
Accounting and Sustainability Vol. 2 No. 1 (2023): Accounting & Sutainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i1.266

Abstract

To combat climate change and mitigate its negative effects, it is necessary to increase public understanding of the significance of sustainable development. The discipline of sustainable finance offers a novel opportunity to maximize financial returns by capitalizing on social progress, which constitutes a substantial competitive advantage. Moreover, sustainable finance is not only a financial development instrument for prominent proponents of sustainability, but it also represents the underlying goal of decision-makers who prioritize social responsibility. Sentiment analysis is one of the most prevalent implementations of natural language processing; therefore, this article aims to examine how the general public perceives sustainable finance. The study revealed that positive sentiment ranked highest with a percentage of 62.8%, followed by neutral sentiment with a percentage of 26.9%, and then negative sentiment with a percentage of 10.4%. The increasing popularity of environmentally favourable financial instruments has the potential to generate the necessary financial resources in the future, which are essential for financing the transition to a sustainable economy. The suggestions presented in this article are predicated on the notion that activities promoting sustainable finance are essential to the environmental, social, and economic environments. To achieve sustainable finance, the current financial system must be reconstructed and modified in accordance with sustainable development principles. In order to implement sustainable finance, it is necessary to provide support and enhancement for the adequate human resources, institutions, and new financial literacy of financial institutions.
Measuring the Efficiency Performance of Rural Banks in East Java during Covid-19 : A Novel Approach using SuperDEA Aisyah As-Salafiyah
Accounting and Sustainability Vol. 2 No. 1 (2023): Accounting & Sutainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i1.269

Abstract

This research aims to analyze the efficiency level, source of efficiency, the potential for improvement needed, and comparison of the efficiency of BPR (Rural Bank) and BPRS (Islamic Rural Bank) in East Java. This research also looks at the efficiency of BPR and BPRS during the Covid-19 pandemic. The research period used in this study is from 2016-2021, with a research sample of 8 BPR and 6 BPRS in East Java. The analytical method used is a non-parametric approach, namely Data Envelopment Analysis (DEA), with secondary data sources originating from BPR and BPRS financial reports on the official OJK website. The study results show that the efficiency of BPR and BPRS during 2016-2021 has fluctuated yearly. BPR has higher efficiency than BPRS. Then in the efficiency analysis during the pandemic, the efficiency of BPR is relatively stable, even though there has been a decline in 2021. Meanwhile, BPRS showed a significant decline in 2021. Furthermore, based on the potential improvement analysis, the most significant cause of BPR inefficiency comes from input variables, namely fixed assets, and at BPRS is the financing provided. This research also provides recommendations to banks, regulators, and academics.
Accounting for Waqf: A Survey on Scopus-based Literatures Uula, Mimma Maripatul; Kassim, Siti Fatimah Mohd
Accounting and Sustainability Vol. 2 No. 1 (2023): Accounting & Sutainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i1.298

Abstract

This study aims to see the development of research on the topic of "Waqf Accounting" and research plans that can be done based on journals published on the theme. This research uses a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Waqf Accounting" which comes from the Scopus database with a total of 40 journal articles. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of "Waqf Accounting" research development in the world. The results of the study found that in bibliometric author mapping the author who published the most research with the theme "Waqf Accounting" was Gürsoy Ç. Furthermore, based on bibliometric keyword mapping, there are 4 clusters that can be a research path with topics related to Management of Waqf Assets and Waqf Accounting, Waqf Accounting Awareness, Business Impact and Waqf Accounting, and Challenges in Waqf Accounting Reporting. Furthermore, the most used words are waqf institution, accountability, Islamic accounting, waqf accounting, reporting, and technology.
Integrated Islamic Social Instrument for Sustainable Development: Case of SDG-14 Rusydiana, Aam Slamet; Sukmana, Raditya; Laila, Nisful
Accounting and Sustainability Vol. 2 No. 1 (2023): Accounting & Sutainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i1.329

Abstract

The fourteenth SDG objective summarizes discussions on waste and pollution management, marine ecosystems, limiting storm damage, and protecting marine health as part of efforts to reduce and adapt to climate change. Waqf, on the other hand, is an instrument of Islamic social finances that has a sustainable character and is relevant to the Sustainable Development Goals, therefore it can be used to safeguard the environment, particularly undersea ecosystems. This study aims to identify the waqf model that is relevant to the SDGs by prioritizing the waqf model that may be adopted in Indonesia, which is in line with SDGs 14 from a Maqashid Syariah perspective. The results indicate that the Sukuk waqf model is the appropriate capital to assist the defense of the fourteen Sustainable Development Goals, namely the protection of the undersea ecology. This research also presents an appropriate blue Sukuk waqf model framework.
Fraudulent Financial Reporting: How far has it been Researched? Puspita, Amelia Tri; Taqi, Muhamad
Accounting and Sustainability Vol. 2 No. 1 (2023): Accounting & Sutainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i1.340

Abstract

This study aims to determine the development and trend map of fraudulent financial reporting research that is published by a reputable journal in the theme of economics and finance. The data analyzed were more than 91 publications of indexed research publications. The export data is then processed and analyzed using the R Biblioshiny application program to find out the bibliometric map of the development of the research in this topic. The results showed that the number of publications on the fraudulent financial reporting research experienced a significant increase. The results show that the most popular authors are Groove H and Carcello JV, and the most popular keyword topics are Financial, Reporting, and Fraudulent. Apart from that, there are several trend topics related to fraudulent financial reporting.

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