Green Accounting Based Maslahah to Realizing University Social Responsibility in Indonesia

Abdullah, Muhammad Wahyuddin; Suwandi, Memen; Bayan, Andi Yustika Manrimawagau; Hanafie, Hadriana

doi:10.2991/assehr.k.210805.149

Cited by 2 publications

(1 citation statement)

References 12 publications

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“…Maslahah (benefit) means a benefit for the welfare of all people. Besides being useful, the concept of Maslahah is also interpreted as being useful and avoiding harmful things (Abdullah et al, 2021). All business activities, including economic and social aspects such as education, health, empowerment, and protection of the environment, must provide benefits as expected when implementing CSR.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Green Accounting Implementation on Islamic University Social Responsibility

Haryati¹,

Kirana

Wilasittha³

et al. 2023

JAS

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Currently, various environmental issues are completely unavoidable, and even the implementation has begun to be applied in multiple sectors, including the world of education. This study aims to determine the implementation of IUSR-based Green Accounting at the Islamic University in Surabaya by using Sharia Enterprise Theory as the theoretical basis. The total population of this study is 1,311 students, consisting of 556 State Islamic University of Sunan Ampel Surabaya (UINSA) students, 530 Muhammadiyah University of Surabaya students, and 225 Nahdlatul Ulama University Surabaya (UNUSA) students. They were chosen using simple random sampling with a total sample according to the calculation of the Slovin formula. The hypothesis in this study is that Green Accounting, as measured by the indicators of Environmental Concern, Environmental Involvement, Environmental Reporting, and Environmental Audit have a significant effect on Islamic University Social Responsibility. The research variables were measured by indicators Al-Adl, Al-Ihsan, Maslaha, and Tafwid. The hypotheses were analyzed and tested using Partial Least Square (PLS) with SmartPLS 3.0 software, the results of which show that Green Accounting has a significant effect on Islamic University Social Responsibility. The implementation of green accounting in Islamic universities social responsibility should be implemented in every activity and activity that supports measurable environmental preservation through environmental performance at the university, which is measured by activities that support green accounting by participating in a green campus program so that the university's image becomes good in the eyes of society.

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Section: Introductionmentioning

confidence: 99%

The Effect of Green Accounting Implementation on Islamic University Social Responsibility

Haryati¹,

Kirana

Wilasittha³

et al. 2023

JAS

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Student-Centered Innovation Project as University Social Responsibility (USR)

Effendi

2023

Innov. Soc. Sci.

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Most university social responsibility (USR) literature and practice involves students as participants. However, students can also be initiators, participants and implementers of programs under USR. This study discusses the central role played by students in the USR project in Kampung Warna-Warni Jodipan, or the Jodipan Colorful Village, by the Universitas Muhammadiyah Malang, in Malang city, Indonesia. This project represents two innovations: (1) teaching innovation, where the lecturer becomes the center, and (2) the innovative project, where the student becomes the center. Under the student-centered USR project, students research the community, generate the idea, initiate and design the project, write proposals, connect the stakeholders and implement the project together with the community. By giving ‘space’ for student creativity rather than just involving them as participants, this project positioned students as the connector and center of the quadruple stakeholder collaboration between the university, business, government and community.

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Green Accounting Based Maslahah to Realizing University Social Responsibility in Indonesia

Cited by 2 publications

References 12 publications

The Effect of Green Accounting Implementation on Islamic University Social Responsibility

The Effect of Green Accounting Implementation on Islamic University Social Responsibility

Student-Centered Innovation Project as University Social Responsibility (USR)

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