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This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Edunomika (JIE) Indonesian Journal of Accounting and Financial Technology (CRYPTO)
Harahap, Subur
Institut Bisnis Nusantara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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THE INFLUENCE OF FINANCIAL DEVELOPMENT ON EMISSIONS IN INDONESIA WITH ECONOMIC GROWTH AS A MODERATING VARIABLE Muhammad Risal Tawil; Emi Yulia Siska; Muhammad Lucky; Subur Harahap; Melinda Melinda
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13213

Abstract

Abstract This research aims to examine the influence of financial development on emissions in Indonesia in 2015-2023 by adding economic growth as a moderating variable. The data is panel data, which was tested with the help of SmartPLS software. The research results show that financial development has a significant and positive effect on emissions. Economic growth is able to moderate the relationship between economic growth and emissions disclosure. It is hoped that this research will become a basis for consideration for investors in making investment decisions, especially in companies. Keywords: Economic Growth, Emissions, Financial Development.
Exploring The Impact Of Green Finance, Financial Literacy, And Social Capital On The Performance And Financial Sustainability Of Indonesian MSMEs Efriyani Sumastuti; Subur Harahap; Godlif Sianipar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.9719

Abstract

The long-term survivability and financial performance of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Indonesia are examined in this study in relation to social capital, financial literacy, and green finance. A quantitative approach that blended structural equation modeling (SEM) and partial least squares (PLS) regression analysis was used to examine survey data collected from a sample of 267 MSMEs. The study found that sustainability, social capital, financial literacy, and green finance are strongly correlated with the financial success of MSMEs. It was shown that MSME performance and sustainability were specifically enhanced by social capital, financial literacy, and green finance. The findings emphasize how important it is to integrate sustainable practices, raise financial literacy, and foster social networks within Indonesia's MSME sector in order to promote inclusive growth and sustainable development
Exploration of the Role of Professional Ethics in Enhancing Internal Audit Quality in the Banking Sector Hendro Lukman; Amatus Venantius Sabubun; Subur Harahap
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 2 (2025): November 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i2.266

Abstract

This study examines the crucial role of professional ethics—integrity, objectivity, independence, and competence—in enhancing internal audit quality in Indonesia’s banking sector. Using a mixed methods approach, quantitative data were collected from 80 internal auditors and analyzed through multiple regression, while qualitative insights were obtained from interviews with 15 audit managers and audit committee members. The findings show that professional ethics significantly improve audit quality, with integrity and independence being the strongest determinants of audit credibility, and competence reinforcing the reliability of audit recommendations. The qualitative results further highlight that an ethical organizational culture supports effective audit functions, strengthens governance, and helps prevent fraud. Overall, the study concludes that strong professional ethics not only elevate internal audit quality but also contribute to theoretical understanding and policy development for improving regulation and oversight in the banking industry.
Co-Authors Amatus Venantius Sabubun Efriyani Sumastuti Emi Yulia Siska Godlif Sianipar Hendro Lukman Melinda Melinda Muhamad Risal Tawil Muhammad Lucky