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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Islamic Circle
Anne Monika Fristy
Institut Teknologi dan Bisnis Master
Religion Economics, Econometrics & Finance

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EFISIENSI INVESTASI PADA PERUSAHAAN CONSUMER NON-CYCLICALS: DAMPAK CARBON CREDIT, KETIDAKPASTIAN LINGKUNGAN DAN KINERJA PERUSAHAAN Anne Monika Fristy; Vika Miftahul Jannah; Ayuthia Ramadhani Herman; Stevanus Antoni.R
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5927

Abstract

This study aims to analyze the effect of carbon credit offset, environmental uncertainty, and firm performance on investment efficiency, while considering control variables such as firm size, leverage, firm age, and cash holdings. The research employed a quantitative method using data from 25 consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Multiple linear regression analysis was applied with the aid of SPSS, along with a normality test to ensure model validity. The results reveal that the three main variables significantly influence investment efficiency, both in models with and without control variables. However, the explanatory power of the model improved when control variables were included, highlighting that internal corporate factors reinforce the effects of external variables. These findings indicate that companies should not only focus on environmental policies and financial performance but also pay close attention to internal conditions in maintaining investment efficiency.
Analysis of the Potential of Gold Instalments as an Alternative Sharia Investment for UMKM in an Era of Global Economic Uncertainty Vika Miftahul Jannah; Stevanus Antoni.R; Anne Monika Fristy
Islamic Circle Vol. 6 No. 2 (2025): Islamic Circle
Publisher : Prodi Hukum Ekonomi Syari'ah STAIN Mandailing Natal

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Abstract

This study analyzes the potential of gold installment schemes as a sharia-compliant investment alternative for micro, small, and medium enterprises in the context of global economic uncertainty. The background of the research highlights the need for UMKM to access safe, stable, and sharia-based investment instruments. The study aims to explain how gold installment schemes can function as an asset diversification mechanism and a tool for strengthening financial resilience. Using a descriptive qualitative approach, the methodology incorporates literature review, field observation, and interviews with UMKM actors and officers of sharia financial institutions. The findings indicate that gold installment schemes are viewed as accessible, affordable, and stable investment instruments that appeal to UMKM. Interview results reveal that such schemes support financial discipline while providing a sense of security in managing assets amid economic fluctuations. The discussion affirms consistency between the study’s findings and existing literature on gold as a safe haven asset while highlighting its relevance in the development of sharia investment products. The study concludes that gold installment schemes have strong potential to support UMKM financial resilience and should be enhanced through literacy programs, product innovation, and institutional reinforcement. This research contributes theoretical and practical insights to the advancement of Islamic economic studies.
DAMPAK KEBIJAKAN OJK NOMOR 4 TAHUN 2023 TERHADAP PENGUATAN KEUANGAN SYARIAH NASIONAL Vika Miftahul Jannah; Stevanus Antoni.R; Anne Monika Fristy; Henry Martin Adriansyah
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2645

Abstract

This study aims to examine the impact of the implementation of Financial Services Authority Regulation (POJK) No. 4 of 2023, which amends the provisions on Collective Investment Contracts (CIC), on strengthening the national Islamic finance industry. This research employs a descriptive qualitative approach based on literature review and documentary analysis of regulatory texts and official reports issued by the Financial Services Authority (OJK). The findings indicate that POJK No. 4 of 2023 positively contributes to improving the governance framework of CIC-based investment products through the enhancement of registration procedures, reporting mechanisms, and disclosure requirements. This regulatory strengthening increases the effectiveness of Sharia compliance supervision, promotes transparency in the Islamic capital market, and enhances investor protection. Indirectly, the policy fosters greater confidence among market participants and investors in Islamic financial products, thereby reinforcing the role of the Islamic capital market within the national financial ecosystem. However, the full potential of the regulation remains constrained by challenges such as limited public literacy on Islamic finance, relatively high compliance costs for industry players, and the need for stronger inter-institutional coordination. Therefore, comprehensive supporting policies are essential to sustain the long-term development of the Islamic finance sector
Co-Authors Ayuthia Ramadhani Herman Henry Martin Adriansyah Stevanus Antoni.R Vika Miftahul Jannah