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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Indonesian Journal of Energy Review of Management, Accounting, and Business Studies
Danial Muhammad Wirdyansyah
Universitas Islam Negeri Sunan Gunung Djati Bandung
Humanities Economics, Econometrics & Finance Education Energy Social Sciences

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Long-term game engagement, well-being, and firm value among Gen Z university students Danial Muhammad Wirdyansyah; Muhammad Ridho Wasturedana
Review of Management, Accounting, and Business Studies Vol. 7 No. 1 (2026)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v7i1.7486

Abstract

The digital gaming industry in Indonesia has experienced rapid user growth, yet this expansion has not been consistently accompanied by proportional revenue performance, highlighting the importance of understanding sustainable user engagement. This study investigates the determinants of Sustainable Usage Intention (SUI) and its role in shaping Player Well-Being (PWB) and Firm Value Perception (FVP) within the context of mobile gaming. Drawing on the Technology Acceptance Model (TAM) and Hedonic Information Systems perspective, this research examines the effects of perceived enjoyment, perceived ease of use, and perceived usefulness on SUI, PWB, and FVP. Data were collected from 170 Indonesian Gen Z university students using a cross-sectional survey and analyzed with PLS-SEM. The results demonstrate that perceived usefulness and perceived enjoyment significantly influence SUI, while SUI plays a pivotal mediating role in strengthening both player well-being and firm value perception. The findings contribute to post-adoption literature by emphasizing sustainable engagement rather than mere adoption and offer practical implications for game developers seeking to balance user well-being with long-term value creation in emerging markets.
Carbon Border Adjustment Mechanism (CBAM) and Its Implications for Developing Economies: A Systematic Literature Review Danial Muhammad Wirdyansyah
Indonesian Journal of Energy Vol. 8 No. 2 (2025): Indonesian Journal of Energy
Publisher : Purnomo Yusgiantoro Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33116/ije.v8i2.292

Abstract

Despite growing interest in the European Union’s Carbon Border Adjustment Mechanism (CBAM), there remains a significant research gap in reviewing its nuanced impacts on the least developed economies—particularly in terms of sectoral vulnerabilities, institutional constraints, and the absence of empirical evidence from real-world implementation. Thus, we systematically investigate the CBAM implications for developing countries through a structured literature review. We offer a novel contribution by examining CBAM’s overlooked impacts on the smallest and least developed economies, highlighting distributional effects on labor-intensive sectors and small exporters. Starting with an initial pool of 1,197 articles sourced via Publish or Perish, we apply the PRISMA and PICO frameworks to screen and refine the selection, ultimately analyzing 37 peer-reviewed articles published between 2015 and 2024 in Q1–Q3 Scopus-indexed journals. Our review identifies five major thematic concerns: trade competitiveness, industrial vulnerability, green technology access, climate justice, and policy responses. It finds that CBAM poses significant economic risks for carbon-intensive exports from the Global South, particularly in sectors such as iron, fertilizer, cement, and aluminum. Countries like Indonesia, India, China, and Vietnam face varying degrees of exposure depending on emission intensity and trade composition. We highlight the absence of embedded climate justice mechanisms and structural barriers to green technology access, which may hinder just net-zero transitions. In response, scholars recommend policy mechanisms such as revenue redistribution, differentiated carbon accounting, and international capacity-building. We conclude by contrasting CBAM with protectionist measures such as those enacted during the Trump administration, emphasizing CBAM’s environmental rationale while calling for adaptive, equitable strategies that align global climate goals with sustainable development in vulnerable economies. Our study advances academic discourse by elucidating the varied ways in which CBAM is conceptualized and debated across different scholarly perspectives. It also offers practical recommendations for policymakers—including financial assistance, technology transfer, and institutional capacity building—to better align climate ambition with the principles of development equity.
ISLAMIC FINANCE AND SUSTAINABILITY NEXUS: SUKUK AND FINANCIAL INCLUSION IMPACTS ON RENEWABLE ENERGY, CO2 AND LIFE-EXPECTANCY Danial Muhammad Wirdyansyah; Ananda Maulana Gilbarani; Neneng Hartati; Widiawati Widiawati; Khemal Youwangka
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.82850

Abstract

This study examines the impact of sukuk and Islamic financial inclusion on sustainability outcomes across 14 OIC countries from 2013 to 2024 using a quantitative research framework employing Fixed Effects Model (FEM), Random Effects Model (REM), Quantile Regression (QREG), and Fully Modified Ordinary Least Squares (FMOLS). The findings reveal that sukuk significantly promotes renewable energy consumption and life expectancy, confirming its role as a financing tool for clean infrastructure and welfare projects. However, its effect on reducing carbon intensity is weak and context-dependent. Islamic financial inclusion demonstrates a positive association with renewable energy but yields mixed effects on carbon intensity and health outcomes, reflecting its dependence on institutional and socioeconomic factors. Robustness checks with 2000 bootstrap replications corroborate these results, confirming the significant positive impact of sukuk on renewable energy and revealing a significant negative influence of both sukuk and financial inclusion on carbon intensity after accounting for sampling variability. The study concludes that sukuk and Islamic financial inclusion serve as dual transmission channels for sustainability, with policy implications for expanding green sukuk frameworks and integrating financial inclusion with institutional reforms.
Co-Authors Ananda Maulana Gilbarani Khemal Youwangka Muhammad Ridho Wasturedana Neneng Hartati Widiawati Widiawati