Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Palapa: Jurnal Study Keislaman dan Ilmu Pendidikan Indonesian Journal of Taxation and Accounting
Agus Eko Sujianto
UIN Sayyid Ali Rahmatullah Tulungagung, Indonesia
Religion Economics, Econometrics & Finance Education Social Sciences

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Implementation Of Green Accounting And Its Impact On Firm Value: Evidence From Islamic Banking In Indonesia Ning Wijayanti; Kukuh Trisnafi; Putri Vella Meliyanti; Dedi Suselo; Binti Nur Asiyah; Agus Eko Sujianto
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.806

Abstract

Purpose - This study aims to analyze the contribution of green accounting practices to firm value in the banking sector by examining the implementation of sustainability principles at Bank Syariah Indonesia and Bank Aladin Syariah. Methods - The research employed a quantitative-descriptive approach with an associative design using secondary data derived from sustainability reports, financial statements, and stock prices during 2021–2023. Data analysis was conducted through descriptive statistics, the Augmented Dickey-Fuller (ADF) stationarity test, Johansen cointegration test, and the Vector Autoregression (VAR) model using EViews 12.0. Findings – The results indicate that all four green accounting indicators Environmental Costs, Resource Use Efficiency, Environmental Liabilities and Provisions, and Environmental Performance Indicators (EPI) positively contribute to firm value. Statistically, EPI showed the strongest influence on firm value. Descriptively, Bank Aladin demonstrated better efficiency and sustainability reporting performance, while BSI excelled in green financing initiatives and the implementation scale of environmental programs. Research implications – The findings imply that green accounting not only fulfills regulatory and sustainability demands but also enhances transparency, operational efficiency, and investor confidence, thereby supporting sustainable corporate value creation in the banking industry. Originality – This study provides empirical evidence on the relationship between green accounting and firm value in the context of Islamic banking in Indonesia by integrating sustainability indicators with econometric analysis through the VAR approach, which remains limited in previous studies.
Islamic Branding as a Competitive Advantage Strategy in Transformative Islamic Education A Wathon; Sulistyorini Sulistyorini; Agus Eko Sujianto
PALAPA Vol 14 No 1 (2026): MEI
Publisher : LP2M STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/palapa.v14i1.6181

Abstract

This study explores Islamic branding as a strategic approach to achieving competitive advantage in Islamic educational institutions in the contemporary global and digital era. Increasing competition among educational providers has encouraged institutions to develop distinctive identities that emphasize not only academic excellence but also ethical and spiritual values. This study aims to analyze how Islamic values are integrated into marketing frameworks, leadership practices, stakeholder engagement, and digital transformation to strengthen institutional branding. A qualitative approach with a conceptual and literature-based design was employed, focusing on recent scholarly works published between 2024 and 2025. Data were collected through a systematic literature review and analyzed using thematic analysis techniques. The findings indicate that Islamic branding, when integrated with the 7P marketing mix, enhances institutional credibility, public trust, and stakeholder satisfaction. Leadership, particularly religious leadership represented by kyai, plays a central role in shaping institutional legitimacy and brand identity. Furthermore, digital transformation and artificial intelligence provide new opportunities for branding innovation, although ethical and infrastructural challenges remain significant. The study concludes that Islamic branding must move beyond symbolic representation and be deeply embedded in governance, pedagogy, and institutional culture to achieve sustainable competitive advantage. This study contributes to the theoretical development of Islamic educational management and offers practical recommendations for policymakers and educational leaders in strengthening value-based institutional branding.
Co-Authors A Wathon Binti Nur Asiyah Dedi Suselo Kukuh Trisnafi Ning Wijayanti Putri Vella Meliyanti Sulistyorini Sulistyorini