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All Journal Techno Agriculturae Studium of Research Journal Markcount Finance Sharia Oikonomia Law Journal International Journal of Educational Narratives
Ahmed Al-Sabah
Kuwait University
Agriculture, Biological Sciences & Forestry

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THE ECONOMICS OF AGRICULTURAL SUSTAINABILITY ANALYZING COST-PRODUCTION DYNAMICS AND POLICY IMPLICATIONS FOR FUTURE FARMING MODELS Layla Al-Khaled; Ahmed Al-Sabah; Putu Fajar Kartika Lestari
Techno Agriculturae Studium of Research Vol. 3 No. 2 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/agriculturae.v3i2.3508

Abstract

The transition toward agricultural sustainability has intensified debates on the economic viability of farming systems under rising input costs, environmental constraints, and policy reforms. Conventional production models often prioritize short term output gains, overlooking long-term cost efficiency, resource depletion, and externalities that undermine farm profitability and resilience. This study aims to analyze the cost production dynamics of sustainable agricultural practices and examine their policy implications for future farming models. The research employed a mixed methods economic analysis combining farm-level cost and production data, comparative efficiency assessment, and secondary policy review. Quantitative indicators included input costs, output value, productivity ratios, and profitability margins, while policy instruments were analyzed to assess incentive structures and regulatory impacts. The results indicate that sustainable farming systems demonstrate higher cost efficiency over time through reduced dependency on external inputs and improved resource-use productivity, despite moderate initial transition costs. Policy support mechanisms, such as subsidies, price incentives, and technical assistance, significantly influenced adoption outcomes and economic performance. The study concludes that sustainable agriculture can be economically competitive when supported by coherent policy frameworks that internalize environmental benefits and reduce transition risks. Integrating economic analysis with sustainability-oriented policies is essential for shaping resilient and economically viable future farming models.
Global Tax Transparency and Fairness: Implications for Multinational Corporations in the Digital Economy Loso Judijanto; Ahmed Al-Sabah; Ni Wayan Lia Apriani; Dod Setiawan Riatmaja
Journal Markcount Finance Vol. 3 No. 3 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i3.2927

Abstract

The expansion of the digital economy has intensified long-standing challenges in international taxation, particularly regarding tax transparency and fairness for multinational corporations operating across borders. Traditional tax frameworks struggle to address profit shifting and value creation driven by intangible assets and digital business models, prompting the development of global transparency initiatives. This study aims to examine the implications of global tax transparency and fairness frameworks for multinational corporations in the digital economy, with a focus on how enhanced disclosure affects corporate behavior and tax outcomes. A qualitative–comparative research design is employed, drawing on secondary data from international tax reports, corporate disclosures, and policy documents, complemented by sectoral comparison and an illustrative case study of a digital multinational corporation. The findings show that global transparency initiatives have increased reporting compliance and improved visibility of profit allocation and effective tax rates, particularly in high-income jurisdictions. However, significant disparities in tax outcomes persist across countries, driven by differences in regulatory capacity, enforcement strength, and the continued centrality of intangible assets in digital business models. The study concludes that tax transparency functions as a necessary but insufficient condition for achieving tax fairness in the digital economy. Its novelty lies in integrating tax justice and institutional legitimacy perspectives with empirical analysis of digital multinational corporations, highlighting the gap between formal transparency and substantive fairness and underscoring the need for coordinated reforms beyond disclosure requirements alone.
HARMONIZING IFRS AND AAOIFI STANDARDS: A LEGAL AND ACCOUNTING ANALYSIS FOR CROSS-BORDER ISLAMIC FINANCIAL INSTITUTIONS Ahmed Al-Mansoori; Ahmed Al-Sabah; Andi Andi
Sharia Oikonomia Law Journal Vol. 3 No. 3 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/solj.v3i3.2489

Abstract

The increasing globalization of Islamic finance has created an urgent need to harmonize the International Financial Reporting Standards (IFRS) and the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards. This study explores the legal and accounting dimensions of convergence between these two frameworks to ensure transparency, comparability, and Shariah compliance in cross-border Islamic financial institutions. The research aims to analyze the conceptual and operational differences between IFRS and AAOIFI, identify areas of conflict in financial reporting practices, and propose a harmonization model that accommodates both international accounting principles and Islamic jurisprudence. A qualitative legal-accounting approach was employed, combining comparative document analysis and expert interviews with Shariah auditors, regulators, and financial accountants across selected jurisdictions. The findings indicate that while IFRS emphasizes fair value and investor orientation, AAOIFI prioritizes justice and ethical accountability rooted in Islamic law. The harmonization process requires adaptive regulatory mechanisms, mutual recognition frameworks, and integrated training for practitioners. The study concludes that convergence is feasible through a hybrid model aligning IFRS transparency with AAOIFI’s Shariah-based ethics, promoting both global standardization and religious authenticity.
Impact of Anti-Corruption Education Program on Students’ Attitudes and Behavior Ahmed Al-Sabah; Sarah Al-Jabri; Sarah Al-Sabih
International Journal of Educational Narratives Vol. 3 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijen.v3i2.2147

Abstract

Background. This study examines the impact of an anti-corruption education program on students’ attitudes and behavior. As corruption remains a significant challenge in many societies, fostering ethical behavior and instilling a strong anti-corruption mindset in future generations is critical. Educational interventions focused on anti-corruption are seen as a means to influence young people’s values and behaviors in the long term. Purpose. The purpose of this research is to assess how such an educational program affects students’ awareness of corruption, their attitudes toward ethical decision-making, and their personal conduct. Method. A quasi-experimental design was employed, involving pre- and post-test surveys administered to 250 high school students who participated in an anti-corruption education program. Results. The results revealed a significant improvement in students’ understanding of corruption and their commitment to anti-corruption behaviors. Students reported greater awareness of the consequences of corruption and showed stronger intentions to act ethically in personal and professional settings. Conclusion. The study concludes that anti-corruption education programs can play an important role in shaping positive attitudes and behaviors toward corruption prevention. These findings suggest that integrating anti-corruption education into school curricula can help promote integrity and reduce future involvement in corrupt practices.  
Co-Authors Ahmed Al-Mansoori Andi Andi Dod Setiawan Riatmaja Layla Al-Khaled Loso Judijanto Ni Wayan Lia Apriani Putu Fajar Kartika Lestari Sarah Al-Jabri Sarah Al-Sabih