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All Journal JURNAL DINAMIKA EKONOMI PEMBANGUNAN I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ekonomi & Keuangan Islam Journal of Agribusiness and Local Wisdom Journal of Accounting Auditing and Business Jurnal Kajian Ilmiah Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Journal of Islamic economy and Community Engagement Journal of Practical Computer Science (JPCS) Jurnal Pengabdian Masyarakat Indonesia (JPMI) EKONOMIKA SYARIAH : Journal of Economic Studies Prosiding University Research Colloquium Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Inquiry Jurnal Keamanan Nasional Maddana: Jurnal Pengabdian Kepada Masyarakat Journal of Business Management and Islamic Banking Jurnal Pengabdian Masyarakat dan Penelitian Terapan
Prasojo, Prasojo
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Influence of the Shariah supervisory board on tax avoidance at an Indonesian Islamic bank Naufal, Ahmad; Prasojo, Prasojo; Utami, Ristianawati Dwi
Jurnal Ekonomi & Keuangan Islam Volume 10 No. 1, January 2024
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol10.iss1.art1

Abstract

Purpose – This study examines the influence of the Shariah supervisory board (SSB) and Islamic banks’ characteristics on tax avoidance practices in Indonesia.Methodology – This research uses secondary data using the panel data analysis method fixed effects model; the research sample is an Islamic bank in Indonesia from 2017 to 2021.Findings – The results indicate that SSB size, SSB reputation, and bank size have a positive effect on tax avoidance. The variables across SSB members, SSB education level, bank age, and bank profitability have a negative effect. Meanwhile, the SSB expertise variable, SSB remuneration, and turnover do not affect tax avoidance.Implications – Islamic banks play an essential role in social welfare to align with tax contributions in developing countries. Therefore, tax regulators and Islamic banks must collaborate to review the treatment of expenses according to tax regulations.Originality – This study fills a research gap by investigating the relationship between SSB characteristics and tax avoidance in Indonesian Islamic banks, which has yet to be discussed in previous papers.
Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence Yadiati, Winwin; Prasojo, Prasojo; Listyorini, Inon; Rofiqah, Ifah; Putra, Rosyid Nur Anggara
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.26740

Abstract

The purpose of this study is to examine the relationship between human capital (HC), quality of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic banks. This study uses secondary data from the Bankscope database of 2014 to 2018. The research samples comprised 75 banks from a total population of 96 banks. Using the dynamic panel regression two-step generalised method of moments (GMM), this study revealed that HC has a significant and positive influence on sharia maqasid-based performance. SSB quality has a significant and negative effect on Islamic banks' performance. These findings support the resources-based theory that assumes more efficient human capital can facilitate the achievement of better organisation performance. The results may serve as a guideline for Islamic bank managers to enhance their bank human capital as it has a positive relationship with maqasid sharia-based performance.
Linking Islamic Corporate Social Responsibility, Sharia Governance Practices, and Earnings Management in the Islamic Banks Muhfiatun, Muhfiatun; Prasojo, Prasojo; Wijayanti, Dwi Marlina; Fitrijanti, Tettet
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i1.24262

Abstract

This paper examines the relationship between corporate social responsibility, sharia governance, and earning management in the Islamic bank industry sector. This study uses secondary data, which is analyzed using a regression panel with a fixed-effect model. Samples were obtained from 48 Islamic banks in 16 countries from 2009 to 2018. The sample criteria in this study are the banks that disclose their zakat payments in their annual reports. The empirical results prove that CSR and SSB expertise contributes significantly to reducing earnings management practices, while SSB size is not significantly influencing earnings management practices. The contribution to policymakers in developing CSR instruments following Sharia principles; Islamic bank manager aligns CSR intentions based on the concept of monotheism to enrich the literature review on CSR, sharia governance, and earning quality.
Dampak Penggunaan Media Sosial Terhadap Perubahan Budaya Politik Prasojo, Prasojo
Jurnal Kajian Ilmiah Vol. 21 No. 2 (2021): Mei 2021
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.127 KB) | DOI: 10.31599/jki.v21i2.590

Abstract

Abstract This study discusses the changes in political culture caused by the use of social media. The problems captured in this study consist of three dimensions, namely the orientation dimension of the political system, inputs and outputs. The urgency of this study is to show that the use of social media exerts an influence on a passive political culture to be active and participatory. The findings of this study show that political participation becomes the key word for seeing the differences in political culture when it is already influenced by social media. Social media has become a platform where the public can express their concerns, organize themselves and become more active in discussions that are important to them. Online political participation and activism have had a major impact on political policy making. Keywords: Political Culture, Social Media, Political Participation Abstrak Penelitian ini membahas mengenai perubahan budaya politik yang disebabkan oleh penggunaan sosial media. Permasalahan yang di potret pada penelitian ini terdiri dari tiga dimensi, yaitu dimensi orientasi terhadap sistem politik, input dan output. Urgensi dari penelitian ini adalah untuk menunjukkan bahwa penggunaan sosial media memberikan pengaruh terhadap budaya politik yang pasif menjadi aktif dan partisipatif. Temuan penelitian ini menunjukkan bahwa partisipasi politik menjadi kata kunci untuk melihat perbedaan budaya politik ketika sudah dipengaruhi oleh sosial media. Media sosial telah menjadi platform dimana publik dapat mengungkapkan keprihatinan mereka, mengatur diri mereka sendiri dan menjadi lebih aktif dalam diskusi yang penting bagi mereka. Partisipasi dan aktivisme politik secara daring telah memberikan dampak besar kepada pembuatan kebijakan politik. Kata kunci: Budaya Politik, Sosial Media, Partisipasi Politik
HUBUNGAN PERILAKU PETANI DENGAN PRODUKTIVITAS JERUK SIAM DI KECAMATAN BUKIT KERMAN KABUPATEN KERINCI Prasojo, prasojo; Lubis, Arsyad; Aprollita, Aprollita
JALOW | Journal of Agribusiness and Local Wisdom Vol. 2 No. 2 (2019): Journal Agribusiness and Local Wisdom
Publisher : Program Studi Agribisnis bekerja sama dengan PERHEPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jalow.v2i2.8550

Abstract

This study aims to know: (1) knowing the behavior of farmers in the cultivation of Siamese in Bukit Kerman District Kerinci Regency. (2) knowing the productivity of Siamese farming in Bukit Kerman District Kerinci Regency. (3) find out the relationship between the behavior of farmers and the productivity of siam orange farming in Bukit Kerman District Kerinci Regency. Sampling is done by saturated sampling method. The results of the analysis obtained the value of X2 hit > X2 tab which means that there is a relationship between behavior and productivity of Siamese oranges in Bukit Kerman District Kerinci Regency, with a degree of 0.412 which means that the relationship between behavior and productivity is relatively strong because the value lies between 0.354 - 0.707. Obtained a correlation degree of 0.582, which means the closeness of the relationship between behavior and productivity of Siamese in Bukit Kerman Subdistrict, Kerinci Regency is classified as moderate. Furthermore, the thit> ttab value means that there is a significant relationship between behavior and productivity of Siamese in the Bukit Kerman Subdistrict of Kerinci District in real terms. Keywords: Behavior, Productivity, Siam Orange Cultivation
Environmental Performance Ratings, Carbon Disclosure, and Firm Value: Evidence From Indonesia Salim, Qolbin; Prasojo, Prasojo
Jurnal Dinamika Ekonomi Pembangunan Vol 8, No 2 (2025)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jdep.8.2.115-126

Abstract

This study examines the association between environmental performance ratings, carbon emission disclosure, and firm value in Indonesia’s energy and industrial sectors. The sample comprises firms listed on the Indonesia Stock Exchange and covered by the PROPER program during 2019–2023, yielding 160 firm-year observations from 32 firms. Firm value is proxied by Tobin’s Q. Environmental performance is measured using the Ministry of Environment and Forestry’s PROPER rating, while carbon emission disclosure is constructed based on a checklist derived from the Carbon Disclosure Project (CDP). Panel regression analysis controls profitability (ROE), sales growth, leverage (DER), and firm size (SIZE). The results indicate that environmental performance ratings are not significantly associated with firm value, whereas carbon emission disclosure exhibits a positive and statistically significant association. Among the control variables, only profitability shows a significant relationship with firm value. These findings suggest that, in this context, investors place greater weight on transparent and decision-useful carbon-related disclosure than on aggregate environmental performance ratings. The study provides evidence from an emerging market setting and offers implications for regulators and firms regarding the relative valuation relevance of disclosure quality and performance ratings.
The Effect of Cash Holding and Financial Regulation on Bankruptcy Risk: Evidence from Cross-Country Banking Industry Prasojo, Prasojo; Fitrijanti, Tettet; Afiah, Nunuy Nur
Jurnal Dinamika Ekonomi Pembangunan Vol 8, No 1 (2025)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jdep.8.1.19-34

Abstract

This paper studies the determinants of bank financial distress using a 2012–2018 multi-country panel (73,124 bank-year observations; 10,562 banks; 32 countries). Fixed-effects estimates show that higher capital (Tier-1/RWA) and better asset quality (lower NPL) are associated with higher Z-scores (lower distress). Intangible intensity is positively related to distress. Cash-holding proxies load negatively in the Z-score equation, indicating that larger cash balances coincide with lower Z-scores in this sample. One interpretation is that excess cash reflects under-deployment or precautionary hoarding during adverse conditions, which does not translate into stronger stability. Results are robust to alternative specifications. Policy implications highlight calibrating core capital, strengthening credit risk management, and optimizing not hoarding liquidity.
Stepping into Islamic Environmental Sustainability in Indonesia: Developing a Framework for Balancing Economic Growth, Renewable Energy, and Carbon Emissions Qoyum, Abdul; Prasojo, Prasojo; Bin Mohd Thas Thaker, Hassanudin; Hosen, Mosharrof; Hasanah, Imas
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 9 No. 2 (2025): December 2025
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v9i2.10983

Abstract

The growing threat of climate change and environmental degradation has intensified interest in understanding the role of renewable energy in promoting economic growth while reducing carbon dioxide (CO₂) emissions. This study examines the interrelationships among political risk, financial risk, technological innovation, renewable energy consumption, environmental pollution, and CO₂ emissions in the Indonesian context. Secondary data were obtained from reputable sources, including Bloomberg and the World Development Indicators (WDI). To ensure robust empirical analysis, this study employs Wavelet analysis and the Autoregressive Distributed Lag (ARDL) approach to capture both short-run and long-run dynamics. The empirical findings reveal the existence of a long-run cointegrating relationship among the studied variables, indicating that renewable energy, financial conditions, and environmental factors move together toward long-term equilibrium. The long-run results show that financial conditions have a positive and statistically significant impact on carbon emissions, suggesting that financial expansion may intensify environmental pressures if not aligned with sustainable policies. These findings provide important policy implications, highlighting the need to strengthen green finance mechanisms, support renewable energy investments, and promote clean technological innovation to achieve sustainable economic development. The study offers valuable insights for policymakers in designing effective strategies to balance economic growth with environmental sustainability in Indonesia. Ancaman perubahan iklim dan degradasi lingkungan yang semakin meningkat telah memperkuat minat dalam memahami peran energi terbarukan dalam mendorong pertumbuhan ekonomi sambil mengurangi emisi karbon dioksida (CO₂). Studi ini menganalisis hubungan timbal balik antara risiko politik, risiko keuangan, inovasi teknologi, konsumsi energi terbarukan, polusi lingkungan, dan emisi CO₂ dalam konteks Indonesia. Data sekunder diperoleh dari sumber-sumber terpercaya, termasuk Bloomberg dan World Development Indicators (WDI). Untuk memastikan analisis empiris yang kokoh, studi ini menggunakan analisis Wavelet dan pendekatan Autoregressive Distributed Lag (ARDL) untuk menangkap dinamika jangka pendek dan jangka panjang. Temuan empiris menunjukkan adanya hubungan kointegrasi jangka panjang di antara variabel yang diteliti, menunjukkan bahwa energi terbarukan, kondisi keuangan, dan faktor lingkungan bergerak bersama menuju keseimbangan jangka panjang. Hasil jangka panjang menunjukkan bahwa kondisi keuangan memiliki dampak positif dan secara statistik signifikan terhadap emisi karbon, menyarankan bahwa ekspansi keuangan dapat memperburuk tekanan lingkungan jika tidak sejalan dengan kebijakan berkelanjutan. Temuan ini memberikan implikasi kebijakan yang penting, menyoroti perlunya memperkuat mekanisme keuangan hijau, mendukung investasi energi terbarukan, dan mempromosikan inovasi teknologi bersih untuk mencapai pembangunan ekonomi berkelanjutan. Studi ini memberikan wawasan berharga bagi pembuat kebijakan dalam merancang strategi efektif untuk menyeimbangkan pertumbuhan ekonomi dengan keberlanjutan lingkungan di Indonesia.
Analisis Komunikasi Keamanan: Perubahan Budaya Dalam Politik Generasi Z Prasojo, Prasojo
Jurnal Kajian Ilmiah Vol. 26 No. 1 (2026): Januari 2026
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/j84c1954

Abstract

The intersection between security communications and the evolving political landscape of Generation Z creates a complex field of study, requiring a deep understanding of cultural shifts, technological advances, and the unique socio-political awareness of this demographic group. Generation Z, often described as the digital generation, exhibits different patterns of information consumption, communication, and political engagement compared to previous generations. The pervasive influence of social media, increasing reliance on digital platforms for political information, and scepticism towards conventional institutions shape how Gen Z views and responds to security-related messages. Understanding these dynamics is crucial for rethinking security communication in a way that aligns with Gen Z's values, addresses their specific concerns, and encourages informed decision-making in an era of unprecedented digital connectivity and evolving security threats.
Co-Authors Abdul Qoyum Ahmad Naufal, Ahmad Amanda, Anisa Siti Aprollita, Aprollita Arifianto, M Lukman Arifianto, Muhammad Lukman Arsyad Lubis, Arsyad Bin Mohd Thas Thaker, Hassanudin Budi Satria Bujang, Bujang Dalim, Dalim Didik Setiyadi Dinan Fathi Shiddieqy Dinik Fitri Rahajeng Pangestuti Erik Saut H Hutahaean, Erik Saut H Ezar J.P.H, Egha Fata Nidaul Khasanah Hapzi Ali hasanah, Imas Hosen, Mosharrof Inon Listyorini, Inon IRFANSYAH, AZHAR Khorunisa, Isnaini lailatis syarifah, lailatis Listiyorini, Inon Muhfiatun Muhfiatun, Muhfiatun Nugroho, Alfian Dwi Nunuy Nur Afiah Perdhana, Timorora Sandha Perdini, Tiara Anggita Polimpung, Hizkia Yosias Puspita , Ratna Putra, Rosyid Nur Anggara Ramadhan, Fahri Ramadhansyah, Rafli Rini Dwi Lestari, Rini Dwi Ristianawati Dwi Utami, Ristianawati Dwi Rizki, Faisal Muhammad Rofiqah, Ifah Salim, Qolbin Saputra, Farhan Sri Padmantyo Sukreni, Tulus Syaumi, Muhammad Rizki Tettet Fitrijanti Thamrin, Djuni Untari, Dhian Tyas Wijayanti, Dwi Marlina Winwin Yadiati Woestho, Choiroel