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All Journal The International Journal of Financial Systems Al-Infaq : Jurnal Ekonomi Islam
Maulidiyah, Dewi Rahmawati
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Economics, Econometrics & Finance Education Mathematics

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Women, Global Reporting Initiative Standards (GRI), and Carbon Emission Disclosure: Are Women Eco-Friendly? Evidence from Banking in Indonesia Anwar, Saiful; Rusanti, Ega; Maulidiyah, Dewi Rahmawati
The International Journal of Financial Systems Vol. 3 No. 1 (2025)
Publisher : Otoritas Jasa Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61459/ijfs.v3i1.40

Abstract

This study aims to examine whether the adoption of the Global Reporting Initiative (GRI) Standards enhances carbon emission disclosure among banks in Indonesia. Furthermore, it provides empirical evidence that the presence of women on boards moderates the relationship between GRI adoption and carbon emission disclosure. The study was conducted on 40 conventional and Islamic banks listed on the Indonesia Stock Exchange (IDX) during the period 2015–2021. The analysis employs Ordinary Least Squares (OLS) regression, with robustness tests conducted using alternative measurement variables to ensure the consistency of the results. The findings consistently demonstrate that the adoption of GRI Standards positively influences carbon emission disclosure in Indonesian banks. The presence of women on boards promotes banks’ engagement in global climate change agendas, aligning with the implementation of Sustainable Development Goals (SDGs) 5, 8, and 13. This study reinforces stakeholder theory and Critical Mass Theory, indicating that a minimum threshold of female board members is necessary to influence strategic decisions, particularly in encouraging voluntary disclosures such as carbon emission reporting. Notably, the study also finds that carbon emission disclosure is valued by banking stakeholders in Indonesia. Therefore, policymakers are encouraged to establish regulations that mandate GRI adoption and ensure a minimum representation of women in strategic decision-making positions within the banking sector.
FEASIBILITY ANALYSIS COMMODITY INFLATION IN BUSINESS UNIT PESANTREN INDONESIA Maulidiyah, Dewi Rahmawati; Hasib, Fatin Fadhilah
Al-Infaq: Jurnal Ekonomi Islam Vol. 14 No. 1 (2023): MARET
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

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Abstract

Hebitren is an initiative of business cooperation involving 110 pesantren throughout Indonesia which has the production of commodities. This study aims to analyze the inflationary commodities that can be produced by the pesantren business unit with a feasibility analysis approach. This study uses a case study method at Islamic boarding schools that are members of Hebitren. The data sources used are related documents, triangulation is used with other documents, and interviews with Hebitren management. Business unit pesantren in Indonesia directly or indirectly can support keeping the inflation rate throsupply-sideside inflation commodities, Some Islamic boarding schools need to be developed in provinces that are producers of inflationary commodities, such as chili, which has the most significant production in East Java province, but Islamic boarding schools in that province have not been optimized to produce chili. Some pesantren can manage their production in general commodities and have even penetrated exports, some pesantren need to increase their production to maintain the inflation rate and the government should develop pesantren located in potential areas that produce inflationary commodities still there are no Islamic boarding schools that produce these inflation commodities.
Co-Authors Fatin Fadhilah Hasib Rusanti, Ega Saiful Anwar