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All Journal International Research Journal of Business Studies (E-Journal) Perdikan: Journal of Community Engagement Quantitative Economics and Management Studies Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Wardhiah, Wardhiah
Universitas Malikussaleh
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THE EFFECT OF FOREIGN DIRECT INVESTMENT (FDI), GREEN TECHNOLOGY INNOVATION, AND RENEWABLE ENERGY CONSUMPTION ON CARBON EMISSIONS IN DEVELOPING COUNTRIES Siti Nurhaliza; Muttaqien; Rico Nur Ilham; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 3 (2027): January - ON PROGRESS
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22729615

Abstract

This study aims to examine and analyze the effect of Foreign Direct Investment (FDI), green technology innovation, and renewable energy consumption on carbon emissions in developing countries. The population comprises 20 developing countries, from which eight countries with complete annual data for 2019–2024 ( South Africa, Brazil, Indonesia, Mexico, Nigeria, Thailand, Turkey, and Ukraine )were selected through purposive sampling, yielding 48 panel observations. Secondary data were obtained from the World Bank, Our World in Data, the International Energy Agency (IEA), and the International Renewable Energy Agency (IRENA), and analyzed using panel data regression. Model-selection procedures (Chow, Hausman, and Lagrange Multiplier tests) identified the Random Effect Model (REM) as the most appropriate estimator. The partial (t-test) results show that green technology innovation has a positive and significant effect on carbon emissions, indicating a rebound effect among the sampled countries, while renewable energy consumption has a negative and significant effect, supporting the energy substitution theory. FDI shows a positive but statistically insignificant effect on carbon emissions, consistent with offsetting forces between the pollution haven and pollution halo hypotheses. Simultaneously (F-test), FDI, green technology innovation, and renewable energy consumption jointly and significantly affect carbon emissions, jointly explaining 61.5% of its variance (Adjusted R² = 0.615).
THE EFFECT OF REGIONAL REVENUE, BALANCING FUNDS, AND OTHER REVENUES ON THE FINANCIAL INDEPENDENCE OF PROVINCIAL GOVERNMENTS IN EASTERN INDONESIA Saoda Tharob; Muttaqien; Wardhiah; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 3 (2027): January - ON PROGRESS
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22728735

Abstract

This study aims to determine the influence of Regional Revenue, Balancing Funds, and Other Revenues on Regional Financial Independence in the Eastern Region of Indonesia for the 2021–2025 period. This study uses a quantitative method with secondary data obtained from the Directorate General of Fiscal Balance of the Ministry of Finance. The population consisted of the 12 provincial governments of Eastern Indonesia, producing 60 panel data observations (12 provinces × 5 years) selected through purposive sampling. Data analysis was carried out using panel data regression with the Random Effect Model (REM), which was selected based on the Chow, Hausman, and Lagrange Multiplier tests. The results of the study show that Regional Revenue and Balancing Funds do not have a significant effect on Regional Financial Independence, while Other Revenues have a positive and significant effect on Regional Financial Independence. This research shows that the optimization of regional revenue sources, particularly other legitimate revenues, needs to be improved to strengthen regional financial independence in the Eastern Region of Indonesia.
THE INFLUENCE OF FUNDAMENTAL FACTORS ON STOCK RETURNS OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (Case Study in the Construction Materials Sub-Industry) Anisa Lingga; Rico Nur Ilham; Husaini; Wardhiah; Frengki Putra Ramansyah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 3 (2027): January - ON PROGRESS
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of fundamental factors proxied by Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), and Return on Assets (ROA) on stock returns in construction materials sub-industry companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2025 period. The research population includes 12 companies, with the sample selected using the purposive sampling method, resulting in 9 companies with a total of 54 observations over 6 years. The analysis method used is panel data regression with the Common Effect Model (CEM) approach, selected through the Chow Test. To address heteroscedasticity issues, this study applies the Panel Estimated Generalized Least Squares (EGLS) method with Cross-section Weights. The partial test results (t-test) show that Liquidity (CR) has a significant positive effect on stock returns, indicating that investors appreciate the company's ability to maintain short-term financial security during a crisis. Conversely, Activity (TATO) has a significant negative effect, reflecting a price war strategy amidst industry oversupply conditions that was negatively received by the market. Meanwhile, Solvency (DER) and Profitability (ROA) were found to have no significant effect, showing that debt levels and historical profits were not the primary considerations for investors during this period of economic turbulence. The Adjusted R-squared value of 16.95% indicates that internal fundamental factors have a limited influence, while the remaining 83.05% is influenced by external factors such as government infrastructure policies and macroeconomic sentiments.
Co-Authors Abd Majid, M. Shabri Aisyah Protonia Tanjung Akhyar, Chairil Aldy Syafrizal Alya Maulisa Anisa Lingga Auliani Ayu Namira Sasti Cut Zira Maulida Delia Ananda Dwi Selvi Wulandari Faisal, Faisal Fazliati Frengki Putra Ramansyah Ghazali Syamni Hasvinsa Mahra Hepi Boang Manalu Husaini Husaini Intan Ulia Jummaini Khairil Anwar Kitti Hanriani Sagala Likdanawati Lusyana Eka Wardani Machfud Maisarah Marzuki Marzuki Maulana Ikhsan Mohd. Heikal Muchtar, Darmawati Muhammad Hafizh Muhammad Iqbal Muhammad Multazam Muti Miftahul Jannah Muttaqien Nurlela Nurlela Nurlela Rani Manik Rico Nur Ilham Riska Yanti Ristati Ristati Said Musnadi Saoda Tharob Silvia Rizki Ramadana Siti Nurhaliza Tarmizi Abbas Wahyuddin Albra Wahyuddin Wahyuddin Zulfan