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All Journal Jurnal GeoEkonomi Ilomata International Journal of Tax and Accounting Journal of Islamic Economic Laws
Bima, Muhammad
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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DELAPAN BELAS TAHUN PERKEMBANGAN PENELITIAN SUSTAINABILITY REPORT: STUDI LITERATUR REVIEW Bima, Muhammad; Indah Setiawan, Rhisma; Apriliana Agustin, Dwi; Djasuli, Mohamad
Jurnal GeoEkonomi Vol. 15 No. 2 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i2.490

Abstract

This study aims to examine the development of research related to sustainability report in the international scope. The review is based on 59 articles that discuss published in Scopus indexed scientific journals (Q1 and Q2). Articles were selected with the keyword "sustainability report" which was traced in the "article title" only. Article mapping includes journal name, year of publication, research methods, research variables, and data sources. research variables, and research data sources. This study found that the development of research on sustainability reports tends to increase from year to year and the most occurred in 2019. The publication of the most sustainability report articles in the Journal of Cleaner Production journal. Research articles related to sustainability report mostly uses qualitative methods and secondary data sources. Research with quantitative methods more often use the variables Return on assets (ROA), Level of indebtedness (Leverage), and Firm size. of indebtedness (Leverage), and Firm size. This study provides evidence of the development of sustainability report research that has been published in accredited international scientific journals (Q1 and Q2).
DELAPAN BELAS TAHUN PERKEMBANGAN PENELITIAN SUSTAINABILITY REPORT: STUDI LITERATUR REVIEW Bima, Muhammad; Indah Setiawan, Rhisma; Apriliana Agustin, Dwi; Djasuli, Mohamad
Jurnal GeoEkonomi Vol. 15 No. 2 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i2.490

Abstract

This study aims to examine the development of research related to sustainability report in the international scope. The review is based on 59 articles that discuss published in Scopus indexed scientific journals (Q1 and Q2). Articles were selected with the keyword "sustainability report" which was traced in the "article title" only. Article mapping includes journal name, year of publication, research methods, research variables, and data sources. research variables, and research data sources. This study found that the development of research on sustainability reports tends to increase from year to year and the most occurred in 2019. The publication of the most sustainability report articles in the Journal of Cleaner Production journal. Research articles related to sustainability report mostly uses qualitative methods and secondary data sources. Research with quantitative methods more often use the variables Return on assets (ROA), Level of indebtedness (Leverage), and Firm size. of indebtedness (Leverage), and Firm size. This study provides evidence of the development of sustainability report research that has been published in accredited international scientific journals (Q1 and Q2).
Assessing the Reliability of Halal Certification Implementation: A Qualitative Study on Perceptions of Halal Supervisors and Micro Business Actors Bima, Muhammad; Mohammad Nizarul Alim; Adnan, Nurul Ilyana Muhd
Journal of Islamic Economic Laws Vol. 8 No. 01 (2025): January
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v8i01.7305

Abstract

The potential for a critical point in the food and beverage sector has led to the emergence of a crucial role in the halal industry. This research aims to examine more deeply the halal industry governance system in micro and small businesses in the food and beverage sector by reviewing the legal perspective of the halal product guarantee system in the Bangkalan and Surabaya areas, as well as diagnosing the halal certification of micro and small businesses after obtaining a halal certificate. This research uses the phenomenological method by collecting primary data through interviews with informants, namely two business actors and one halal supervisor from the Halal Inspection Institute. Researchers also took data from focus group discussions with the Halal Product Guarantee Organizing Agency. The research results show that micro and small business actors consistently implement a halal product guarantee system by the provisions of the halal product guarantee system law. Apart from meeting halal standards, business actors also emphasize the importance of maintaining product quality at every stage of the production chain. This research also found that after halal certification was issued, micro and small businesses continued to make improvements and breakthroughs to ensure product quality and halalness were maintained throughout production. This research does not explore the social and economic factors of micro and small business actors in obtaining halal certificates. However, this research provides a perspective on consistently implementing halal governance by the halal product guarantee system law, which can help increase quality values.
Carbon Tax Research Trend Bima, Muhammad; Setiawati, Rhisma Indah; Agustin, Dwi Apriliana; Djasuli, Mohamad
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1002

Abstract

This research focuses on mapping articles that discuss carbon tax published through sinta 1 and 2 accredited journals and scopus quartile 1 and 2. The purpose of this research is to explore more deeply about carbon tax research with a focus on business management and accounting in the 2015-2023 period. The method used in this research is a quantitative method with a bibliometric approach. This bibliometric approach is used to determine the development of research topics related to carbon tax research trends. Research samples, journal names, publication years, research methods, types of research variables and research data sources are the basis for mapping in this study. This research also visualizes carbon tax keywords using VOSviewer software. The results found that the search for articles that discuss carbon tax research found 8 articles published from accredited journals Sinta 1 and Sinta 2 and 50 articles from journals indexed by Scopus quartile 1 (Q1) and quartile (Q2) . This study contributes to knowing the trend of scientific publications on carbon tax, and provides an opening for researchers in conducting future research by conducting deeper calculations related to the amount of carbon emissions and carbon tax involving subjectivity in disclosure assessment.
Mapping Green Tax Research Trends: A Bibliometric Analysis Study Bima, Muhammad; Alim, Mohammad Nizarul
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1116

Abstract

A green tax is a type of tax that is applied to reduce the amount of pollution and preserve the green environment. This research focuses on the results of mapping research articles on the topic of green taxes from Scopus-indexed international journal literature Q1 (quartile 1) to Q4 (quartile 4) for the period 2015-2024. The purpose of this research is to examine more deeply about green tax research with a bibliometric analysis study focusing on the subject areas of environmental science, energy, economics, econometrics and finance, social sciences, engineering, business management and accounting, computer science. This research uses a descriptive quantitative approach with simple statistical analysis on bibliometric analysis. Bibliometric analysis is used to know future research trends on green taxes. This research also includes visualization analysis results from data processing results with Vosviewer. The results of the study have found 182 articles from Scopus-indexed journals Q1 (quartile 1) to Q4 (quartile 4). The contribution of this research is that it can provide future directions in determining innovative green tax design and distribution effect analysis and provide insights that have value for policymakers in sustainable development.
Co-Authors Adnan, Nurul Ilyana Muhd Agustin, Dwi Apriliana Apriliana Agustin, Dwi Indah Setiawan, Rhisma Mohamad Djasuli, Mohamad Mohammad Nizarul Alim Mohammad Nizarul Alim, Mohammad Nizarul Setiawati, Rhisma Indah