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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.