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Environmental Disclosure: Perbankan Konvesional dan Perbankan Syariah Rizky Windar Amelia; Lady Sulistyowatie, Syska; Adhi Pratomo, Sigit; Gatot Trisilo, Rismanto
El-kahfi | Jurnal Ekonomi Islam Vol 5 No 01 (2024): economics and islamics economics
Publisher : Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58958/elkahfi.v5i01.226

Abstract

Sebagai perusahaan yang melayani berbagai kebutuhan finansial, perbankan memiliki efek sosial dan ekonomi yang signifikan. Walaupun dampak lingkungan tidak menjadi perhatian utama, bisnis perbankan mempunyai hubungan yang tidak langsung dengan lingkungan jika melihat bagaimana bisnis ini beroperasi. Dengan mengeluarkan sustainability report, perusahaan dapat melakukan pembangunan berkelanjutan secara transparan dan terukur. Tujuan riset ini adalah untuk mendeskripsikan perbedaan perbankan konvensioanl dengan perbankan syariah dalam pengungkapan lingkungan dengan menggunakan indeks GRI. Pada riset ini, penulis memakai pendekatan systematic literature review dengan metode penelitian kualitatif deskriptif. Proses pengumpulan dari referesnsi literature ilmiah, seperti buku, artikel jurnal maupun dari laporan lembaga resmi. Pada riset ini, teknik analisis data yang dipakai ialah dengan analisis konten. Hasil riset ini menunjukkan bahwa proses pengungkapan lingkungan yang dilakukan perbankan konvensional lebih luas jika dibandingkan dengan perbankan syariah. Namun, pengungkapan lingkungan yang disajikan perbankan syariah memiliki kualitas isi laporan yang lebih berkualitas dibandingkan dengan perbankan konvensional.
The Effect of 11% VAT on the Consumer Purchasing Power of Beauty Products in Klaten Regency Rizky Windar Amelia
GREENOMIKA Vol. 6 No. 2 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.2.8

Abstract

The online business continues to increase, the government has issued legal policies, one of them is VAT policy. The government also officially increased VAT from 10% to 11%. This VAT policy directly increases the value of goods because consumers bear the VAT. This study aims to analyze the effect of 11% VAT on the purchasing power of beauty products in Klaten Regency. This research uses a quantitative method with regression analysis. The sampling technique used was purposive sampling. Data was collected through a questionnaire distributed to 100 respondents who were consumers of beauty products in Klaten Regency. The data was analyzed using the t-statistical test and the coefficient of determination test (R2). Data processing in using SPSS software version 26.0 for Windows. The results of this sudy show that 11% VAT has a positive and significant effect on the purchasing power of beauty products in Klaten Regency. Based on the results of the analysis coefficient of determination R2, it shows that peoples purchasing power is influenced by 11% VAT by 5.7%. The remaining 94.3% is influenced by other variables not discussed in the research. This research contributes to a deeper understanding of the impact of tax policy on communities and businesses at the local level, with the hope of providing guidance for more inclusive and sustainable policies in the future.
The Effect of 11% VAT on the Consumer Purchasing Power of Beauty Products in Klaten Regency Rizky Windar Amelia
GREENOMIKA Vol. 6 No. 2 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.2.8

Abstract

The online business continues to increase, the government has issued legal policies, one of them is VAT policy. The government also officially increased VAT from 10% to 11%. This VAT policy directly increases the value of goods because consumers bear the VAT. This study aims to analyze the effect of 11% VAT on the purchasing power of beauty products in Klaten Regency. This research uses a quantitative method with regression analysis. The sampling technique used was purposive sampling. Data was collected through a questionnaire distributed to 100 respondents who were consumers of beauty products in Klaten Regency. The data was analyzed using the t-statistical test and the coefficient of determination test (R2). Data processing in using SPSS software version 26.0 for Windows. The results of this sudy show that 11% VAT has a positive and significant effect on the purchasing power of beauty products in Klaten Regency. Based on the results of the analysis coefficient of determination R2, it shows that peoples purchasing power is influenced by 11% VAT by 5.7%. The remaining 94.3% is influenced by other variables not discussed in the research. This research contributes to a deeper understanding of the impact of tax policy on communities and businesses at the local level, with the hope of providing guidance for more inclusive and sustainable policies in the future.
Artificial Intelligence and ESG Performance: Empirical Evidence from Indonesia-Listed Company Rizky Windar Amelia; Abdul Hadi Hari; Syska Lady Sulistyowatie
JAS (Jurnal Akuntansi Syariah) Vol 9 No 2 (2025): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i2.2656

Abstract

Artificial intelligence (AI) quick development has become a major factor in determining how well businesses perform in terms of environmental, social, and governance (ESG). The rapid development of AI is reshaping the global economic, and also social structure, and its wide application empowers the sustainable development of enterprises. This research aims to explore the influence of AI adoption on ESG performance and further assess the mediation effect of ESG performance in the relation between AI adoption and firm value. The research was carried out from 2020 to 2023 on mining sector companies in Indonesia, yielding 225 observational data points. A multivariate analysis was performed utilising partial least squares structural equation modelling (PLS-SEM) to assess the hypothesis. The research findings from hypothesis testing demonstrate that performance, firm size, debt to assets ratio, and also return on equity have a significant positive impact on firm value of mining sector companies. Furthermore, the impact of AI adoption on firm value can be more effectively mediated by ESG performance. By serving as a strategic resource, increasing productivity, and promoting sustainability to satisfy stakeholder expectations, AI improves ESG performance and raises business value. For AI-driven company sustainability, this research promotes standardized policies, management integration, and government support.