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Studi Bibliometrik tentang Pajak Hijau dan Dampaknya terhadap Perilaku Korporat serta Reformasi Kebijakan Judijanto, Loso; Arum, Mega; Denardo, Denardo; Nurhayadi, Willy; Mahdi, Fadilla Muhammad
Jurnal Ekonomi dan Kewirausahaan West Science Vol 3 No 03 (2025): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v3i03.2478

Abstract

Pajak hijau telah menjadi instrumen kebijakan fiskal yang semakin relevan dalam merespons krisis lingkungan global dan mendorong transisi menuju ekonomi berkelanjutan. Studi ini bertujuan untuk memetakan perkembangan literatur ilmiah terkait pajak hijau, dengan fokus pada dampaknya terhadap perilaku korporat dan arah reformasi kebijakan fiskal. Menggunakan metode bibliometrik berbasis data dari basis data Scopus (2000–2025), analisis dilakukan dengan bantuan perangkat lunak VOSviewer untuk mengidentifikasi tren kata kunci, jaringan kolaborasi penulis, serta kontribusi negara dalam bidang ini. Hasil penelitian menunjukkan bahwa topik seperti taxation, climate change, dan sustainable development merupakan pusat kepadatan literatur, sementara tema seperti green innovation dan carbon pricing mengalami peningkatan perhatian dalam beberapa tahun terakhir. Analisis co-authorship dan country collaboration mengungkap adanya fragmentasi geografis dalam produksi pengetahuan, dengan dominasi peneliti dari China, Amerika Serikat, dan Inggris. Studi ini menyimpulkan bahwa meskipun riset tentang pajak hijau berkembang pesat, integrasi lintas disiplin dan kolaborasi global masih perlu diperkuat. Temuan ini memberikan implikasi strategis bagi pembuat kebijakan dan akademisi, khususnya di negara berkembang seperti Indonesia, untuk merancang kebijakan pajak lingkungan yang responsif, berbasis bukti, dan inklusif terhadap pelaku usaha.
The Influence of Internal Control, Green Budgeting, and Employee Participation on Environmental Accountability in Green Property Companies in Indonesia Mahdi, Fadilla Muhammad; Hayati, Nur; Kristanto, Eri; Sudarmanto, Eko; Aulia, Triana Zuhrotun
West Science Social and Humanities Studies Vol. 3 No. 09 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i09.2278

Abstract

This study investigates the influence of internal control, green budgeting, and employee participation on environmental accountability in green property companies in Indonesia. Employing a quantitative research design, data were collected from 140 respondents using a 1–5 Likert scale questionnaire. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS 3). The results show that internal control has a significant positive effect on environmental accountability, demonstrating the role of strong monitoring and evaluation systems in enhancing compliance with sustainability practices. Green budgeting also exhibits a positive and significant impact, highlighting the importance of allocating financial resources toward environmentally friendly initiatives. Furthermore, employee participation significantly strengthens environmental accountability, reflecting the need for inclusive involvement in organizational decision-making related to sustainability. Overall, the findings emphasize that integrating robust governance mechanisms, environmentally oriented budgeting, and employee engagement can substantially improve environmental accountability in Indonesia’s green property sector. These results provide both theoretical contributions to sustainability research and practical recommendations for policymakers and business leaders seeking to align corporate practices with global environmental standards.
The Effect of Investment Portfolio on Investment Returns in Islamic Insurance Companies Aprilianto, Fitrian; Mahdi, Fadilla Muhammad
Iqtishodia: Jurnal Ekonomi Syariah Vol. 10 No. 2 (2025): September
Publisher : Universitas Al-Qolam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v10i2.1521

Abstract

The importance of investment portfolios in Islamic insurance companies is fundamental to obtaining optimal returns. A well-diversified portfolio can help companies manage their risks and optimize their returns. By opting for appropriate investment instruments, the company can enhance liquidity, stability, and asset growth, which in turn will provide greater benefits to insurance participants. This study focuses on investment portfolio variables, given the important role of investment in Islamic insurance companies. Therefore, this study aims to determine the effect of deposit variables, Islamic stocks, corporate sukuk, State Sharia Securities (SBSN), Islamic mutual funds, direct investment, and other investments on the investment returns of Islamic insurance companies. This study uses a quantitative research approach; it uses the type of data, which is secondary data obtained from the Financial Services Authority (OJK), starting from January 2014-December 2022. The method of analysis used in this research is multiple linear regression analysis. The results showed that the variable deposits, Sharia stocks, corporate sukuk, Sharia mutual funds, direct participation, and other investments had a significant effect, while the SBSN variable was not significant.
The Impact Of Financing Product Scheme To Islamic Banking Financial Performance Mahdi, Fadilla Muhammad; Aprilianto, Fitrian
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10766

Abstract

The aim of this study is to determine how different financing plans affect a bank's ability to earn income and manage financing risk throughout the course of both the short- and long-terms. The study utilizes an associative research design and a quantitative methodology. The Financial Services Authority's monthly aggregate reports on Islamic banking for the years 2012 to 2022 make up the study sample. Total debt-based financing, total profit-sharing financing, total leasing-based financing, return on assets (ROA), and non-performing finance (NPF) are among the variables included in the study model. Vector Error Correction Modelling (VECM), which enables the study of the data, is used to examine the short- and long-term effects of independent factors on the dependent variable. Two investigational models—the ROA model and the NPF model—are included in the study. According to the research's findings, when viewed from the NPF model's point of view, debt- and leasing-based financing are more secure over the long run for Islamic banks. Leasing-based financing, however, turns out to be more beneficial for Islamic banks from the standpoint of the ROA model
The Role of Fintech, Real-Time Data Analytics, and ERP Systems in Strengthening Budget Accuracy and Strategic Decision-Making in Indonesian Corporate Accounting Utami, Mega; Barus, Irwan Irawadi; Arum, Mega; Mahdi, Fadilla Muhammad; Sugihyanto, Toto
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5810

Abstract

The increasing complexity of corporate operations and the growing demand for timely, data-driven decisions have encouraged organizations to integrate digital technologies into their accounting systems to improve budgeting processes and support strategic decision-making. This study examines the role of fintech adoption, real-time data analytics capability, and Enterprise Resource Planning (ERP) system integration in enhancing budget accuracy and strategic decision-making in Indonesian corporate accounting. A quantitative research design was employed, and data were collected from 150 accounting and finance professionals in Indonesian corporations using a structured questionnaire measured on a five-point Likert scale. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine the relationships among the research variables. The results indicate that fintech adoption, real-time data analytics capability, and ERP system integration have significant positive effects on budget accuracy, indicating that organizations adopting digital accounting technologies are able to produce more accurate, timely, and reliable budgeting information. Furthermore, budget accuracy has a strong positive influence on strategic decision-making, enabling management to make more effective, informed, and forward-looking decisions. The findings also reveal that budget accuracy mediates the relationship between digital accounting technologies and strategic decision-making, suggesting that the strategic impact of digital transformation is largely achieved through improvements in budgeting quality. This study contributes empirical evidence from an emerging economy context and provides practical insights for managers seeking to strengthen budgeting accuracy and strategic decision-making through digital accounting implementation. These results highlight the importance of aligning accounting technology investments with organizational strategy and managerial capabilities development.
Transparansi Keuangan Masjid di Era Digital: Mewujudkan Tata Kelola Amanah dan Bebas Fraud Suharsono, Riyanto Setiawan; Sudarmanto, Eko; Mahdi, Fadilla Muhammad; Mubarok, Ahmad Zaki; Ridwan, Mohammad
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 04 (2025): JIEI : Vol. 11, No. 04, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v11i04.17276

Abstract

Transparent and trustworthy financial management in mosques is a fundamental pillar for maintaining institutional integrity and preventing financial fraud. This article explores the importance of implementing mosque accounting practices that are accountable and aligned with good financial governance principles to enhance public and congregational trust. Using a descriptive-qualitative approach and literature review, the study identifies that many mosques still manage finances in a disorganized and non-transparent manner, with limited oversight. Such conditions increase the risk of fund misappropriation. To address this issue, the article proposes strategies such as adopting digital bookkeeping systems, providing basic accounting training for mosque administrators, and ensuring regular and publicly accessible financial reporting. The application of transparency, congregational participation, and periodic audits are key components in establishing a professional and trustworthy accounting system for mosques. The study concludes that structured financial governance, grounded in Islamic values, is an effective approach to preventing fraud and strengthening the financial accountability of mosque institutions.
BPRS Era Society 5.0: Strategi Digital Inklusif untuk Akselerasi Keuangan Hijau dan Inovatif Syariah di Indonesia Sudarmanto, Eko; Mahdi, Fadilla Muhammad; Rosidawaty, Rosidawaty; Istiasih, Shitny Dwi; Sasmita, Djenni
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 05 (2025): JIEI : Vol. 11, No. 05, 2025
Publisher : ITB AAS INDONESIA Surakarta

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

Abstract

Digital transformation has become an imperative for Islamic Rural Banks (BPRS) in responding to the challenges and opportunities of the Society 5.0 era, where technology and human values are seamlessly integrated. This study aims to identify inclusive digital strategies that BPRS can adopt to accelerate the development of green and innovative finance based on Sharia principles. Employing a qualitative approach through literature review, this research examines recent scholarly works, Sharia regulations, financial authority reports, and government policies related to digitalization and sustainable finance. The findings reveal that BPRS digitalization grounded in financial inclusion and maqashid shariah holds strategic potential in promoting green financing, empowering Muslim communities, and enhancing financial literacy. Nevertheless, structural challenges, such as limited digital infrastructure and regulations that are not yet fully adaptive, remain significant barriers. This study recommends strengthening cross-sector collaboration, developing digital products rooted in Islamic values, and formulating policies that foster Sharia-compliant financial innovation with an environmentally friendly orientation as strategic directions for the future.