Garuda - Garba Rujukan Digital

Analysis of Environmental Performance and Tax Aggressiveness on CSR Disclosure: A Study of PROPER KLH Companies in the Indonesian Sharia Stock Index 2017-2022 Ahmad Rizqi Makinudin; Ali Rama; Zuhairan Yunmi Yunan
Al-Muamalat: Jurnal Ekonomi Syariah Vol 11, No 2 (2024): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v11i2.34015

This study investigates the factors influencing Corporate Social Responsibility (CSR) disclosure among companies listed in the PROPER KLH within the Indonesian Sharia Stock Index (ISSI) from 2017 to 2022. Utilizing a quantitative approach, the research employs secondary data and panel data regression analysis. The results reveal that environmental performance, company age, and tax aggressiveness significantly affect CSR disclosure, as measured by the Global Reporting Initiative (GRI) index. These findings underscore the crucial role of these factors in shaping a company's commitment to social and environmental responsibilities, while also highlighting the complex dynamics between corporate actions and their environmental impact. Companies with strong environmental performance not only contribute positively to the planet but also enhance their long-term reputation. The relationship between tax aggressiveness and CSR disclosure suggests a significant interplay between financial strategies and ethical considerations in corporate decision-making. This underscores the need for a comprehensive approach to corporate governance that integrates financial objectives with ethical responsibilities. Consequently, policymakers and stakeholders should leverage these insights to develop more effective regulations and incentives that promote responsible corporate conduct.

Institutional Quality and Economic Growth in Muslim Countries Zuhairan Yunmi Yunan
Economics Development Analysis Journal Vol 12 No 4 (2023): Economics Development Analysis Journal
Publisher : Economics Development Department, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v12i4.69330

This research analyzes the link between institutions and growth in a selection of Muslim nations to determine which elements have the most influence. The study spans 20 years, from 2002 to 2021, and employs a cross-country analysis to conclude that only three aspects of institutional quality (government effectiveness, political stability and lack of violence/terrorism, and voice and accountability) are strongly related to economic growth. The findings, obtained through a dynamic panel setting, reveal that most control variables exhibit significant effects consistent with expected outcomes. However, the investment coefficient, while positive, lacks statistical significance, suggesting that the impact of investment on economic growth in Muslim nations is not robust enough to be statistically validated. Moreover, the study delves into institutional quality's impact on economic performance and finds that three out of five variables significantly influence growth. Government effectiveness, political stability, and absence of violence/terrorism demonstrate substantial positive correlations, particularly at the 1% significance level. While still positively related to economic growth, regulatory quality and the rule of law only exhibit significance at the 10% level. To further understand the impact on economic development, this paper advises that future research explore numerous institutional quality criteria and segregate Muslim countries based on their political systems.

Does Indonesia's High Level of Corruption Affect Its Trade Volume? Yunan, Zuhairan Yunmi
Signifikan: Jurnal Ilmu Ekonomi Vol 12, No 2 (2023)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v12i2.35156

This article aims to examine the connection between corruption and the amount of trade in several commodities, including raw materials, capital goods, intermediate products, and consumer goods, with a specific emphasis on the Indonesian situation. Indicators of corruption utilized in this article include the Corruption Perception Index (CPI) and the Control of Corruption (COC). Meanwhile, the sum of Indonesia's exports and imports indicated the country's trade volume. For this issue, this article employs the gravity model and regresses it with either a fixed effect or a random effect model. The empirical findings show that both the CPI and COC levels of corruption in Indonesia have a negative impact on the amount of trade in capital goods. However, only the CPI shows a negative correlation with the prevalence of corruption in Indonesia, whereas consumer products, intermediate goods, and raw materials all show a positive correlation. The impact of COC on Indonesia's trade partners is complicated for the commodities this article looked at. The insights generated from this study hold significant value in shaping a more informed and accurate representation of how corruption permeates and impacts international trade dynamics, thus contributing to a more nuanced understanding of this critical issue.JEL Classification: D73, F10, C01How to Cite:Yunan, Z. Y. (2023). Does Indonesia’s High Level of Corruption Affects Its Trade Volume? Signifikan: Jurnal Ilmu Ekonomi, 12(2), 425-440. https://doi.org/10.15408/sjie.v12i2.35156.

Analysis of Environmental Performance and Tax Aggressiveness on CSR Disclosure: A Study of PROPER KLH Companies in the Indonesian Sharia Stock Index 2017-2022 Makinudin, Ahmad Rizqi; Rama, Ali; Yunan, Zuhairan Yunmi
Al-Muamalat: Jurnal Ekonomi Syariah Vol. 11 No. 2 (2024): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v11i2.34015

This study investigates the factors influencing Corporate Social Responsibility (CSR) disclosure among companies listed in the PROPER KLH within the Indonesian Sharia Stock Index (ISSI) from 2017 to 2022. Utilizing a quantitative approach, the research employs secondary data and panel data regression analysis. The results reveal that environmental performance, company age, and tax aggressiveness significantly affect CSR disclosure, as measured by the Global Reporting Initiative (GRI) index. These findings underscore the crucial role of these factors in shaping a company's commitment to social and environmental responsibilities, while also highlighting the complex dynamics between corporate actions and their environmental impact. Companies with strong environmental performance not only contribute positively to the planet but also enhance their long-term reputation. The relationship between tax aggressiveness and CSR disclosure suggests a significant interplay between financial strategies and ethical considerations in corporate decision-making. This underscores the need for a comprehensive approach to corporate governance that integrates financial objectives with ethical responsibilities. Consequently, policymakers and stakeholders should leverage these insights to develop more effective regulations and incentives that promote responsible corporate conduct.

Leveraging Islamic Economic To Alleviate Poverty In Indonesia : A Promising Pathway Syahrir, Dimas Kenn; wahyudi, ickhsanto; Yunan, Zuhairan Yunmi; Rahmawati, Rahmawati
International Journal of Entrepreneurship and Business Management Vol. 2 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v2i2.797

This empirical study explores the relationship between Islamic banking development, social justice promotion, and poverty reduction in Indonesia, using annual time series data from 1991 to 2021.. Methodology/approach The analysis encompasses unit root tests, Johansen cointegration tests, and Vector Error Correction Models (VECM) to assess short and long-term causality among the variables. The results provide robust evidence that expanding Islamic financial institutions and increasing spending on Islamic philanthropy significantly contribute to reducing national poverty levels over both the short and long-run. Islamic finance, characterized by equity-based principles, facilitates financial access for marginalized groups, while instruments of Islamic philanthropy such as zakat and sadaqah directly assist the disadvantaged, enabling pathways out of poverty. Findings – The findings underscore the potential of Islamic economics to foster equitable, inclusive, and sustainable growth, validating the need for policy support to harness its impact

Does Indonesia's High Level of Corruption Affect Its Trade Volume? Yunan, Zuhairan Yunmi
Signifikan: Jurnal Ilmu Ekonomi Vol. 12 No. 2 (2023)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v12i2.35156

This article aims to examine the connection between corruption and the amount of trade in several commodities, including raw materials, capital goods, intermediate products, and consumer goods, with a specific emphasis on the Indonesian situation. Indicators of corruption utilized in this article include the Corruption Perception Index (CPI) and the Control of Corruption (COC). Meanwhile, the sum of Indonesia's exports and imports indicated the country's trade volume. For this issue, this article employs the gravity model and regresses it with either a fixed effect or a random effect model. The empirical findings show that both the CPI and COC levels of corruption in Indonesia have a negative impact on the amount of trade in capital goods. However, only the CPI shows a negative correlation with the prevalence of corruption in Indonesia, whereas consumer products, intermediate goods, and raw materials all show a positive correlation. The impact of COC on Indonesia's trade partners is complicated for the commodities this article looked at. The insights generated from this study hold significant value in shaping a more informed and accurate representation of how corruption permeates and impacts international trade dynamics, thus contributing to a more nuanced understanding of this critical issue.JEL Classification: D73, F10, C01How to Cite:Yunan, Z. Y. (2023). Does Indonesia’s High Level of Corruption Affects Its Trade Volume? Signifikan: Jurnal Ilmu Ekonomi, 12(2), 425-440. https://doi.org/10.15408/sjie.v12i2.35156.

Measurement Of Shariah Stock Performance Using Risk Adjusted Performance Yunan, Zuhairan Y; Rahmasari, Mia
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 7 No. 1 (2015)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v7i1.1364

The aim of this research is to analyze the shariah stock performance using risk adjusted performance method. There are three parameters to measure the stock performance i.e. Sharpe, Treynor, and Jensen. This performance’s measurements calculate the return and risk factor from shariah stocks. The data that used on this research is using the data of stocks at Jakarta Islamic Index. Sampling method that used on this paper is purposive sampling. This research is using ten companies as a sample. The result shows that from three parameters, the stock that have a best performance are AALI, ANTM, ASII, CPIN, INDF, KLBF, LSIP, and UNTR.DOI: 10.15408/aiq.v7i1.1364

Title

Found 17 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 17 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 17 Documents
Search