Claim Missing Document
Check
Articles

Found 32 Documents
Search

Building a Sustainable Maritime Finance Ecosystem: Enhancing Shipping Management and Education Wibowo, Titis Ari; Mudakir , Mudakir; Hamzah, Muhammad Zilal; Sofilda, Eleonora
Meteor STIP Marunda Vol 17 No 2 (2024): December
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) STIP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36101/msm.v17i2.386

Abstract

This research explores the intersection of maritime finance, sustainability, and education, aiming to develop a sustainable maritime finance ecosystem. Focusing on port and shipping management, the study examines the perspectives of three key stakeholder groups: maritime industry experts, educators, and graduates. Through qualitative research and descriptive analysis, the study identifies key challenges and opportunities in aligning financial practices with sustainability goals. Findings show that while industry professionals and educators recognize the importance of green finance and sustainable business practices, gaps remain in education, particularly in integrating up-to-date sustainability principles into curricula. Furthermore, the research emphasizes the need for continued collaboration between industry, education, and policy to ensure that future maritime professionals are equipped with the skills necessary to navigate evolving financial and environmental challenges. The results provide actionable insights for enhancing vocational training and curriculum development to support the maritime sector’s transition to more sustainable and financially viable practices. Overall, this research highlights the crucial role of education in fostering a sustainable maritime future and provides recommendations for improving maritime finance and sustainability frameworks.
Digital Tax for Developing Asia Countries: a Systematic Literature Review Yudhistira, Tirta Mustika; Ramadhan, Muhammad Rizky; Lestari, Dara Ayu; Hamzah, Muhammad Zilal; Sumiyarti, Sumiyarti
Studi Ilmu Manajemen dan Organisasi Vol 7 No 1 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v7i1.6147

Abstract

Purpose: This study examines digital taxation within the global economy, analyzes the role of Pillar One by OECD-G20 in addressing the limitations of traditional international tax rules, and assesses the potential impact of digital tax reform on developing countries, especially those in Asia. Methodology: This study employs a Systematic Literature Review (SLR) using the PRISMA methodology. Data were collected from 30 peer-reviewed journal articles indexed in Scopus, published between 2020 and 2025. These articles were selected through keyword-based searches and analyzed using bibliometric techniques with the VOSviewer application to identify research trends and thematic patterns in the digital taxation literature. Results/Findings: The findings reveal that digital taxation has become a crucial policy instrument for overcoming challenges posed by the digital economy, particularly the difficulty faced by market countries in taxing foreign digital companies. Conclusions: This study finds that OECD-G20 Pillar One addresses the limitations of traditional international tax rules by redefining the nexus and reallocating taxing rights toward market jurisdictions. The results further indicate that digital tax reform has significant potential to expand the tax base and strengthen fiscal capacity in developing Asian countries Limitations: This study is limited by its reliance on Scopus-indexed journal articles, potentially excluding relevant literature from other databases or grey sources. Additionally, the literature-based and bibliometric approaches do not allow for the direct measurement of the fiscal impact of digital tax reforms. Contributions: This study contributes to the literature by offering a systematic overview of digital taxation and providing policy-relevant insights for developing economies.