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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi Multiparadigma JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic Accounting and Finance Research JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Journal of Digital Marketing and Halal Industry Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Sugiyarti Fatma Laela, Sugiyarti Fatma
Accounting Department of Tazkia University College of Islamic Economics
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Determinants of Micro and Small Enterprise’s Interest to Participate in Self-Declare Halal Certification Dawam, Khaerud; Laela, Sugiyarti Fatma; Hendrasto, Nur; Rehman, Hafiz Mudassir; Hasan, M. Kabir
Journal of Digital Marketing and Halal Industry Vol. 5 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jdmhi.2023.5.1.15041

Abstract

The Micro and Small Enterprises (MSEs) market share is expected to increase with the halal certification of their products and services. However, MSEs have limited resources. In response, the Government introduced a self-declare halal certification program in 2022. From the total number of MSEs, which reached 8.7 million units as of March 2023, only about 79 thousand have self-declare halal certificates. Therefore, this study aims to analyze internal and external factors that influence the interest of  MSEs towards halal certification through a self-declare scheme. The study involves 86 MSEs respondents from Bogor, West Java. Using Partially Least Square (PLS) with a second-order approach. The findings reveal that internal factors marginally affect MSE's interest to pursue self-declare halal certification. The three strongest indicators of internal factors are: (1) improving human resource performance, (2) increasing efficiency and financial returns, and (3) awareness of religiosity. Interestingly, external factors do not influence the interest of MSEs to obtain self-declare halal certification, except for government policy, which significantly impact the intention in the first-order test. The main implication of this research is the importance of more substantial government support to help MSEs obtaining halal certification such as socialization, training as well as mentoring Halal Self Declare Certification at an affordable cost.
Green Initiatives and Firm Value: The Moderating Effect of Environmental Performance Laela, Sugiyarti Fatma; Hendrasto, Nur; Surur, Miftakhus
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.38257

Abstract

This study examined the impact of green initiatives on firm value and the moderating effect of environmental performance on the relationship between the variables. The proxies of green initiatives are green innovation, eco-efficiency, green accounting, and carbon emissions disclosure, while the indicators of firm value are market capitalisation, price-to-book value, price-earnings ratio, and dividend payout ratio. Environmental performance is measured by the Environmental Performance Rating Program issued by the Indonesian Ministry of Environment and Forestry. The data were gathered from listed companies on the Jakarta Islamic Index 70 (JII-70) and the IDX-80 index over the period 2019 to 2022. The final samples consist of 66 companies (or 172 firm-year observations). Using the Partial Least Squares Structural Equation Modeling (PLS-SEM), this study found green initiatives has a positive impact on firm value when tested using the total sample as well as a separate sample of each index. However, no empirical evidence was found that environmental performance enhances the positive impact of green initiatives on firm value. The regulators should incorporate environmental performance alongside financial fundamentals into the selection process of the Jakarta Islamic index.
Optimizing Zakat Collection in the Digital Era: Muzakki's perception Antonio, Muhammad Syafii; Laela, Sugiyarti Fatma; Al Ghifari, Dhimas Mukhlas
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i2.16597

Abstract

This study aims to examine determinants of zakat payers (muzakki) interest to pay zakat through Zakat Management Organization (ZMO). The respondents were randomly selected from muzakki who paid their zakat on profession/income through ZMOs in Indonesia resulting in 100 respondents. Using Structural Equation Modelling (SEM) method, this study found that transparency of zakat management, ZMO promotions using public figures, and supporting regulation which imposes zakat as a tax deductible expense have significant impact on muzakki's interest to pay zakat through ZMO. Meanwhile improvement of digital services and socialization of zakat through social media do not have significant effect on muzakki's interest. However, using sub-sample who are active users of social media, this study discovered a negative effect of social media usage on muzakkis interest. This finding reinforces the suitability of Theory of Planned Behavior (TPB) in the context of muzakki's behavior to pay zakat which is influenced by the quality of ZMO services.
Co-Authors Al Ghifari, Dhimas Mukhlas Ariskawati, Nur Dawam, Khaerud Eka Marenza, Silvya Fachrul Avivy, Ahmad Levi Hasan, M. Kabir Kartikasari, Amanda Dwi Khasanah, Amirah Arifah Kurniawan, Nur Muchamad Maulana, Fadhlan Muhammad Syafii Antonio Nur Hendrasto Pramono, Sigit Eko Qorny, Farah Nurani Raudhatun Nisa Rehman, Hafiz Mudassir Shah, Mohamed Eskandar Surur, Miftakhus Yulisnawati Yulisnawati