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All Journal Signifikan : Jurnal Ilmu Ekonomi Jurnal Pengabdian Bakti Akademisi
Atallah Aqil
Universitas Syiah Kuala
Economics, Econometrics & Finance

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Corporate Sukuk Issuance and Firm Fundamentals: A Dynamic Causality Approach from Indonesia Atallah Aqil; Suriani Suriani; Dewi Suryani Sentosa
Signifikan: Jurnal Ilmu Ekonomi Vol. 15 No. 2 (2026)
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.v15i2.50909

Abstract

Research Originality: This study extends existing knowledge on corporate sukuk by moving beyond static determinant frameworks and examining the dynamic relationships between firm fundamentals and issuance behavior. The analysis offers new insights into the factors underlying sustained access to Sharia-compliant financing. Research Objectives: This study investigates whether financial performance, capital structure, firm size, and asset growth predict the issuance behavior of Indonesian sukuk issuers. Research Methods: Using quarterly panel data from the five most active issuers during 2015Q1-2024Q4, this study applies panel Granger causality and panel VAR with impulse response and variance decomposition. Empirical Results: The findings reveal that firm size Granger-causes sukuk issuance, whereas return on equity, net profit margin, capital structure, and asset growth do not show Granger-causal effects at conventional levels. Issuance also exhibits strong persistence and responds more strongly to firm-size shocks than to other firm fundamentals. Implications: These results suggest that policies to deepen the sukuk market should reduce issuance frictions, improve disclosure quality, and expand access to Sharia-compliant financing for mid-sized firms. JEL Classification: C33, G23, G32, O16 How to Cite:Aqil, A., Suriani, S., & Sentosa, D. S. (2026). Corporate Sukuk Issuance and Firm Fundamentals: A Dynamic Causality Approach from Indonesia. Signifikan: Jurnal Ilmu Ekonomi, 15(2), 585-600. https://doi.org/10.15408/sjie.v15i2.50909.
Socialization of Foreign Tourist Arrival Trends in Sabang City Atallah Aqil; Vivi Silvia; Lembachre
Jurnal Pengabdian Bakti Akademisi Vol. 3 No. 3 (2026): Jurnal Pengabdian Bakti Akademisi
Publisher : Universitas Syiah Kuala

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Abstract

This community service activity aimed to strengthen tourism data literacy among local tourism stakeholders in Sabang City by socializing foreign tourist arrival trends. The activity used the Service Learning method through data presentation, simple visual interpretation, discussion, and field interaction. The materials covered domestic and foreign tourist visits, monthly arrival patterns, factors affecting international tourism demand, and tourism ethics related to culture and environmental preservation. The results show that participants were better able to distinguish tourist segments, interpret monthly changes, and relate tourism data to accessibility, events, service readiness, cleanliness, and destination image. This activity demonstrates that tourism-data socialization can support evidence-based awareness among local tourism stakeholders.
Co-Authors Dewi Suryani Sentosa Lembachre Suriani Suriani Vivi Silvia