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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Asian Journal of Innovative Research in Social Science Journal of Economics, Entrepreneurship, Management Business and Accounting Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat
Sirojuzilam Hasyim
Universitas Sumatera Utara
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Peningkatan Nilai Ekonomi dan Produktivitas UMKM Kue Basah Melalui Penyediaan Peralatan Produksi Sirojuzilam Hasyim; Syarief Fauzie; Wahyu Sugeng Imam Soeparno; Sukma Hayati Hakim; Arif Rahman
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2025): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/0cjfnm34

Abstract

Amplas, a resident of Medan City, is an individual who makes selling traditional cakes her primary source of income. However, in running their business, they face various obstacles, particularly the limited production equipment, which is still traditional. The lack of supporting equipment such as baking pans, steamers, tampas, and stoves makes the production process longer and results in inconsistent results. This situation impacts production capacity limitations, unstable product quality, and difficulties in meeting increasing market demand. Furthermore, without adequate equipment, entrepreneurs face obstacles in developing more diverse and innovative product variations in line with market trends. To increase the economic value and productivity of their businesses, this program focuses on providing more modern production equipment. With the provision of baking pans, steamers, tampas, and stoves, it is hoped that production processes will run faster and produce better quality products. Furthermore, training on equipment use and maintenance will be provided so entrepreneurs can optimize their equipment and extend its lifespan. Through this program, it is hoped that wet cake MSMEs in Harjosari Village can improve the competitiveness of their products, develop more innovative cake variations, and expand their market reach. This will enable them to sustainably increase their income and economic well-being.
ANALYSIS OF THE EFFECT OF TAX AVOIDANCE AND TAX RISK ON FIRM VALUE WITH INDEPENDENCE COMMISSIONERS AS A MODERATING VARIABLE IN BASIC AND CHEMICAL INDUSTRY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2022 Loist Villi Darmawan; Abdillah Arif Nasution; Sirojuzilam Hasyim
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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Abstract

This study aims to empirically examine and analyze the effect of tax avoidance and tax risk on firm value with independent commissioners as a moderating variable in basic and chemical industry companies listed on the Indonesia Stock Exchange during the period from 2018 to 2022, based on shareholder theory. This research was conducted using descriptive statistical methods with the assistance of Eviews 12, where the sampling technique employed purposive sampling. The panel data regression method was applied to test the hypothesis, while Moderated Regression Analysis (MRA) was used to determine whether the moderating variable strengthens or weakens the relationship between the independent variables and the dependent variable. A total of 35 companies were selected as the research sample. The result of the outlier test indicated that the remaining sample used in the analysis consisted of 122 observations. The results of the study indicate that the tax avoidance variable has a negative and significant effect on firm value. The tax risk variable has a negative but not significant effect on firm value. Independent commissioners are able to strengthen the negative effect of tax avoidance on firm value. However, independent commissioners are not able to significantly strengthen the negative effect of tax risk on firm value.
Green Macroprudential Banking Stability Framework : A Global Transmission Mechanism Of Sustainable Finance Wahyu Indah Sari; Sirojuzilam Hasyim; M. Syafii
AJIRSS: Asian Journal of Innovative Research in Social Science Vol. 5 No. 1 (2026): AJIRSS: Asian Journal of Innovative Research in Social Science
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/ajirss.v5i1.1270

Abstract

The increasing exposure of the financial system to climate-related risks has encouraged the evolution of macroprudential policy toward sustainability-oriented frameworks. This study develops the Green Macroprudential Banking Stability Framework (GMBSF) as an integrated analytical model explaining how sustainable finance instruments influence banking system resilience. Unlike conventional approaches that treat green finance as a complementary policy, this research positions it as a core macroprudential transmission channel affecting systemic stability. The study employs a panel dynamic approach using multi-institution banking data over the 2015–2024 period to examine both short-run adjustments and long-run equilibrium relationships between green financing, Environmental, Social, and Governance (ESG) performance, and banking stability. Stability is proxied by the Z-Score, while capital adequacy, profitability, credit risk, and institutional size are incorporated as control variables. The empirical findings indicate that sustainable finance exposure and stronger ESG governance significantly enhance banking stability by improving risk absorption capacity, strengthening capital buffers, and reducing credit volatility. Conversely, higher non-performing loans weaken systemic resilience. The results support the argument that green finance functions as a macroprudential shock absorber within climate-sensitive financial systems. This study contributes theoretically by introducing a globally applicable green macroprudential framework that integrates sustainability indicators into systemic risk management architecture. The proposed GMBSF provides strategic implications for central banks and financial regulators in designing climate-responsive macroprudential policies to maintain financial stability during the transition toward a low-carbon economy.
Non-linear Inflation-Growth Nexus in Indonesia Ahmad Albar Tanjung; Muliyani; Sirojuzilam Hasyim; Monika Andrasari; Syarifuddin
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1090

Abstract

Purpose – This study primarily aims to assess the asymmetric effects of inflation on economic growth in Indonesia. Design/methodology/approach – The empirical work draws on annual time-series observations spanning 1990 to 2024. The data sources are the Central Statistics Agency, the World Bank, Bank Indonesia, the Ministry of Trade and Caldara & Iacoviell (2022) for the global geopolitics index. To capture the non-linear inflation and growth nexus in Indonesia, the Smooth Transition Threshold Regression (STR) framework is adopted. Global geopolitics, investment, government expenditure, and trade openness serve as the control variables. Finding/Results – For the retained specification, the Escribano-Jorda procedure points to a Logistic Smooth Transition Regression (LSTR) rather than an Exponential Smooth Transition Regression (ESTR). The estimates confirm that inflation, together with the controls, affects Indonesian growth asymmetrically. Within the lower regime, movements in inflation are positively and significantly linked to growth; global geopolitics, investment, and trade openness are positive yet statistically insignificant, whereas government expenditure exerts a significant positive influence on growth. In the non-linear component, the change in inflation turns significantly negative for growth. Over this segment, global geopolitics, investment, and trade openness are negative but insignificant, while government expenditure becomes significantly negative. A threshold for the change in inflation is identified at 3.42 per cent. Originality/Value – The contribution of the study lies in modelling the non-linear inflation and growth relationship through the STR method, an approach not previously deployed in the Indonesian setting, and in bringing a global geopolitical variable into the specification as a control.
Co-Authors Ahmad Albar Tanjung Loist Villi Darmawan M Syafii Muliyani Nasution, Abdillah Arif Sukma Hayati Hakim Syarief Fauzie Syarifuddin Wahyu Indah Sari Wahyu Sugeng Imam Soeparno