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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Indonesian Journal of Energy Akuntansi : Jurnal Akuntansi Integratif
Asyrof, Rifqi Aqil
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Humanities Economics, Econometrics & Finance Education Energy Social Sciences

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Apakah Wabah Covid-19 Mempengaruhi Pariwisata Internasional di Indonesia? Fazaalloh, Al Muizzuddin; Prestianawati, Silvi Asna; Asyrof, Rifqi Aqil; Fawwaz, Muhammad
Jurnal Akuntansi Profesi Vol. 15 No. 01 (2024): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i01.76598

Abstract

Sektor pariwisata merupakan salah satu sector yang paling terdampak oleh penyebarannya COVID-19. Kebijakan pembatasan mobilisasi warga menyebabkan keruntuhan besar di sektor pariwisata baik di tingkat domestik maupun internasional. Pembatasan mobilisasi masyarakat menyebabkan penangguhan perjalanan baik darat, laut dan udara dan jika berlangsung lama, perusahaan-perusahaan ini tentu akan menderita secara finansial. Dalam studi ini, penulis  mempertimbangkan bagaimana pariwisata internasional di Negara ASEAN terpengaruh oleh Covid-19 dan apakah secara kausal saling mempengaruhi.  Beberapa negara seperti Thailand dan Vietnam mengambil langkah-langkah yang tidak pasti tentang pembukaan kembali ekonomi untuk operasi bisnis dan sosial. Negara ASEAN menjadi fokus dalam penelitian ini dikarenakan Negara ASEAN khususnya Negara Asia tenggara memiliki peningkatan kasus COVID-19 yang lebih tinggi dibandingkan Negara lainnya. Dalam menganalisis dampak pandemic Covid-19 terhadap jumlah kunjungan wisatawan asing dari negara-negara ASEAN di Indonesia, penulis menggunakan data dari Badan Pusat Statistik (BPS) dan data tentang pandemic Covid-19 kami akses dari Our World in Data. Penulis menggunakan data bulanan dari periode bulan ke-3 tahun 2020 hingga bulan ke-12 tahun 2022. Variabel dependent yang digunakan dalam penelitian ini adalah kunjungan wisatan asing dari negara-negara ASEAN, dimana negara-negara ASEAN tersebut adalah Brunei Darussalam, Malaysia, Filipina, Singapura, Thailand, Vietnam, Laos, Kamboja, dan Myanmar. Sedangkan variabel independentnya adalah pandemic Covid-19 yang dproksi melalui empat variabel, yakni: total kasus, kasus baru, kematian baru, vaksinasi baru. Kemudian, variabel pendapatan per kapita adalah variabel control dalam penelitian ini.
Does the Covid-19 Pandemic Affect International Tourism in Indonesia? Fazzaalloh, Al Muizzuddin; Prestianawati, Silvi Asna; Asyrof, Rifqi Aqil; Fawwaz, Muhammad
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 04 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i04.77881

Abstract

The tourism sector is one of the sectors most affected by the spread of COVID-19. The policy of restricting the mobilization of citizens caused a major collapse in the tourism sector both at the domestic and international levels. Restrictions on people's mobilization led to the suspension of travel by land, sea and air and if it lasts for a long time, these companies will certainly suffer financially. In this study, the author considers how international tourism in ASEAN Countries is affected by Covid-19 and whether it causally affects each other. Some countries such as Thailand and Vietnam are taking uncertain steps about reopening the economy for business and social operations. ASEAN countries are the focus of this research because ASEAN countries, especially Southeast Asian countries, have a higher increase in COVID-19 cases than other countries. In analyzing the impact of the Covid-19 pandemic on the number of foreign tourist arrivals from ASEAN countries in Indonesia, the author uses data from the Central Statistics Agency (BPS) accessed from https://www.bps.go.id/ and data on the Covid-19 pandemic we access from https://covid.ourworldindata.org/data/latest/owid-covid-latest.csv. The author uses monthly data from the 3rd month period of 2020 to the 12th month of 2022. The dependent variable used in this study is foreign tourist arrivals from ASEAN countries, where the ASEAN countries are Brunei Darussalam, Malaysia, Philippines, Singapore, Thailand, Vietnam, Laos, Cambodia, and Myanmar. While the independent variable is the Covid-19 pandemic which is proxied through four variables, namely: total cases, new cases, new deaths, new vaccinations. Then, the income per capita variable is the control variable in this study.
Regional Inclusive Green Growth in Indonesia: Unraveling Determinants and Disparities Asyrof, Rifqi Aqil; Rizaldi , Muhammad
Indonesian Journal of Energy Vol. 8 No. 1 (2025): Indonesian Journal of Energy
Publisher : Purnomo Yusgiantoro Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33116/ije.v8i1.220

Abstract

This research develops a regional framework for inclusive green growth in Indonesia and assesses the efficiency of government expenditure in driving it. Using cross-sectional data from 33 provinces in 2021, the study constructs an Inclusive Green Growth Index (IGGI) based on economic growth, social equity, and environmental sustainability, following the Asian Development Bank’s framework. Data Envelopment Analysis (DEA) is employed to evaluate government spending efficiency. This study fills a research gap by providing a standardized tool to measure economic inclusivity and sustainability at the regional level. Additionally, it introduces a novel approach by analyzing budget efficiency in promoting inclusive green growth across provinces. Findings reveal significant regional disparities, with Papua and Nusa Tenggara Barat lagging while Kalimantan Timur and DKI Jakarta lead. Inefficient government spending is identified as a key factor, though some regions, such as East Kalimantan and East Java, demonstrate better resource utilization. This research contributes by encouraging local governments to integrate IGGI into policy planning. The index helps the central government identify regional disparities and formulate equitable development strategies. Additionally, it emphasizes optimizing government financing for inclusive and sustainable economic programs, providing insights for improving policy effectiveness.
WHY DOES CARBON EMISSION DISCLOSURE MATTER? EXPLORING ITS IMPACT ON FIRM VALUE: A CASE STUDY OF SHARIA-COMPLIANT COMPANIES IN INDONESIA Hakim, Lukman; Asyrof, Rifqi Aqil; Sjahbandi, Haykal Abdul Adil; Awinardi, Harish; Rizaldi, Muhammad
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2023

Abstract

The large amount of carbon emissions in Indonesia with a percentage reaching 4.1% of total global emissions has made Indonesia ranked 5th as a country that contributes the most CO2 emissions in the world during 1850-2021 and made the public encourage companies to disclose their carbon emissions. Disclosure of carbon emissions can then affect the company's image to investors which leads to its effect on the level of company value. Therefore, this study aims to examine the effect of disclosure of carbon emissions on the value of Islamic companies in Indonesia. This study uses a quantitative approach by processing secondary data which is panel data using panel data regression analysis and cluster analysis. The sample from the cross-section data includes 30 companies registered with ISSI and issues a company sustainability report, while the sample from the time series data is annual and takes the period 2016-2021. This study uses four control variables, namely earnings per share (EPS), leverage, firm size, and investment opportunity set (IOS). The test results show that partially the variable of disclosure of carbon emissions and simultaneously the variables of disclosure of carbon emissions, earnings per share (EPS), leverage, firm size, and investment opportunity set (IOS) have a significant effect on firm value. This research has implications for companies, governments, and investors related to the disclosure of carbon emissions.
Co-Authors Al Muizzuddin Fazaalloh, Al Muizzuddin Awinardi, Harish Fawwaz, Muhammad Fazzaalloh, Al Muizzuddin Lukman Hakim Rizaldi , Muhammad Rizaldi, Muhammad Silvi Asna Prestianawati Sjahbandi, Haykal Abdul Adil