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All Journal Jurnal Akuntansi Jurnal Bisnis Kompetitif Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Gunibala, Zakir
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Menilik Reaksi Pasar Terhadap Pengumuman Rilis Fatwa MUI No. 83 Tahun 2023 Gunibala, Zakir; Renuat, Andini; Dzikriah, Sukmawati Indah
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 1 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i1.012

Abstract

Abstract: Examining the Market Reaction to the Announcement of the Release of MUI Fatwa No. 83 Year 2023Purpose: Revealing the market reaction that has an impact on the stimulus in the form of MUI's fatwa on the appeal not to use Israeli-affiliated products released in November 2023.Method: Quantitative method of case study approach. Using statistical analysis of 14 samples of companies listed on the IDX. Data obtained from the IDX and Yahoo Finance pages.Results: Shows that there is no AR and no significant difference during the event period studied. TVA shows significant statistical analysis results.Novelty: The current issue raised, which is related to the announcement of MUI fatwa no. 83 of 2023 concerning the appeal not to use products affiliated with Israel.Contribution: Expand the literature of market reaction studies with the latest relevant issues.nouncement of MUI fatwa no. 83 of 2023 concerning the appeal not to use products affiliated with Israel. Abstrak: Menilik Reaksi Pasar Terhadap Pengumuman Rilis Fatwa MUI No. 83 Tahun 2023Tujuan: Mengungkap reaksi pasar yang berdampak pada stimulus berupa penerbitan fatwa oleh MUI tentang imbauan menghindari produk terafiliasi Israel pada November 2023.Metode: Metode kuantitatif pendekatan studi kasus menggunakan analisis statistik terhadap 14 sampel perusahaan yang diperoleh dari laman BEI dan Yahoo Finance.Hasil: Mengungkapkan tidak adanya AR serta tidak ada signifikansi perbedaan selama Jendela Peristiwa yang diobservasi. TVA menunjukkan hasil analisis statistik yang signifikan.Kebaruan: terletak pada isu yang diangkat saat ini, yaitu terkait dengan pengumuman fatwa MUI no. 83 tahun 2023 tentang himbauan untuk tidak menggunakan produk yang berafiliasi dengan Israel.Kontribusi: Memperluas literatur kajian reaksi pasar dengan isu terbaru yang relevan.  
SCOPING REVIEW: EFEKTIVITAS PENGGUNAAN FINTECH TERHADAP KINERJA UMKM INDONESIA Gunibala, Zakir
Jurnal Ekonomi Bisnis Kompetif Vol 4 No 1 (2025): Jurnal Bisnis Kompetif (JBK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v4i1.2069

Abstract

This scoping review aims to map existing research related to financial technology (fintech) on MSME performance in Indonesia. This scoping review follows the approach outlined by Arksey and O'Malley (2005), which includes: 1) determining the research question; 2) searching for relevant research; 3) selecting articles; 4) collecting data, and 5) collating, summarising and reporting results. The time span of the article is 2021-2024. The review found that fintech has significant positive impacts on various aspects of MSME performance, including improved financial performance, revenue, profitability, and sales. Fintech has also proven effective in overcoming financing constraints and improving access to capital for MSMEs. All articles reviewed have limitations, including the dominance of quantitative methods that may not fully capture the complexity of fintech adoption, and the lack of exploration of contextual factors such as digital infrastructure and government policies. For future research, it is recommended to conduct more in-depth qualitative studies and longitudinal analyses to understand the long-term effects of fintech, as well as explore the role of contextual variables that influence the effectiveness of fintech for MSMEs in Indonesia. Future literature reviews could focus on aspects of financial technology adoption, its relevance to financial inclusion and MSME behaviour, and factors that hinder the use of financial technology for MSMEs, especially in Indonesia.
KOMITMEN LINGKUNGAN DAN SOSIAL: APAKAH BERMANFAAT BAGI NILAI PERUSAHAAN? Gunibala, Zakir; Maharani, Satia Nur; Pujiningsih, Sri
Jurnal Akuntansi Vol 19 No 1 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i1.5999

Abstract

This study aims to analyze the effect of ESG (Environmental, Social, and Governance) disclosure and environmental performance on firm value with board size as a moderating variable. This study uses multiple regression analysis and moderation test on data from 30 industrial and energy sector companies listed on the Indonesia Stock Exchange (IDX). The results showed that ESG disclosure and environmental performance had no significant effect on firm value. In addition, board size does not moderate the relationship between ESG disclosure and environmental performance on firm value. This study expands the understanding of the dynamics of ESG disclosure and environmental performance in relation to firm value and explores the role of board size as a moderating factor. The findings provide practical insights for corporate management, investors and policy makers in an effort to encourage more sustainable business practices.
Co-Authors Dzikriah, Sukmawati Indah Renuat, Andini Satia Nur Maharani Sri Pujiningsih