Article Per Year (5 Year)
p-Index From 2020 - 2025
0.92
P-Index
This Author published in this journals
All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah International Journal of Social Science juremi: jurnal riset ekonomi
Dika Fuji Okta
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
SUSTAINABLE INVESTMENT IN THE WATER SECTOR: THE ROLE OF ACCOUNTING AND FINANCE IN ATTRACTING CAPITAL AND SUPPORTING SUSTAINABLE DEVELOPMENT GOALS Dika Fuji Okta; Rimi Gusliana Mais
International Journal of Social Science Vol. 4 No. 1: Juni 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i1.7969

Abstract

Achieving the Sustainable Development Goals (SDGs) and tackling the world's water issues depend heavily on sustainable investment in the water sector. In order to raise money, encourage sustainable investments, and improve accountability in water management, accounting and finance are essential. By using sustainable accounting practices and transparent reporting, firms may efficiently manage water resources and make a positive impact on a more sustainable future. For example, green bonds can be used to finance initiatives aimed at sustainable sanitation and water conservation. However, there are obstacles to putting sustainable accounting techniques into reality, such precisely calculating environmental consequences and upholding international standards. Notwithstanding its drawbacks, including sustainable accounting builds stakeholder confidence and raises awareness of the importance of water resource management. Moving forward, improving methodologies and collaboration between public and private sectors will strengthen the role of sustainable accounting in achieving water sustainability goals
Pajak Kendaraan Listrik dan Infrastuktur: Insentif atau Hambatan bagi Pertumbuhan Industri Kendaraan Ramah Lingkungan? Timothy Tanujaya; Dika Fuji Okta; Edy Sarwono; Uun Sunarsih
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25474

Abstract

This article examines how tax laws related to electric vehicles (EVs) and infrastructure can encourage or hinder the expansion of the green car sector. Favorable tax policies, such as tax exemptions and subsidies, have been shown to significantly increase EV adoption in a number of countries, including China, Indonesia, the United States, and Norway. Norway is one of the countries with the highest EV penetration rates in the world, which has effectively promoted EV adoption through generous tax incentives. On the other hand, EV market expansion is hampered in developing countries such as Indonesia by inconsistent policies and inadequate infrastructure. The results suggest that effective tax laws and infrastructure support can promote EV adoption and help nXCachieve international emission reduction goals. The study’s recommendations include establishing emission-based tax laws, funding charging stations, and maintaining consistent policies over the long term to facilitate the shift to greener modes of transportation.
THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE: A MODERATE ROLE OF FINANCIAL TECHNOLOGY Dika Fuji Okta; Stefani Darmawan; Rimi Gusliana Mais
International Journal of Social Science Vol. 4 No. 3: October 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i3.8801

Abstract

This research aims to explain the relationship between company’s financial performance and corporate social responsibility in the development of financial technology. The method in this research is using a qualitative approach with a literature review method where the data is obtained from relevant secondary data such as trusted journal articles. The results of this research illustrate that financial technology helps company to carry out their social responsibilities, especially in the current digital economic era. Social responsibility that runs well will also improve the performance of the company itself. Although this research is only limited to relevant journal articles, it does not rule out the possibility of collecting other data to support this research. To sum up, integrating corporate social responsibility and financial technology not only has a big impact on society but also improves company’s financial performance.
Pajak Kendaraan Listrik dan Infrastuktur: Insentif atau Hambatan bagi Pertumbuhan Industri Kendaraan Ramah Lingkungan? Timothy Tanujaya; Dika Fuji Okta; Edy Sarwono; Uun Sunarsih
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25474

Abstract

This article examines how tax laws related to electric vehicles (EVs) and infrastructure can encourage or hinder the expansion of the green car sector. Favorable tax policies, such as tax exemptions and subsidies, have been shown to significantly increase EV adoption in a number of countries, including China, Indonesia, the United States, and Norway. Norway is one of the countries with the highest EV penetration rates in the world, which has effectively promoted EV adoption through generous tax incentives. On the other hand, EV market expansion is hampered in developing countries such as Indonesia by inconsistent policies and inadequate infrastructure. The results suggest that effective tax laws and infrastructure support can promote EV adoption and help nXCachieve international emission reduction goals. The study’s recommendations include establishing emission-based tax laws, funding charging stations, and maintaining consistent policies over the long term to facilitate the shift to greener modes of transportation.
LITERATUR REVIEW: PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Dika Fuji Okta; Carmel Meiden
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 1: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i1.8023

Abstract

This study discusses the disclosure of Corporate Social Responsibility (CSR) with a focus on the factors influencing CSR practices and their impact on company performance and public perception. A qualitative research method was used, involving a literature review. Data was obtained through the collection of secondary data in the form of previous research articles. The independent variables include company size, leverage, and profitability, while the dependent variable is CSR disclosure. The literature analysis results show various outcomes, indicating the influence of company size, leverage, and profitability on CSR disclosure. Some results indicate a positive and significant influence, while others are either not significant or have no influence
Co-Authors CARMEL MEIDEN Edy Sarwono Rimi Gusliana Mais Stefani Darmawan Timothy Tanujaya Uun Sunarsih