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Islam and the Green Economy in Review of Sharia Principles for Sustainable Business Practices Kaswoto, Junet; Simamora, Mukti; Rijadi, Puti Khairani; Ramdani, Safier; Sudarmanto, Eko
West Science Islamic Studies Vol. 3 No. 04 (2025): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v3i04.2325

This study reviews the intersection of Islamic principles and green economy practices, emphasizing how Sharia law can guide sustainable business operations. Using a literature review approach, 15 scholarly articles from Google Scholar were analyzed to identify key Sharia-based concepts—such as stewardship (khalifah), avoidance of waste (israf), ethical investment, and social responsibility—that support environmentally sustainable and socially responsible business practices. The findings reveal that integrating Sharia principles into corporate strategies promotes ecological preservation, ethical governance, and long-term economic resilience. Practical approaches highlighted include Sharia-compliant financing, green supply chain management, and eco-friendly corporate governance. This study underscores the potential of Islamic jurisprudence as a framework for advancing the green economy, offering insights for scholars, policymakers, and business practitioners seeking to harmonize religious ethics with sustainable development.

Balancing Wallet And Planet: The Financial, and Environmental Drivers of Eco-Friendly Coffee Purchase Intention Suarsa, Abin; Kaswoto, Junet; Hakim, Cikita Berlian; Waeno, Mahamadaree; Zakaria, Muhammad Firdaus Bin; Munzir, Munzir
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 12 No 2 (2025): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v12i2.60368

This study examines the effects of financial literacy, knowledge awareness, price affordability, and trust in eco-labels on the intention to buy eco-friendly coffee in Indonesia. Using an explanatory quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) and data from 300 respondents, the findings reveal that price affordability significantly affects green purchase intention, while financial literacy has no direct effect. Knowledge awareness enhances trust in eco-labels, which mediates the relationship between knowledge awareness and green purchase intention. Moreover, price affordability moderates the effect of knowledge awareness on green purchase intention. These results highlight the importance of balancing financial considerations and ecological awareness to promote sustainable coffee consumption.

Tafsir Ekonomi: Pencegahan Kecurangan dengan Pendekatan Teori Fraud Triangle dalam Perspektif Tafsir Jalalain Kaswoto, Junet; Mamdukh Budiman; Ahmad Zaki Mubarok; Toto Sugihyanto; Zubaidi Wahyono; Eko Sudarmanto
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 01 (2025): JIEI : Vol.11, No. 01, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk menganalisis konsep Teori Segitiga Kecurangan (Fraud Triangle Theory) dari perspektif Tafsir Jalalain guna memahami pencegahan kecurangan melalui pendekatan multidimensional yang mengintegrasikan nilai-nilai spiritual Islam. Penelitian ini menggunakan metode kualitatif-deskriptif dengan pendekatan studi pustaka, mengkaji teori modern Fraud Triangle yang mencakup tekanan (pressure), peluang (opportunity), dan rasionalisasi (rationalization), serta penafsiran ayat-ayat Al-Qur’an yang relevan, khususnya dari Tafsir Jalalain. Temuan menunjukkan bahwa kecurangan tidak hanya berakar pada kelemahan sistemik dan lingkungan, tetapi juga pada moralitas dan spiritualitas individu. Nilai sabr (sabar) dan tawakal (percaya kepada Allah) membantu mengurangi tekanan, sementara prinsip amanah (dapat dipercaya) memperkuat pengawasan untuk meminimalkan peluang. Dalam elemen rasionalisasi, nilai ‘adl (keadilan) dan tanggung jawab moral mencegah pembenaran terhadap perilaku curang. Pendekatan ini menciptakan strategi pencegahan kecurangan yang holistik dengan menggabungkan penguatan sistem teknis, pendidikan etika berbasis iman, dan pengendalian internal modern seperti blockchain. Integrasi Teori Fraud Triangle dengan Tafsir Jalalain memberikan kontribusi signifikan dalam membentuk individu yang berintegritas dan memperkuat upaya pencegahan kecurangan di berbagai tingkat.

Global Research Trends in Financial Reporting Quality – A Bibliometric Analysis of Scopus Publications 2000–2024 di Indonesia Judijanto, Loso; Kaswoto, Junet; Rays, Muh.; Akmal, Oktafiana; Shara, Yuni
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3170

Penelitian ini bertujuan untuk memetakan dan menganalisis perkembangan riset global mengenai financial reporting quality melalui pendekatan bibliometrik berdasarkan publikasi yang terindeks Scopus selama periode 2000–2024. Dengan menggunakan metode bibliometrik kuantitatif dan teknik pemetaan sains, studi ini menganalisis pola pertumbuhan publikasi, struktur tematik, kolaborasi penulis dan institusi, serta jejaring kolaborasi antarnegara. Data dianalisis menggunakan perangkat lunak VOSviewer untuk menghasilkan visualisasi jaringan, overlay temporal, dan peta densitas. Hasil penelitian menunjukkan bahwa riset kualitas pelaporan keuangan pada awalnya didominasi oleh tema-tema teknis dan normatif seperti earnings management, audit quality, dan adopsi IFRS. Namun, seiring waktu, literatur berkembang menuju pendekatan yang lebih integratif dengan memasukkan isu keberlanjutan, manajemen kualitas, serta dimensi sosial dan perilaku. Analisis kolaborasi mengungkapkan bahwa produksi pengetahuan masih terpusat pada negara dan institusi tertentu, meskipun partisipasi negara berkembang menunjukkan tren peningkatan. Secara keseluruhan, studi ini memberikan gambaran komprehensif mengenai evolusi intelektual riset financial reporting quality dan menawarkan implikasi penting bagi pengembangan agenda penelitian masa depan yang lebih kolaboratif, multidimensional, dan relevan secara global.

Pengaruh Perceived Procedural Justice serta Trust in Tax Authority terhadap Tax Compliance UMKM melalui Tax Morale di Indonesia Judijanto, Loso; Arum, Mega; Kaswoto, Junet; Andreany, Selfy; Sudarmanto, Eko; Ronoatmojo, Muchdir Ahmad
Sanskara Ekonomi dan Kewirausahaan Vol. 4 No. 02 (2026): Sanskara Ekonomi dan Kewirausahaan (SEK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sek.v4i02.756

Penelitian ini mengkaji pengaruh persepsi keadilan prosedural dan kepercayaan terhadap otoritas pajak terhadap kepatuhan pajak di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia, dengan moral pajak sebagai variabel mediasi. Menggunakan desain penelitian kuantitatif, data dikumpulkan dari 105 wajib pajak UMKM melalui kuesioner terstruktur yang diukur menggunakan skala Likert. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). Hasil menunjukkan bahwa keadilan prosedural yang dirasakan dan kepercayaan terhadap otoritas pajak memiliki pengaruh positif yang signifikan terhadap moral pajak. Moral pajak, pada gilirannya, secara signifikan mempengaruhi kepatuhan pajak. Selain itu, analisis mediasi menunjukkan bahwa moral pajak secara parsial memediasi hubungan antara keadilan prosedural yang dirasakan dan kepatuhan pajak, serta antara kepercayaan terhadap otoritas pajak dan kepatuhan pajak. Temuan ini menyarankan bahwa prosedur pajak yang adil dan kepercayaan institusional memperkuat motivasi moral UMKM untuk patuh, yang pada gilirannya meningkatkan kepatuhan pajak sukarela. Studi ini berkontribusi pada literatur kepatuhan pajak perilaku dan memberikan wawasan praktis bagi otoritas pajak dalam mengembangkan strategi yang mempromosikan keadilan, kepercayaan, dan kepatuhan berkelanjutan di kalangan UMKM di Indonesia.

THE ORIENTATION OF ENTREPRENEURSHIP, INNOVATION CAPABILITIES, ACCESS TO FINANCING, AND THE APPLICATION OF DIGITAL TECHNOLOGY ON THE GROWTH AND SUSTAINABILITY OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) IN INDONESIA Nazaruddin, Erizal; Kaswoto, Junet; Saleha, Dwi; Barus, Irwan Irawadi; Octasylva, Annuridya Rosyidta Pratiwi
AKSELERASI: Jurnal Ilmiah Nasional Vol 8 No 1 (2026): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v8i1.1430

This study examines the effects of entrepreneurial orientation, innovation capabilities, access to financing, and the application of digital technology on the growth and sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Using a quantitative approach, data were collected from 175 MSME respondents through a Likert scale (1–5) questionnaire and analyzed using the Structural Equation Modelling-Partial Least Squares (SEM-PLS 3) technique. The results show that entrepreneurial orientation and innovation capabilities significantly and positively influence MSME growth, emphasizing that proactive and innovative business behavior enhances performance and competitiveness. Meanwhile, access to financing plays a vital role in supporting long-term sustainability, enabling MSMEs to maintain liquidity and expand operations. Furthermore, the application of digital technology demonstrates a significant impact on both growth and sustainability, suggesting that digital transformation strengthens market presence and operational efficiency. Collectively, these factors account for a substantial portion of the variance in MSME growth and sustainability, highlighting the interdependence between entrepreneurship, innovation, financial access, and technology adoption in shaping Indonesia’s MSME ecosystem.

The Effect of Sharia Economic Festival Education and Financial Literacy on Halal Awareness and the Intention to Use Sharia Financial Products in Indonesia Hendratri, Bhaswarendra Guntur; Kurniawan, Kurniawan; Febrina, Ilza; Kaswoto, Junet; Rijadi, Puti Khairani
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2390

This study investigates the effect of Sharia Economic Festival education and financial literacy on halal awareness and the intention to use Sharia financial products in Indonesia. Employing a quantitative research design, data were collected from 135 respondents using a five-point Likert scale questionnaire. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results demonstrate that Sharia Economic Festival education significantly enhances financial literacy and halal awareness. Financial literacy also has a strong positive effect on halal awareness and directly influences the intention to use Sharia financial products. Moreover, halal awareness emerges as the most influential predictor of consumer intention, highlighting the central role of religious and ethical considerations in the adoption of Sharia-compliant financial services. The findings emphasize the importance of educational interventions, financial knowledge, and awareness-building strategies to strengthen the penetration of Sharia financial products in Indonesia. This study contributes to theoretical understanding and provides practical implications for policymakers, financial institutions, and event organizers seeking to increase public engagement with Islamic finance.

Analysis of Accounting Digitalization, Innovation Orientation, and Collaboration with FinTech on the Performance of Culinary MSMEs in Yogyakarta Widiniarsih, Dewi Mariam; Barus, Irwan Irawadi; Siregar, Ali Nurdin; Kaswoto, Junet; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2395

This study examines the effects of accounting digitalization, innovation orientation, and collaboration with FinTech on the performance of culinary MSMEs in Yogyakarta. Using a quantitative approach, data were collected from 155 MSME owners and managers via a structured questionnaire with a five-point Likert scale. Data analysis was conducted using SPSS version 25, employing descriptive statistics, reliability tests, and multiple regression analysis. The results indicate that accounting digitalization, innovation orientation, and FinTech collaboration each positively and significantly influence MSME performance, with innovation orientation showing the strongest effect. The findings suggest that adopting digital accounting systems, fostering innovative practices, and collaborating with FinTech platforms can enhance operational efficiency, financial management, and overall business performance. These results provide both practical guidance for MSME owners and theoretical insights into factors that drive performance in the culinary sector.

The Effect of Hedging Strategies on the Financial Performance of Import-Export Companies in Indonesia Purnamasari, Eva; Pradita, Arisha Putri; Arum, Mega; Kaswoto, Junet; Karim, Abdul
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2400

This study examines the effect of hedging strategies on the financial performance of import–export companies in Indonesia. Due to the high exposure to foreign exchange fluctuations, firms engaged in international trade increasingly adopt hedging mechanisms to stabilize financial outcomes. Using a quantitative approach, data were collected from 115 respondents through a Likert scale–based questionnaire and analyzed using SPSS version 25. Statistical tests including validity, reliability, correlation, and regression analyses were conducted to evaluate the relationship between hedging strategies and financial performance. The results show that hedging strategies have a positive and significant effect on financial performance. The correlation coefficient (r = 0.642) indicates a strong relationship, while the regression analysis reveals that hedging explains 41.2% of the variation in financial performance. Forward contracts, options, swaps, and natural hedging contribute significantly to improving profitability, liquidity, and cash flow stability. The findings highlight the importance of systematic risk management practices in increasing the financial resilience and competitiveness of import–export companies in Indonesia. This study recommends that firms enhance their financial literacy and adopt more structured hedging policies to effectively mitigate currency risks.

The Effect of Sharia Economic Festival Education and Financial Literacy on Halal Awareness and the Intention to Use Sharia Financial Products in Indonesia Hendratri, Bhaswarendra Guntur; Kurniawan, Kurniawan; Febrina, Ilza; Kaswoto, Junet; Rijadi, Puti Khairani
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2390

This study investigates the effect of Sharia Economic Festival education and financial literacy on halal awareness and the intention to use Sharia financial products in Indonesia. Employing a quantitative research design, data were collected from 135 respondents using a five-point Likert scale questionnaire. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results demonstrate that Sharia Economic Festival education significantly enhances financial literacy and halal awareness. Financial literacy also has a strong positive effect on halal awareness and directly influences the intention to use Sharia financial products. Moreover, halal awareness emerges as the most influential predictor of consumer intention, highlighting the central role of religious and ethical considerations in the adoption of Sharia-compliant financial services. The findings emphasize the importance of educational interventions, financial knowledge, and awareness-building strategies to strengthen the penetration of Sharia financial products in Indonesia. This study contributes to theoretical understanding and provides practical implications for policymakers, financial institutions, and event organizers seeking to increase public engagement with Islamic finance.

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