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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Ilmiah Ekonomi Islam Dynamic Management Journal Jurnal Comparative : Ekonomi Dan Bisnis International Journal of Islamic Thought and Humanities The Es Accounting and Finance Jurnal Informatika Ekonomi Bisnis West Science Accounting and Finance West Science Social and Humanities Studies West Science Islamic Studies Mathematics Education Journal
Kaswoto, Junet
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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CORPORATE CHARACTERISTICS AND ISLAMIC SOCIAL REPORTING: AN EMPIRICAL ANALYSIS OF SHARIA-COMPLIANT FIRMS Kaswoto, Junet; Fitriana, Amalia Indah; Apriliyana, Vertian; Haziqi, Muhammad Hassan
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14527

Abstract

This study examines the influence of firm size, profitability, and leverage on Islamic Social Reporting (ISR) disclosure among companies listed on the Jakarta Islamic Index (JII) from 2017 to 2021. As demand for transparency and social accountability grows in Islamic economies, understanding the determinants of ISR disclosure becomes crucial. Using a quantitative approach and panel data regression analysis (EViews 12), the study employs purposive sampling to select 12 firms (60 observations). Findings reveal that firm size has a significant positive effect on ISR disclosure, while profitability and leverage are not significant. However, collectively, these variables significantly influence ISR disclosure. The study contributes to the literature by providing empirical evidence on corporate social reporting in an emerging Islamic capital market. Its novelty lies in focusing on ISR disclosure within the JII context, where research remains limited. Results offer practical insights for regulators and corporate managers aiming to enhance Islamic social accountability through strategic financial and organizational policies.
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

Abstract

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

Abstract

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.
Co-Authors Abin Suarsa Ahmad Zaki Mubarok Apriliyana, Vertian Arumingtyas, Fida Cikita Berlian Hakim Erdawati, Lena Febrina, Ilza Fitriana, Amalia Indah Hamdani Hamdani Haziqi, Muhammad Hassan Hidayat, Aulia Almas Agustin Irmanelly, Irmanelly Juana, Nadya Amalia Judijanto, Loso Mamdukh Budiman Marsiwi, Dwiati Munzir Munzir, Munzir Nekky Rahmiyati Perdita, Liska Ramdani, Safier Rijadi, Puti Khairani Ruci Arizanda Rahayu Sasmita, Djenni Simamora, Mukti Sudarmanto, Eko Sugiman Sunaryo, Dede Sungkowati, Sri Tajudin, Muhammad Fadhil Ahadiat Toto Sugihyanto Waeno, Mahamadaree Wahyono, Zubaidi Warto - Zakaria, Muhammad Firdaus Bin Zubaidi Wahyono