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All Journal Jurnal Buana Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa Bima Journal : Business, Management and Accounting Journal Jurnal Abdimas Dedikasi Kesatuan Jurnal Iman dan Spiritualitas Journal Of Human And Education (JAHE) Jurnal Publikasi Ilmu Manajemen Innovative: Journal Of Social Science Research Equivalent : Journal of Economic, Accounting and Management Journal of Accounting Inaba Epaper Bisnis: International Journal Entrepreneurship and Management Journal Economic Business Innovation Pajak dan Manajemen Keuangan Green Economics: International Journal of Islamic and Economic Education Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Liya Setiawati
Sekolah Tinggi Ilmu Ekonomi Gema Widya Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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The Impact Of Tax Avoidance On Firm Value Achmad Subagdja; Muhammad Syahrudin; Liya Setiawati
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.362

Abstract

Taxes are crucial because the government uses them to fund public welfare and development. Tax revenue in 2022 demonstrates an equally dispersed economic recovery in Indonesia across a number of industries. However, due to a number of factors, including instances of tax avoidance and corporate practices that exploit technicalities in tax laws, Indonesia's tax collection has fallen short of its proper amount. This study sought to ascertain how tax evasion affected the company value of coal mining businesses that were listed between 2018 and 2021 on the Indonesia Stock Exchange. Panel data regression analysis techniques are employed in the data analysis method using the Eviews version 12 software. Choosing model estimates the Chow test, Hausman test, Langrange multiplier test, normality test, panel data regression test, and hypothesis testing is how data testing is done. The analysis concluded that there is no relationship between tax avoidance and corporate value.
From Halal Compliance to Global Competitiveness: An Integrative Literature Review and Strategic Framework Liya Setiawati
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 3 No. 2 (2026): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v3i2.749

Abstract

The global halal economy has evolved far beyond its traditional role as a religious and regulatory concern, becoming an increasingly important source of competitive advantage in international markets. Although halal certification enhances legitimacy and consumer trust, it does not necessarily enable firms to achieve sustainable global competitiveness. This review examines how halal businesses can move beyond compliance by developing strategic capabilities and leveraging ecosystem resources to strengthen their competitive position. To synthesize the previous studies on halal certification, institutional theory, strategic management, resource-based perspectives, supply chain management, business ecosystems and internationalization, an integrative literature review was undertaken. The review shows that global competitiveness is not only achieved by certification, but a dynamic process where halal-related resources are transformed into organizational capabilities and strengthened with supply chain integration, ecosystem collaboration and international market development. From this synthesis, a conceptual framework is proposed which integrates the Institutional Theory, the Resource-based view, the Dynamic capabilities theory, the business ecosystem perspective and the internationalization theory into a coherent explanation of the strategic transformation from halal compliance to global competitiveness. The framework highlights that certification is a source of legitimacy, but long-term competitiveness depends on the firms’ ability to develop, modify and deploy strategic capabilities across interconnected business ecosystems and international markets. This study adds to the current halal business literature by providing this integrative perspective and provides the basis for future empirical research in halal competitiveness.
Green Sukuk and Sustainable Development: A Systematic Literature Review through the Lens of Maqashid Shariah Liya Setiawati; A. Harits Nu'man; Neneng Nurhasanah; Tasya Aspiranti
Jurnal Publikasi Ilmu Manajemen Vol. 5 No. 3 (2026): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v5i3.6858

Abstract

Green sukuk serves as an Islamic finance tool that offers support in funding projects that address climate concerns. Although there is much interest in this field, there is a lack of consolidation of the literature on Islamic finance, sustainable finance, and environmental sustainability with specific focus on Maqasid Shariah. This study seeks to advance green sukuk literature in a systematic way by identifying main themes, analyzing the theory, and outlining prospects for future inquiries with the aid of Maqasid Shariah. For systematic literature review (SLR) methodology with the aid of the PRISMA 2020 framework, the data was collected from Scopus and analyzed with the aid of the Watase UAKE software. Of 75 records, the literature review resulted in 20 articles published in the 2020 - 2026. The results show that there has been an increase in green sukuk literature and that the main country of interest is Malaysia and that one of the main theories is the Ecologies of Finance Theory. Other than financial performance, there is a dearth of literature on green sukuk market integration and the effects of green sukuk on risk, return, and investor behavioral issues. The review has noted a substantial gap in the mediation and moderation of behavioral and institutional elements. This study has outlined the necessity of moving away from a finance-centered approach and toward the Maqasid Shariah approach by assessing green sukuk in the context of environmental sustainability, social development, and the economic resilience of sustainable development.
Co-Authors A. Harits Nu'man Achmad Subagdja Edwin Karim Erna Herlinawati Hery Widijanto Imbrani, Hari Laras Angelia Nirwana Sari Linda Novianti Muhammad Syahrudin Muhardi Muhardi Muhardi Muhardi Neneng Hasanah Nisa Raudatul Janah Nurrohmat, Asep Gema Rahmadika, Sarah Somantri, Asep Sri Haryati Surachman Surjaatmadja Syam Gunawan Tasya Aspiranti Wijaya, Dina Yulia Wiwit Pawitri Yuliani Istiqomah