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All Journal Global Review of Islamic Economics and Business Al-Muzara'ah Talaa : Journal of Islamic Finance Proceeding of International Conference Health, Science And Technology (ICOHETECH)
Ali, Nor Aishah Mohd
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Other

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Islamic Corporate Governance, Maqashid Syariah Index, Capital Structure, Firm Size, and Firm Value: An Empirical Analysis Cahya, Bayu Tri; Ulya, Vina Himatul; Ali, Nor Aishah Mohd; Lubis, Irma Suryani; Restuti, Dwi Putri
Talaa : Journal of Islamic Finance Vol. 4 No. 1: June 2024
Publisher : Department of Sharia Financial Management, Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/talaa.v4i1.755

Abstract

This research investigates the relationship between Islamic corporate governance, the Maghasid Syariah Index, and capital structure on firm value with firm size as a moderating variable. This research uses a quantitative approach, namely secondary data from the company's annual report. The sample used in this research was 41 Sharia Commercial Bank companies registered with the OJK during 2019-2022, according to the sample selection criteria using purposive sampling. The analytical methods used are multiple linear regression analysis and moderated regression analysis. The study results show that Islamic corporate governance and capital structure have a positive and significant effect on firm value, while the Maghasıd Syariah Index does not affect firm value. The study results after the moderating variable show that firm size cannot moderate the Islamic Corporate Governance and Maghasıd Syariah Index on Firm value. Meanwhile, firm size can strengthen the relationship between capital structure and firm value.
A Holistic View of Corporate Sustainability: From Disclosure to Governance Development Tri Cahya, Bayu; Fitri Habsari, Rika; Harjito, Yunus; Paramita Sari, Ratih; Ali, Nor Aishah Mohd
Global Review of Islamic Economics and Business Vol. 13 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2025.131-05

Abstract

This study examines the effects of carbon emission disclosure, green accounting, material flow cost accounting, and the presence of women on boards of directors on sustainability development. Sustainability development emphasizes that companies carrying out business do not only focus on economic benefits, but also on benefits for the surrounding environment. This study utilizes secondary data, specifically annual reports and sustainability reports, obtained from the official websites of the relevant companies. The population used consists of companies that received the Asia Sustainability Report Rating award and were listed on the Sharia Securities List during the 2018-2023 period, totaling 66 companies. The sampling technique employs purposive sampling to collect company data that matches the specified criteria. Data analysis employs classical assumption tests and hypothesis testing using multiple regression analysis, aided by the IBM SPSS program. The results showed that carbon emission disclosure and material flow cost accounting had a significant impact on sustainability development. Green accounting and women’s directors are expected to impact sustainable development, but this has not been proven in this study. The lack of effect of green accounting on sustainable development is due to the companies studied not clearly defining the indicators of green accounting in their financial statements. Information related to social and environmental issues has not been fully disclosed. In addition, some of the companies studied tend to appoint few women as directors, which is suspected to be the reason for the unproven influence of women on the board of directors on sustainability development.
GREEN ECONOMY AND INNOVATION: INTEGRATING ENVIRONMENTAL ACCOUNTING WITH TECHNOLOGICAL ADVANCES IN HEALTHCARE AND INDUSTRY Meikhati, Ety; Suhatmi, Erna Chotidjah; Ali, Nor Aishah Mohd
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2025: Proceeding of the 6th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/jdzhwj30

Abstract

The Shift toward a green economy has emerged as a global priority in tackling climate change, resource scarcity, and the growing demand for sustainable development. Alongside this transition, rapid progress in healthcare and industrial technologies offers opportunities to boot efficiency, lower emissions, and generate added value. This study explores how green economy principles, environmental accounting, and technological innovation can be integrated within the healthcare and industrial sectors. A qualitative descriptive approach is applied, utilizing literature reviews and document analysis from scientific articles, sustainability reports, and policy documents published in the past five years. The results suggest that combining environmental accounting with technological innovation enhances the realization of a green economy by improving resource efficiency, increasing transparency in sustainability reporting, and supporting the achievement of the Sustainable Development Goals (SDGs). The findings also emphasize the essential function of environmental accounting in measuring the economic impact of technological innovations, particularly in healthcare and industry, which are among the largest contributors to energy use and carbon emissions.
Mythologies of Usury in Finance: Analyzing Denotation, Connotation, and Cultural Myth using Roland Barthes' Framework Cahya, Bayu Tri; Ali, Nor Aishah Mohd; Restuti, Dwi Putri; Sari, Dian Nilam; Marpaung, Muslim; Ilyas, Rahmat
AL-MUZARA'AH Vol. 14 No. 1 (2026): AL-MUZARA'AH (January 2026)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.14.1.121-133

Abstract

This study explores the reality of usury through a semiotic analysis based on Roland Barthes' postmodern study. The research employs a qualitative approach with a postmodernist perspective and includes in-depth interviews with academics and economic practitioners. The study was conducted both in Java and outside Java, Indonesia, involving seven participants, including practitioners and academics. The analysis reveals that usury, as postulated in Barthes' postmodern framework, can be interpreted through denotation, connotation, and myth. Denotatively, usury is seen as an additional charge on a debt at the time of repayment, exploiting debt transactions, adding monetary charges, and imposing burdensome loans on borrowers. Connotatively, usury is viewed as exploitation of borrowers, services that offer loans with high-interest rates, and unfair interest rates that favor financiers. Mythically, usury is interpreted as a revolving loan, the exchange of goods with varying qualities, pawning, and brokerage in projects. The reality of usury, as hidden behind these interpretations, suggests that usury is a form of injustice, an iceberg phenomenon, a dependency, and involves shirkah (partnership) in usury bondage.
Co-Authors Andriasari, Widi Savitri Atieq, Muhammad Qoes Bayu Tri Cahya Ety Meikhati Fitri Habsari, Rika Irma Suryani Lubis Muslim Marpaung Paramita Sari, Ratih Rahmat Ilyas, Rahmat Restuti, Dwi Putri Sari, Dian Nilam Suhatmi, Erna Chotidjah Sukardi, Agung Slamet Tri Cahya, Bayu Ulya, Vina Himatul Yunus Harjito, Yunus