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The Influence of The Global Reporting Initiative, Sustainability Accounting Standard Board and Carbon Emission Disclosure on the Sustainable Development Goals in Southeast Asia in the Islamic Perspective in 2021 And 2022 Wiraputra, Jhody; Supaijo, Supaijo; Sisdianto, Ersi
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

Abstract

This study aims to analyze the effect of the Global Reporting Initiative, Sustainability Accounting Standard Board and Carbon Emission disclose simultaneously on Sustainable Development Goals in sustainable reporting of Southeast Asian countries, as well as Islamic views on Sustainable Development Goals. Using panel data with 5 countries in Southeast Asia or ASEAN members included in the Sustainability Count of PricewaterhouseCoopers (PwC) both GRI, SASB and CDP for the period of 2021 and 2022 the analysis tools used in this study are multiple linear regression with variables Global Reporting Initiative, Sustainability Accounting Standards and Carbon Emissions Disclosure as independent variables, while Sustainable Development Goals as dependent variables. The results of this study provide insight into the factors that affect the achievement of Sustainable Development Goals
DETERMINAN KEUANGAN BERKELANJUTAN BANK UMUM SYARIAH DI INDONESIA: PENDEKATAN KUANTITATIF ATAS PENGARUH GREEN FINANCE, RETURN ON ASSETS, LEVERAGE, DAN UKURAN PERUSAHAAN Ridwansyah, Ridwansyah; Wiraputra, Jhody; Ali, Karnila
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 8, No 2 (2025): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v8i2.2788

Abstract

Penelitian ini bertujuan untuk mengeksplorasi secara mendalam bagaimana green finance, tingkat profitabilitas yang diukur melalui return on assets (ROA), rasio leverage, serta ukuran perusahaan memengaruhi kinerja keuangan berkelanjutan pada bank umum syariah di Indonesia selama kurun waktu 2019 hingga 2023. Pemilihan sampel dilakukan menggunakan metode purposive sampling, sehingga teridentifikasi sebanyak 8 bank syariah yang memenuhi kriteria seleksi penelitian. Proses analisis data dilakukan melalui pendekatan regresi linier berganda berbasis data panel dengan memanfaatkan perangkat lunak EViews 10.0. Berdasarkan hasil analisis signifikansi parsial (uji t), ditemukan bahwa green finance tidak memiliki dampak signifikan terhadap keberlanjutan kinerja keuangan. Sebaliknya, return on assets, leverage, dan ukuran perusahaan terbukti secara statistik memberikan pengaruh signifikan terhadap aspek keberlanjutan keuangan. Selanjutnya, hasil uji simultan (uji F) menunjukkan bahwa keempat variabel independen yang diteliti secara kolektif memberikan kontribusi yang signifikan terhadap peningkatan kinerja keuangan berkelanjutan pada bank syariah. Hasil temuan ini menghadirkan implikasi penting bagi industri perbankan syariah dalam mengembangkan strategi keuangan yang mengintegrasikan prinsip keberlanjutan, serta memberikan perspektif bernilai bagi para investor dalam menilai kinerja lembaga keuangan berbasis syariah dari dimensi keberlanjutan jangka panjang.
Kaidah Sadd Al-Dzari’ah dan Fathu Al-Dzari’ah sebagai Dasar Larangan Penjaminan Modal dalam Akad Mudhârabah Wiraputra, Jhody; Bahrudin, Moh.; Hilal, Syamsul
Jurnal Hukum Ekonomi Syariah Vol 4 No 2 (2025): Jurnal Hukum Ekonomi Syariah
Publisher : STAI Al Musaddadiyah Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37968/jhesy.v4i2.1728

Abstract

This study critically and comparatively analyzes the justification for the prohibition and exception of capital guarantees in the Mudhârabah contract—an essential profit-sharing instrument in Islamic economics that functions as a contract of trust (akad amanah). Fundamentally, Mudhârabah requires the capital owner (shahibul māl) to bear the full risk of business loss. The absolute prohibition of capital guarantees by the manager (mudhārib) is strictly emphasized through the legal maxim Sadd al-Dzarī‘ah, as an implicit guarantee clause alters the essence of the profit-sharing partnership into an interest-bearing loan, which constitutes riba. However, in the context of contemporary Islamic finance, the need for asset protection as part of Maqāṣid al-Sharī‘ah allows for limited exceptions based on the principle of Fath al-Dzari‘ah, which permits liability for compensation only in cases of gross negligence or misconduct. The findings reveal that the principles of Sadd and Fath al-Dzari‘ah operate harmoniously as complementary mechanisms—the former preserving the integrity of the contract from usurious practices, and the latter ensuring institutional efficiency and sustainability by mitigating ethical risks—thereby enabling Mudhârabah to function fairly and securely in the modern market. Keywords: Fath al-Dzari‘ah, Mudharabah, Sadd al-Dzari‘ah