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This Author published in this journals
All Journal Journal of Islamic Accounting and Finance Research International Journal of Islamic Business Management
Narong Hassanee
Unknown Affiliation
Religion Economics, Econometrics & Finance

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Corporate governance and Islamic social reporting disclosure: evidence from Islamic bank in ASEAN Anggita Renata Sari; Misnen Ardiansyah; Narong Hassanee
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25891

Abstract

Purpose - This study aims to analyze the effect of CEO power, independent board of commissioners, capital structure, and firm size on Islamic social reporting disclosure, as well as to explore the role of profitability as a moderating variable. Method - Using the random effect model and data analysis with EViews 12, the research sample includes Islamic banks in Malaysia, Indonesia, and Brunei Darussalam during the period from 2018 to 2023, with a population of 20. Result - CEO power has no significant effect on isr disclosure, while the independent board of commissioners and firm size have a significant positive effect. Capital structure shows a positive but insignificant effect, with profitability moderating the relationship between capital structure and firm size on isr disclosure. Implication - Good corporate governance and management commitment are essential for enhancing ISR disclosure, which is key to maintaining the reputation and transparency of Islamic banks in ASEAN. Originality - This study is the first to examine Islamic social reporting disclosure by integrating corporate governance factors and profitability across three ASEAN countries.
GENDER-BASED TAX COMPLIANCE IN THE DIGITAL ECOSYSTEM Alistraja Dison Silalahi; Cita Ayni Putri Silalahi; Rukmini; Mohd. Idris Dalimunthe; M. Bayu Trianto; Narong Hassanee
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): March
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to find and analyze the influence of service quality and attitudes experienced by MSME taxpayers on tax compliance decision-making behavior, with intention as a mediator and tax literacy as a moderating variable. This study provides a detailed analysis of the problem studied and validation of the analysis of decision-making to comply with tax obligations, based on a survey of 216 MSMEs in North Sumatra. This study is a quantitative study with a causal nature. The data analysis technique uses statistical analysis based on partial least squares (PLS). The results of the study found that service quality, attitude, and financial literacy influence taxpayer intention and compliance; Intention influences tax compliance; Intention mediates the relationship between service quality, taxpayer attitude, and tax literacy on tax compliance; Tax literacy is unable to moderate the relationship between service quality, taxpayer attitude, and taxpayer intention.
Co-Authors Alistraja Dison Silalahi Anggita Renata Sari Cita Ayni Putri Silalahi M. Bayu Trianto Misnen Ardiansyah Mohd. Idris Dalimunthe Rukmini