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All Journal Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Manajemen Kesatuan JURNAL ECONOMINA Ulil Albab
Imam Asngari
Universitas Sriwijaya, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Analysis of the Effect of Tax Revenue and Government Expenditure on the Education Sector on the Human Development Index in ASEAN-6 Countries Nova Fatimah; Anna Yulianita; Siti Rohima; Imam Asngari; Abdul Bashir
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.3321

Abstract

This study aims to examine the effect of government expenditure on the health and education sectors on the Human Development Index (HDI) in six major ASEAN countries (Indonesia, Malaysia, Thailand, the Philippines, Singapore, and Vietnam) during the 2012–2021 period. The data were obtained from three primary sources: the Organisation for Economic Co-operation and Development (OECD), the United Nations Development Programme (UNDP), and the World Bank. The study employs multiple linear regression with a panel data approach. Prior to the estimation, a series of classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests were conducted to ensure the validity and reliability of the regression model. The results indicate that government expenditure on the health and education sectors has a positive and statistically significant effect on the HDI of ASEAN-6 countries. These findings underscore the importance of effective budget allocation in the social sector to promote sustainable human development across the ASEAN region and provide strategic policy implications for governments in designing budget allocation policies that prioritize the education sector to improve people's quality of life.
Integrating ESG and Maqashid Syariah for Sustainable Islamic Finance in Indonesia Delta Khairunnisa; Suhel; Imam Asngari
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4025

Abstract

The global financial sector has shifted toward sustainability, emphasizing environmental, social, and governance principles alongside ethical frameworks like Islamic law objectives. This study explores the integration of environmental, social, and governance principles with Islamic law objectives to develop sustainable Islamic financial investment strategies in Indonesia. As the world’s largest Muslim-majority country, Indonesia offers significant potential for aligning these principles with its growing Islamic finance market. The research employs a qualitative approach, utilizing a systematic literature review and thematic content analysis to examine relevant academic articles, institutional reports, and policy documents. Findings reveal a strong conceptual alignment between environmental, social, and governance principles and Islamic law objectives, particularly in environmental preservation, social justice, and ethical governance. Practical applications include Green Sukuk, with Indonesia issuing over six billion dollars since 2018, and waqf sukuk, supporting social welfare projects. However, challenges such as low awareness and regulatory gaps hinder broader adoption. This study proposes a conceptual framework to integrate these principles, enhancing Indonesia’s position as a global leader in sustainable Islamic finance. This study recommends collaboration among regulators, industry players, and academics to develop standardized guidelines, fostering a financial ecosystem that balances profitability, ethical values, and sustainability.
THE MODERATING ROLE OF BOARD GENDER DIVERSITY ON THE RELATIONSHIP OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE, CAPITAL INTENSITY TO TAX AVOIDANCE Mukhtaruddin Mukhtaruddin; Luk Luk Fuadah; Imam Asngari; Agil Novriansa; Umi Kalsum; Hani Siahaan
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.35419

Abstract

This research explores corporate tax avoidance (TA) by assessing the roles of capital intensity (CI) and environmental, social, and governance (ESG) performance, while also considering board gender diversity (BGD) as a moderating factor within non-financial firms in ASEAN. The study is based on panel data from 185 companies observed over a five-year timeframe. The empirical evidence demonstrates that ESG engagement is significantly associated with variations in tax avoidance behavior, indicating that firms with stronger ESG commitments tend to adopt distinct tax strategies. Capital intensity is also identified as a key determinant, showing a stable and statistically significant relationship across all estimation models. To enhance analytical rigor, firm-level characteristics such as profitability (ROA), leverage (DER), and company size (FS) are included as control variables. Moreover, the findings reveal that board gender diversity strengthens the interaction between capital intensity and tax avoidance, highlighting the importance of governance structure in shaping corporate tax decisions. The study further observes a notable rise in tax avoidance activities among ASEAN firms during the COVID-19 period, both in immediate and extended horizons. These results underline the urgency for regulators to implement more robust ESG disclosure standards to improve transparency and ensure more effective tax supervision.
Keseimbangan Multimarket Harga Pangan Perdesaan, Pendapatan Regional, dan Kemiskinan: Bukti dari Provinsi-Provinsi Indonesia, 2015–2024 Ratih Hetty Wardhani; Anna Yulianita; Imam Asngari
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 10: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i10.18515

Abstract

Penelitian ini mengkaji keterkaitan kesetimbangan multimarket antara harga pangan perdesaan, pendapatan regional (PDRB), dan kemiskinan di 32 provinsi Indonesia selama periode 2015–2024. Dengan kerangka kesetimbangan parsial multimarket, penelitian ini memodelkan bagaimana perubahan harga komoditas pangan utama di perdesaan, seperti beras dan minyak goreng, berinteraksi dengan pertumbuhan PDRB dan dinamika kemiskinan melalui saluran pendapatan dan konsumsi. Data panel tahunan bersumber dari Badan Pusat Statistik. Estimasi menggunakan regresi panel efek tetap dengan pembobotan cross-section. Hasil menunjukkan kenaikan harga pangan perdesaan berasosiasi dengan penurunan kemiskinan, mengindikasikan dominannya efek pendapatan dari produksi pertanian. IPM berpengaruh negatif signifikan terhadap kemiskinan. Temuan ini menyiratkan kebijakan stabilisasi harga harus dirancang dengan hati-hati dan dikombinasikan dengan investasi human capital.
Co-Authors Abdul Bashir Agil Novriansa Anna Yulianita Delta Khairunnisa Hani Siahaan Luk Luk Fuadah Mukhtaruddin Mukhtaruddin Nova Fatimah Ratih Hetty Wardhani Siti Rohima Suhel Umi Kalsum