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All Journal At-Tawassuth: Jurnal Ekonomi Islam PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Agus Kurniawan
Universitas Islam Negeri Raden Intan Lampung
Economics, Econometrics & Finance Education

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Zakat Disclosure, Islamic CSR, dan ESG: Determinan Non-Keuangan terhadap Keputusan Investasi pada Sektor Perbankan Syariah Aulia Liosty Mayesta; Agus Kurniawan; Dimas Pratomo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1248

Abstract

Penelitian ini bertujuan menganalisis pengaruh Zakat Disclosure, Islamic Corporate Social Responsibility (Islamic CSR), dan Environmental, Social, and Governance (ESG) Score terhadap Keputusan Investasi pada Bank Umum Syariah di Indonesia periode 2021–2024. Latar belakang penelitian ini didasarkan pada meningkatnya keinginan akan transparansi syariah dan keinginan, namun masih terbatas pada bukti empiris mengenai pengaruhnya terhadap keputusan investasi. Penelitian ini menggunakan data panel 32 observasi dari delapan BUS dan dianalisis menggunakan Fixed Effect Model (FEM) berdasarkan hasil Uji Chow dan Uji Hausman. Hasil penelitian menunjukkan bahwa Zakat Disclosure dan Islamic CSR berpengaruh negatif signifikan terhadap keputusan investasi, sedangkan ESG Score tidak berpengaruh signifikan. Secara simultan, variabel ketiga berpengaruh signifikan terhadap keputusan investasi. Temuan ini menunjukkan bahwa investor BUS masih lebih mempertimbangkan faktor finansial dibandingkan dengan cakupan non-keuangan. Penelitian ini menekankan pentingnya peningkatan kualitas syariah dan keinginan serta edukasi bagi investor.
Pengaruh Investasi, Tenaga Kerja dan Pendidikan Terhadap Pertumbuhan Ekonomi Dalam Perspektif Ekonomi Islam Nisya Fauzi; Wahyu Iryana; Agus Kurniawan
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. XI | No. 1 | 2026
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v0i1.28851

Abstract

Regional economic growth is influenced not only by output expansion but also by the effective utilization of production factors. Bandar Lampung City, as the economic center of Lampung Province, has experienced fluctuating growth, requiring an analysis of its determinants. This study examines the effects of investment, labor, and education on economic growth from an Islamic economics perspective during 2012–2024. A quantitative associative approach was applied using secondary time-series data from the Central Bureau of Statistics (BPS). The data were analyzed using multiple linear regression with the Ordinary Least Square (OLS) method after classical assumption tests. The results show that labor has a negative and significant effect, while investment and education have positive but insignificant effects. Simultaneously, all variables significantly influence economic growth. These findings emphasize the importance of the quality and effectiveness of production factors in promoting equitable regional economic growth.
Co-Authors Aulia Liosty Mayesta Dimas Pratomo Nisya Fauzi Wahyu Iryana