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All Journal Jurnal Tabarru': Islamic Banking and Finance IIJSE
Bastri, Amelia
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Economics, Econometrics & Finance

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Independent Commissioners Moderating the Impact of Green Investment, Carbon Performance, on Carbon Emission Disclosure Bastri, Amelia; Nursida, Nina
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9912

Abstract

Global Climate Change emerged as a critical issue with extensive ramifications. Indonesia is one of the sixth countries in terms of carbon emissions in the world. Reducing carbon emission is top priority for the Indonesian governance, which is why they’ve passed legislation. But carbon emission disclosure is still not widely used and is often unreliable. The research investigates the association between carbon disclosure, green investment and carbon performance, along with the moderating effect of independent commissioners. This research employs a quantitative methodology utilizing panel data regression on 55 energy sector firms listed on the Indonesia Stock Exchange from 2022 to 2024. The data was analyzed utilizing EViews 13. Green Investment does not significantly impact carbon emission disclosure, whereas carbon performance has significant positives, while independent commissioners do not strengthen the correlation between green investment and disclosure, rather, they enhance the association between carbon performance and carbon emissions disclosure. This discovery highlights the significance of carbon performance and green investment in fostering transparency and the necessity of independent oversight in enhancing disclosure quality
INTERNAL CONTROL, ORGANIZATIONAL COMMITMENT, ORGANIZATIONAL PERFORMANCE: THE ROLE OF ISLAMIC WORK ETHICS Nursida, Nina; Pratami, Yolanda; Bastri, Amelia
Jurnal Tabarru': Islamic Banking and Finance Vol. 9 No. 1 (2026): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2026.vol9(1).28312

Abstract

Penelitian ini bertujuan untuk menganalisis dampak etika kerja Islam dalam hubungan antara pengendalian internal dan komitmen organisasi terhadap kinerja organisasi, dengan fokus pada Organisasi Pengelola Zakat (OPZ) Provinsi Riau. Penelitian ini menggunakan metode kuantitatif dengan analisis statistik deskriptif dan inferensial. Dari total 256 kuesioner yang disebar, sebanyak 139 responden sudah menjawab. Frekuensi dan persentase digunakan untuk mengidentifikasi karakteristik responden, sedangkan analisis data awal uji reliabilitas dan validitas, serta Structural Equation Modeling-Partial Least Square (SEM-PLS) digunakan untuk menjawab pertanyaan penelitian. Ditemukan bahwa pengendalian internal berpengaruh positif terhadap kinerja organisasi, komitmen organisasi tidak berpengaruh signifikan terhadap kinerja organisasi. Islamic Work Ethics memoderasi hubungan komitmen organisasi dan kinerja organisasi, namun memoderasi secara negatif hubungan pengendalian internal dan kinerja organisasi. Variabel Transformational Leadership sebagai variabel kontrol secara langsung berpengaruh positif terhadap kinerja organisasi. Mengintegrasikan konsep-konsep etika kerja Islam ke dalam analisis hubungan antara pengendalian internal, komitmen organisasi, dan kinerja organisasi dapat meningkatkan pemahaman mengenai nilai-nilai Islam dapat mempengaruhi tata kelola organisasi dan kinerja. Selain itu, Penelitian ini secara khusus memfokuskan pada OPZ, yang memiliki karakteristik dan tujuan unik dalam pengelolaan dana zakat yang bersumber dari masyarakat.
Co-Authors Nina Nursida Nursida, Nina Yolanda Pratami, Yolanda