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SMART Insight - Shariah Economic Applied Research and Training (SMART) Indonesia Office: Kolaborato Bogor Baru No.A. 4, Tegallega Bogor Tengah, Bogor City, West Java - Indonesia 16129
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INDONESIA
Accounting and Sustainability
Published by Smart Insights
ISSN : -     EISSN : 30308461     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Accounting and Sustainability (AS) is a scientific publication published by SMART Insight which is under the research institute SMART Indonesia. Sharia Economic Applied Research and Training (SMART) is a research institution in Indonesia that focuses on research on Islamic economics and finance. Accounting and Sustainability Journal published two (2) times in 1 year with the scope on accounting, auditing, tax, and their relation to the sustainability issue.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 22 Documents
 1   2   3 
Bank Credit and Economic Growth: Evidence from OIC Countries Rusydiana, Aam Slamet; Ikhwan, Ihsanul
Accounting and Sustainability Vol. 2 No. 2 (2023): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i2.341

Abstract

This study aims to explore the impact of bank credit along with three other independent variables, namely population, employment, and inflation, on economic growth in 55 Organization of Islamic Cooperation (OIC) member countries. The data used is annual panel data from 2010 to 2021, obtained from SESRIC OIC. The analysis method applied in this study is static panel data regression. The results show that each independent variable, such as population, employment, inflation, and total bank credit, has a significant effect both simultaneously and partially on the economic growth variable (GDP). Bank credit facilitates the efficient allocation of resources from savers to borrowers who have productive investment opportunities, thereby promoting economic growth. Second, banks act as an important channel in the transmission of monetary policy by providing financial intermediation, receiving and utilizing large amounts of public funds, and creating money supply. Third, bank credit expansion is associated with higher economic growth across industries, encouraging tangible investment but not intangible investment in more debt-dependent industries.
The Effect of Implementing Good Corporate Governance (GCG) on the Financial Performance of Islamic Banks in Indonesia Khairiah, Nadyatul; Inayah, Nailul
Accounting and Sustainability Vol. 2 No. 2 (2023): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i2.344

Abstract

The implementation of Good Corporate Governance (GCG) in Indonesia's Islamic banking sector is an important step to ensure transparency, accountability and fairness in the operations of financial institutions. As an integral part of the financial system, Islamic Banks not only provide services in accordance with Islamic economic principles but are also expected to implement good corporate practices to maintain the sustainability and reliability of the financial system.Corporate governance in the banking sector gained attention after the 1997 financial crisis, with the establishment of the National Committee on Governance Policy (KNKG) in 1999. Analysis of previous research results shows variations in the effect of GCG implementation on the financial performance of Islamic banks. Some studies found a significant positive impact, while others showed negative or insignificant results. Variations in results are also seen in performance indicators such as CAR, NPF, ROA, and ROE, reflecting the complexity of the relationship between GCG and aspects of financial performance. Therefore, deeper contextual understanding and improved effectiveness of GCG implementation are needed to understand and maximize its impact amidst increasingly complex financial market dynamics.
Research Trend on Social Banking Puspita, Amelia Tri; Marlina, Lina
Accounting and Sustainability Vol. 2 No. 2 (2023): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i2.349

Abstract

The implementation of corporate social responsibility is not only for industrial companies that produce negative impacts on the environment and society, but also other sectors such as: services, insurance, communications, bank and non-bank financial institutions. Banks and other financial service providers play an important role as they are not only recipients but also providers of socially responsible investments. Banks can benefit by applying various basic ideas related to CSR to their policies related to human resources and community involvement. This study aims to determine the development map and trends of Social Banking published by reputable journals in the field of Economics and finance. The data analyzed were more than 1744 publications of Scopus indexed research publications. The export data was then processed and analyzed using the R Biblioshiny application program to determine the bibliometric map of the development of the role of Social Banking. The results showed that the number of publications on the development of the role of economic and financial research continues to increase.
Problems in The Implementation of Sharia Audit in Indonesia: A Systematic Literature Review using PRISMA Al Rieza, Irfaul Risqoh; Taqiyya, Arinan Hananan
Accounting and Sustainability Vol. 2 No. 2 (2023): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i2.371

Abstract

This research aims to find out the problems encountered in the practice of sharia auditing to be recommended to stakeholders in order to get solutions and find solutions. The method used is qualitative with a literature study approach. Data analysis tools with PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) technique. This research uses secondary data taken from the Publish or Perish software on the Google Scholar database. The results showed that there were 41 papers that became the population, then filtered and produced 17 final articles which became the main data source in the study. Of the 17 articles processed, all of them are problems encountered by Islamic audit practitioners encountered in the field.  It was found that there are five basic problems in Islamic auditing that can be a reference for the relevant stakeholders to solve in order to improve the performance of Islamic auditing. The five problems are (1) Sharia audit regulations that have not been accommodated nationally, (2) Availability and competence of Human Resources as sharia auditors that are not optimal, (3) Management of the sharia audit process that is not effective and efficient, and (4) The practice of the sharia audit process still focuses on operational audits rather than audits of sharia aspects, (5) Unclear scope of sharia audits.
Microprudential Indicators of Financial System Stability: An AHP Approach Rani, Lina Nugraha; Rusydiana, Aam Slamet; Hasib, Fatin Fadhilah
Accounting and Sustainability Vol. 2 No. 2 (2023): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i2.386

Abstract

In general there are two indicators of financial system stability, namely microprudential and macroprudential. Among macroprudential indicators are economic growth, balance of payments, inflation rate, interest and exchange rates, crisis contagion effect, and many others. Different from the previous researches concerning financial system stability measurement, this research will use the financial and banking practitioners' perspective regarding the leading indicator in measuring financial system stability so that we can presumably determine the real leading financial stability indicator for the current situation using Analytic Hierarchy Process (AHP) method. This study will look at the indicator of financial system stability from a microprudential perspective in Indonesia. The results show that based on the results of interviews with experts/banking practitioners, the 3 (three) most important aspects are Capital & Asset (0.187), Profitability (0.186) and Asset Quality (0.177). Important indicators of financial system stability from the next microprudential aspect are Liquidity (0.176), Market-based Indicators (0.139) and finally Risk Sensitivity (0.136). The Macroprudential Policy and microprudentials issued by Bank Indonesia as the central bank that has full authority, play an important role in maintaining Financial System Stability (SSK) in Indonesia.
Estimating Greenhouse Gas Emissions from Household Activities: A Case in Bogor Indonesia Al Zahroh, Dina Naba; Hidayat, Aceng; Irfany, Mohammad Iqbal
Accounting and Sustainability Vol. 3 No. 1 (2024): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v3i1.416

Abstract

Climate change is a result of global warming. Global warming is caused by an increase in the concentration of greenhouse gases (GHGs) in the atmosphere. One of the largest GHG-contributing sectors is the energy sector, which includes households with various activities. Household activities include using LPG, electricity, gasoline, waste generation, and farming and livestock activities to meet the household's needs. The level of GHG emissions produced in households is influenced by income, years of study, and knowledge of emissions. The objectives of this study are to estimate the amount of GHG emissions generated from household activities, analyze the factors that influence GHG emissions, and estimate the value of the carbon economy. The analytical methods used are quantitative descriptive analysis, IPCC (2006) method, multiple linear regression, and economic value analysis. The results showed that: (1) CO2-eq emissions generated in Sinarsari Village for 100 respondents amounted to 32,011.68 kg CO2-eq/month, and the amount of GHG emissions in one village scope amounted to 853,431.36 kg CO2-eq/month. (2) Income, length of study, and emission knowledge dummy influence GHG emissions. 3) Carbon economic value based on carbon pricing is Rp287,415,199.70/month.
The Effect of Audit Fees and Auditor Professionalism on Audit Quality with Remote Auditing as A Mediating Variable (Empirical Study of Auditors in the Province of Banten 2022-2023) Afda, Syifa Nurul; Muhamad, Taqi; Denny, Susanto
Accounting and Sustainability Vol. 3 No. 1 (2024): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v3i1.493

Abstract

The study aims to determine the effect audit fees and auditor professionalism on audit quality with remote auditing as a mediating variable. This research method uses quantitative methods. This research uses primary data by collecting data using a questionnaire. The sample of this research are auditors who work in Public Accounting Firms Banten Province. The sample technique used in this research is Purposive Sampling method with a total sample of 50 research data. The data analysis technique for this study used multiple regression analysis with Statistical Package For the Social Sciences Software (SPSS v27) and Path Analysis with the help of an online Spbel Calculator. The result of this study prove that audit fees have a significant positive effect on audit quality, auditor professionalism has a positive effect on audit quality, remote audits have a negative effect on audit quality, audit fees have a positive effect on remote audits, and auditor professionalism has a positive effect on remote audits. Behind that, remote audits are not able to act as a mediator on the effect of audit fees on audit quality. But, remote audits is able to act as a mediator on the effect of auditor professionalism on audit quality.
Audit Fee as Mediation Effect of Company Size, Complexity of the Company and Independent Commissioners on Audit Quality Diffa, Diffa Ayomi Mayapa; Taqi, Muhamad
Accounting and Sustainability Vol. 3 No. 1 (2024): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v3i1.512

Abstract

The purpose of this research is to determine audit quality. There are three independent variables, namely company size, company complexity and also independent commissioners; the dependent variable is audit quality and the mediator variable is audit fees. This research is quantitative. This research uses secondary data in the form of financial reports and annual reports on the Indonesia Stock Exchange (BEI). The main population of this research is financial sector companies listed on the Indonesia Stock Exchange from 2018 to 2023. The purposive sampling method was used to form the research sample. For six consecutive years, 174 companies from the financial and banking sector were included in the sample. Data was processed with SPSS v25. Logistic regression and path analysis and using the Sobel online calculator. The results of this research indicate that company size and complexity do not affect audit quality, independent commissioners influence audit quality in a negative way; company size and company complexity influence in a positive way; and audit fees do not affect audit quality.
Research Path on Climate Change Accounting Uula, Mimma Maripatul
Accounting and Sustainability Vol. 3 No. 1 (2024): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v3i1.607

Abstract

This study aims to see the development of research on the topic of "Climate Change Accounting" and research plans that can be carried out based on journals published on the theme. This research uses a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Climate Change Accounting" which comes from the database Dimension with a total of 181 journal articles. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of "research development Climate Change Accounting" in the world. The results of the study found that there are 4 clusters with the most used words are impact, distribution, species, area, mission, accounting, condition, factor, ecosystem, and temperature. Then, the research path topics related to Climate Change Accounting are Carbon Accounting and Financial Reporting, Natural Resource Accounting and Climate Change, Future Climate Scenarios in Accounting, and Exposure to Climate Risks Accounting.
Green Intellectual Capital and Financial Performance: The Role of Sustainable Growth Rate Hulaemah, Eem Hulaemah; Windu Mulyasari
Accounting and Sustainability Vol. 3 No. 2 (2024): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v3i2.605

Abstract

This study aims to analyze the effect of Green Intellectual Capital on financial performance with Sustainable Growth Rate as an intervening in variable energy sector companies listed on the Exchange for the Indonesia Stock period 2021-2023. Using a quantitative approach, this study applies a panel data and the Sobel test regression model to test the causal relationship between variables. The results showed that Green Structural Capital has a has a positive and significant effect on financial performance, while Green Human Capital negative effect on financial performance. Green Relational Capital does not show a significant effect. Sustainable Growth Rate proved to have a positive influence on financial performance, but did not mediate the relationship between Green Intellectual Capital and financial performance. These findings indicate that although the concept of Green Intellectual Capital is an important strategy in the context of sustainability, its implementation does not always have a direct impact on financial performance. Therefore, a more comprehensive strategy is needed to optimize the role of Green Intellectual Capital in supporting sustainable growth.

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