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Aam Slamet Rusydiana
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Business and Sustainability
Published by Smart Insights
ISSN : -     EISSN : 3031061X     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Business and Sustainability (BS) 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. Business and Sustainability published two (2) times in 1 year.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 17 Documents
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Sovereign Wealth Fund: A Bibliometric Review Mujahidah , Anisa Syahidah
Business and Sustainability Vol. 2 No. 2 (2023): Business and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/bs.v2i2.366

Abstract

This bibliometric study maps out research related to the development of Sovereign Wealth Fund research trends published by leading journals from 2007 to 2022 that have been indexed by Scopus. The analysis is focused on keyword trends, authors and institutions. The data analyzed were 734 research publications. The search term was 'Sovereign Wealth Fund'. Descriptive statistical methods were used, and bibliometric analysis was performed using the VOSViewer application to determine the bibliometric map. The number of articles discussing the theme of the Sovereign Wealth Fund shows an increasing trend from year to year. The most popular keyword used is Sovereign Wealth Fund. The most prolific writer was Dixon A.D. Meanwhile, the country with the most popular authors and the most is the United States. The research provides information for researchers who focus on research in the Sovereign Wealth Fund field. In the end, this theme has the potential to continue to be developed.
Modeling Integrated Waqf-Sukuk for Climate Action (SDG13) Rusydiana, Aam Slamet; Sukmana, Raditya; Laila, Nisful; Bayram, Kamola
Business and Sustainability Vol. 2 No. 2 (2023): Business and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/bs.v2i2.367

Abstract

The discussion on tackling climate change is summarized in the thirteenth SDGs goal. On the other hand, waqf is an instrument of Islamic social funds that has a sustainable nature and has the relevance of waqf to the SDGs, so it has the potential to be developed in its role in fighting climate change and its impacts. This study seeks to see the waqf model that is relevant to the goals of the SDGs by determining the priority of the waqf model that can be applied in Indonesia which is in line with the objectives of SDGs 13 using ANP method. The results of the study indicate that the Waqf & Sukuk model is the right model to support the achievement of the thirteenth goal of the SDGs, namely climate change management. This study also proposes a WOFI (Waqf Owned Financial Intermediary) model framework that is suitable for this purpose.
Developing Sukuk for Research and Innovation Project Asokawati, Adita Dyah; Sadariyah, Ayu Solihah; Nurfalah, Irfan
Business and Sustainability Vol. 2 No. 2 (2023): Business and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/bs.v2i2.376

Abstract

The growth of creative economics in Indonesia, especially in research and innovation development, has a potential appointment for improving the growth of Indonesia's economy. Most developing countries including Indonesia have a fundamental problem, namely the lack of availability of state funds and investment for infrastructure development. One form of implementation of limiting the lack of development funds of a country is to use the concept of PPP (Public-Private Partnership). Basically, the concept of PPP is not much different from the concept of sukuk in the Islamic capital market. This research tries to know how the concept of mudaraba sukuk and istisna sukuk can urge the growth of research and development sector. As we know sukuk development has grown rapidly in the world, that becomes sukuk as capital base for financing the project. Therefore, for improving this research and development sector, the writer innovates and creates skim of capital for improving research and development sector in Indonesia.
Sentiment Analysis of Peer-to-Peer (P2P) Lending: A Study of Scientific Publications Maulida, Syahdatul; Surbakti, Handika
Business and Sustainability Vol. 2 No. 2 (2023): Business and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/bs.v2i2.379

Abstract

The data used in this study includes 200 scientific publications collected during the period 2009 to 2023. The analysis process was carried out by utilizing SentiStrength software, and the results showed that neutral sentiment dominated with a percentage of 38%, followed by negative sentiment of 32%, and positive sentiment of 30%. In more detail, sentiment analysis on scientific publication data fluctuates every year. 2021 recorded the highest number of sentiments, namely 43 sentiments, with the dominance of neutral sentiments as many as 16 sentiments. These findings reflect the dynamics and complexity of views related to peer-to-peer lending in the academic literature. This research contributes to the understanding of how peer-to-peer lending is viewed from the perspective of published literature, by identifying changes in sentiment over time. The implications of these findings can serve as a foundation for further research, as well as provide insights to stakeholders regarding trends and changes in perceptions towards peer-to-peer lending in scholarly publications.
Covid-19 Pandemic and Exit Policy Strategy: A Cluster Analysis using R As-Salafiyah, Aisyah; Riani, Ririn; Soeparno, Wahyu Sugeng Imam
Business and Sustainability Vol. 2 No. 2 (2023): Business and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/bs.v2i2.394

Abstract

This bibliometric research investigates trends from various studies on exit policy strategies through economic policies in multiple countries during the COVID-19 pandemic in the scientific literature published by the Scopus-indexed journal. The data analyzed were 740 research publications discussing exit policy during the COVID-19 period. The search determined research datasets in the publishing range from 2019 to 2021. The data is then analyzed using the R application program to determine the bibliometric mapping of exit policy research developments during the COVID-19 pandemic. The results show that in the visualization of the mapping of research developments on this theme, the keywords that appear the most are Fiscal Policy, Macroeconomics, Monetary Policy, Economic Recovery and Gross Domestic Product. Based on the cluster analysis, it can be concluded that there are at least four research lines, namely: (1) exit policy on fiscal; (2) exit policy and public health; (3) exit policy on monetary policy; and (4) exit policy and SMEs. This study also provides information about exit policies on economic policies implemented in various countries in the face of the COVID-19 pandemic.
Household Activities and Greenhouse Gas Emissions Value: Lessons from a Neglasari Household Survey Afiana, Riyyun; Hidayat, Aceng; Irfany, Mohammad Iqbal; Haq, Daffa Aqomal
Business and Sustainability Vol. 3 No. 1 (2024): Business and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/bs.v3i1.418

Abstract

The escalating threat of global warming stems from greenhouse gas emissions resulting from various household activities, profoundly impacting climate change. This study delves into Neglasari Village, Bogor Regency, scrutinizing emissions' correlation with household consumption. Predominantly focusing on carbon dioxide, methane, and nitrous oxide, emissions arise from electricity, cooking and oil fuel usage, waste, agriculture, and livestock farming. Objectives encompass elucidating and computing greenhouse gas emissions, discerning influential factors, and gauging their economic ramifications. Employing IPCC's 2006 emission valuation, multiple linear regression, descriptive analysis, and carbon economic metrics, findings reveal Neglasari Village's emissions total 1,247,364.80 kg CO₂-e/month, averaging 411.40 kg CO₂-e/month per household. Key influencers identified are household income and house ownership status. The calculated carbon economic value stands at IDR138,646/month per household, aggregating to IDR421,809,752/month across Neglasari Village, fortifying the imperative for sustainable practices.
The Influence of the Cost of Debt on Tax Avoidance with Managerial Opportunism and Company Size as Moderation Variables Zafira, Aida; Taqi, Muhamad
Business and Sustainability Vol. 3 No. 1 (2024): Business and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/bs.v3i1.527

Abstract

Using managerial opportunism and firm size as moderators, this study will look at manufacturing businesses listed on the BEI from 2018 to 2022 and see how debt costs affect tax avoidance. This study used multiple linear regression analysis to draw conclusions from data collected from yearly financial reports posted on the BEI, which were selected using a purposive selection approach. Using SPSS software for data analysis, this research surveyed 54 manufacturing businesses that were listed on the Indonesia Stock Exchange between 2018 and 2022. Managerial opportunism and firm size both have the potential to amplify the favorable impact of debt costs on tax avoidance, according to this study's findings.

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